BUYENS & PARTNERS: what changed
What changed
BUYENS & PARTNERS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€18,075
2024 · €12,721-€30,796
Equity
€126,998
2024 · €207,135-€80,137
Cash
€8,097
2024 · €15,025-€6,928
Balance sheet total
€627,854
2024 · €795,302-€167,448
Largest movements
Assets
- Receivables within one year -€82,406
down €82,406 (-70.3%), from €117,237 to €34,832
of which Trade receivables: -€78,709
- Tangible fixed assets -€56,631
down €56,631 (-9.8%), from €576,585 to €519,954
of which Leasing and similar rights: -€55,636
- Current investments -€24,650
down €24,650 (-28.5%), from €86,455 to €61,805
Equity and liabilities
- Debts after one year -€108,525
down €108,525 (-22.7%), from €478,335 to €369,810
- Reserves -€62,061
down €62,061 (-31.9%), from €194,735 to €132,674
of which Distributable reserves: -€62,061
- Other debts +€48,558
up €48,558 (+221%), from €22,012 to €70,570
- Provisions -€19,491
down €19,491 (-100%), from €19,491 to €0
- Profit (loss) carried forward -€18,075
down €18,075, from €0 to -€18,075
Income statement
- Gross operating margin -€24,682
down €24,682 (-23.1%), from €106,661 to €81,980
- Other operating charges +€24,003
up €24,003 (+863%), from €2,781 to €26,784
- Provisions -€19,491
new in 2025: -€19,491
- Financial income -€7,441
down €7,441 (-58.2%), from €12,791 to €5,350
- Taxes -€4,725
down €4,725 (-97.8%), from €4,830 to €105
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,721
Gross operating margin
-€24,682
Depreciation
-€1,060
Provisions
+€19,491
Other operating charges
-€24,003
Financial income
-€7,441
Financial charges
+€2,173
Taxes
+€4,725
Result 2025
-€18,075
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€144,863
Investment
+€22,169
Financing
-€173,960
Cash 2024
€15,025
From operations (derived)
+€144,863
Net result for the year
-€18,075
Depreciation
+€59,111
Receivables within one year
+€82,406
Deferred charges and accrued income
-€3,166
Provisions
-€19,491
Trade debts
+€5,243
Tax, wage and social debts
-€7,340
Other debts
+€48,558
Accrued charges and deferred income
-€2,383
Investment (derived)
+€22,169
Investment in fixed assets (net)
-€2,481
Current investments
+€24,650
Financing
-€173,960
Debts after one year
-€108,525
Current portion of long-term debt
-€3,373
Contributions, distributions and other
-€62,061
Cash 2025
€8,097
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €795,302 | €627,854 | -€167,448 | -21.1% |
| Fixed assets | 21/28 | €576,585 | €519,954 | -€56,631 | -9.8% |
| Tangible fixed assets | 22/27 | €576,585 | €519,954 | -€56,631 | -9.8% |
| Plant, machinery and equipment | 23 | €4,724 | €3,730 | -€994 | -21.0% |
| Leasing and similar rights | 25 | €571,860 | €516,224 | -€55,636 | -9.7% |
| Current assets | 29/58 | €218,717 | €107,900 | -€110,818 | -50.7% |
| Amounts receivable within one year | 40/41 | €117,237 | €34,832 | -€82,406 | -70.3% |
| Trade receivables | 40 | €106,539 | €27,830 | -€78,709 | -73.9% |
| Other amounts receivable | 41 | €10,698 | €7,002 | -€3,696 | -34.6% |
| Current investments | 50/53 | €86,455 | €61,805 | -€24,650 | -28.5% |
| Cash at bank and in hand | 54/58 | €15,025 | €8,097 | -€6,928 | -46.1% |
| Deferred charges and accrued income | 490/1 | €0 | €3,166 | +€3,166 | |
| Total equity and liabilities | 10/49 | €795,302 | €627,854 | -€167,448 | -21.1% |
| Equity | 10/15 | €207,135 | €126,998 | -€80,137 | -38.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €194,735 | €132,674 | -€62,061 | -31.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €192,875 | €130,814 | -€62,061 | -32.2% |
| Profit (loss) carried forward | 14 | €0 | -€18,075 | -€18,075 | |
| Provisions and deferred taxes | 16 | €19,491 | €0 | -€19,491 | -100% |
| Provisions for liabilities and charges | 160/5 | €19,491 | €0 | -€19,491 | -100% |
| Major repairs and maintenance | 162 | €19,491 | €0 | -€19,491 | -100% |
| Amounts payable | 17/49 | €568,676 | €500,855 | -€67,820 | -11.9% |
| Amounts payable after more than one year | 17 | €478,335 | €369,810 | -€108,525 | -22.7% |
| Financial debts | 170/4 | €478,335 | €369,810 | -€108,525 | -22.7% |
| Amounts payable within one year | 42/48 | €87,958 | €131,046 | +€43,088 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €48,209 | €44,835 | -€3,373 | -7.0% |
| Trade debts | 44 | €776 | €6,019 | +€5,243 | +676% |
| Suppliers | 440/4 | €776 | €6,019 | +€5,243 | +676% |
| Taxes, remuneration and social security | 45 | €16,962 | €9,622 | -€7,340 | -43.3% |
| Taxes | 450/3 | €16,962 | €9,622 | -€7,340 | -43.3% |
| Other amounts payable | 47/48 | €22,012 | €70,570 | +€48,558 | +221% |
| Accrued charges and deferred income | 492/3 | €2,383 | €0 | -€2,383 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,051 | €59,111 | +€1,060 | +1.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€19,491 | -€19,491 | |
| Other operating charges | 640/8 | €2,781 | €26,784 | +€24,003 | +863% |
| Gross operating margin | 9900 | €106,661 | €81,980 | -€24,682 | -23.1% |
| Operating profit (loss) | 9901 | €45,829 | €15,576 | -€30,253 | -66.0% |
| Financial income | 75/76B | €12,791 | €5,350 | -€7,441 | -58.2% |
| Recurring financial income | 75 | €12,791 | €5,350 | -€7,441 | -58.2% |
| Financial charges | 65/66B | €41,069 | €38,896 | -€2,173 | -5.3% |
| Recurring financial charges | 65 | €41,069 | €38,896 | -€2,173 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €17,551 | -€17,971 | -€35,521 | |
| Income taxes | 67/77 | €4,830 | €105 | -€4,725 | -97.8% |
| Profit (loss) for the period | 9904 | €12,721 | -€18,075 | -€30,796 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,721 | -€18,075 | -€30,796 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.