BUYBEL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BUYBEL
Largest movements
- Receivables within one year -€13,502
down €13,502 (-27.8%), from €48,512 to €35,010
of which Trade receivables: -€13,200
- Cash +€7,818
up €7,818 (+24,402%), from €32 to €7,850
mainly Receivables within one year (+€13,502) and Net result for the year (+€1,404)
- Trade debts -€4,865
down €4,865 (-37.7%), from €12,915 to €8,050
- Tax, wage and social debts -€2,223
down €2,223 (-79.0%), from €2,813 to €590
of which Remuneration and social security: -€2,813
- Profit (loss) carried forward +€1,404
up €1,404 (+10.3%), from €13,566 to €14,970
- Gross operating margin +€2,071
up €2,071 (+684%), from €303 to €2,373
- Other operating charges +€290
new in 2025: €290
- Taxes -€112
down €112 (-15.9%), from €702 to €590
From the 31-12-2024 result to the 31-12-2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,544 | €42,860 | -€5,684 | -11.7% |
| Current assets | 29/58 | €48,544 | €42,860 | -€5,684 | -11.7% |
| Amounts receivable within one year | 40/41 | €48,512 | €35,010 | -€13,502 | -27.8% |
| Trade receivables | 40 | €13,200 | €0 | -€13,200 | -100% |
| Other amounts receivable | 41 | €35,312 | €35,010 | -€302 | -0.9% |
| Cash at bank and in hand | 54/58 | €32 | €7,850 | +€7,818 | +24,402% |
| Total equity and liabilities | 10/49 | €48,544 | €42,860 | -€5,684 | -11.7% |
| Equity | 10/15 | €25,966 | €27,370 | +€1,404 | +5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,566 | €14,970 | +€1,404 | +10.3% |
| Amounts payable | 17/49 | €22,578 | €15,491 | -€7,088 | -31.4% |
| Amounts payable within one year | 42/48 | €22,578 | €15,491 | -€7,088 | -31.4% |
| Trade debts | 44 | €12,915 | €8,050 | -€4,865 | -37.7% |
| Suppliers | 440/4 | €12,915 | €8,050 | -€4,865 | -37.7% |
| Taxes, remuneration and social security | 45 | €2,813 | €590 | -€2,223 | -79.0% |
| Taxes | 450/3 | - | €590 | +€590 | |
| Remuneration and social security | 454/9 | €2,813 | €0 | -€2,813 | -100% |
| Other amounts payable | 47/48 | €6,850 | €6,850 | = | 0.0% |
| Non-recurring operating income | 76A | - | €2,813 | +€2,813 | |
| Other operating charges | 640/8 | - | €290 | +€290 | |
| Gross operating margin | 9900 | €303 | €2,373 | +€2,071 | +684% |
| Operating profit (loss) | 9901 | €303 | €2,084 | +€1,781 | +588% |
| Financial charges | 65/66B | €89 | €90 | +€1 | +0.6% |
| Recurring financial charges | 65 | €89 | €90 | +€1 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €213 | €1,994 | +€1,781 | +835% |
| Income taxes | 67/77 | €702 | €590 | -€112 | -15.9% |
| Profit (loss) for the period | 9904 | -€489 | €1,404 | +€1,892 | |
| Profit (loss) for the period to be appropriated | 9905 | -€489 | €1,404 | +€1,892 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.