BUYIN: 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.
BUYIN
Largest movements
- Cash -€1.4m
down €1.4m (-24.6%), from €5.8m to €4.4m
mainly Contributions, distributions and other (-€3.5m) and Other debts (-€1.5m)
- Receivables within one year -€293,718
down €293,718 (-8.7%), from €3.4m to €3.1m
of which Other amounts receivable: -€578,296
- Other debts -€1.5m
down €1.5m (-24.6%), from €6.0m to €4.6m
- Accrued charges and deferred income -€162,668
down €162,668 (-50.4%), from €323,057 to €160,389
- Trade debts -€98,419
down €98,419 (-4.9%), from €2.0m to €1.9m
- Financial income -€1.7m
down €1.7m (-70.4%), from €2.4m to €706,329
- Turnover -€1.1m
down €1.1m (-14.4%), from €7.8m to €6.7m
- Taxes -€252,917
down €252,917 (-20.6%), from €1.2m to €972,824
of which Taxes: -€251,879
- Services and other goods -€156,659
down €156,659 (-5.4%), from €2.9m to €2.8m
From the 2024 result to the 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,333,182 | €7,600,793 | -€1.7m | -18.6% |
| Fixed assets | 21/28 | €130,645 | €130,645 | = | 0.0% |
| Financial fixed assets | 28 | €130,645 | €130,645 | = | 0.0% |
| Affiliated companies | 280/1 | €129,863 | €129,863 | = | 0.0% |
| Participating interests | 280 | €129,863 | €129,863 | = | 0.0% |
| Other financial fixed assets | 284/8 | €782 | €782 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €782 | €782 | = | 0.0% |
| Current assets | 29/58 | €9,202,537 | €7,470,148 | -€1.7m | -18.8% |
| Amounts receivable within one year | 40/41 | €3,380,360 | €3,086,642 | -€293,718 | -8.7% |
| Trade receivables | 40 | €1,353,364 | €1,637,942 | +€284,577 | +21.0% |
| Other amounts receivable | 41 | €2,026,996 | €1,448,701 | -€578,296 | -28.5% |
| Cash at bank and in hand | 54/58 | €5,790,803 | €4,365,635 | -€1.4m | -24.6% |
| Deferred charges and accrued income | 490/1 | €31,374 | €17,871 | -€13,503 | -43.0% |
| Total equity and liabilities | 10/49 | €9,333,182 | €7,600,793 | -€1.7m | -18.6% |
| Equity | 10/15 | €970,479 | €988,276 | +€17,797 | +1.8% |
| Contributions | 10/11 | €123,000 | €123,000 | = | 0.0% |
| Capital | 10 | €123,000 | €123,000 | = | 0.0% |
| Issued capital | 100 | €123,000 | €123,000 | = | 0.0% |
| Reserves | 13 | €12,300 | €12,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,300 | €12,300 | = | 0.0% |
| Legal reserve | 130 | €12,300 | €12,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €835,179 | €852,976 | +€17,797 | +2.1% |
| Amounts payable | 17/49 | €8,362,703 | €6,612,516 | -€1.8m | -20.9% |
| Amounts payable within one year | 42/48 | €8,039,646 | €6,452,128 | -€1.6m | -19.7% |
| Trade debts | 44 | €1,996,015 | €1,897,596 | -€98,419 | -4.9% |
| Suppliers | 440/4 | €1,996,015 | €1,897,596 | -€98,419 | -4.9% |
| Other amounts payable | 47/48 | €6,043,631 | €4,554,532 | -€1.5m | -24.6% |
| Accrued charges and deferred income | 492/3 | €323,057 | €160,389 | -€162,668 | -50.4% |
| Operating income | 70/76A | €7,779,388 | €6,657,498 | -€1.1m | -14.4% |
| Turnover | 70 | €7,779,388 | €6,657,498 | -€1.1m | -14.4% |
| Operating charges | 60/66A | €2,920,176 | €2,763,549 | -€156,628 | -5.4% |
| Services and other goods | 61 | €2,919,209 | €2,762,550 | -€156,659 | -5.4% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | €4,859,211 | €3,893,950 | -€965,261 | -19.9% |
| Financial income | 75/76B | €2,385,259 | €706,329 | -€1.7m | -70.4% |
| Recurring financial income | 75 | €2,385,259 | €706,329 | -€1.7m | -70.4% |
| Income from financial fixed assets | 750 | €2,300,000 | €600,000 | -€1.7m | -73.9% |
| Income from current assets | 751 | €85,259 | €106,329 | +€21,070 | +24.7% |
| Financial charges | 65/66B | €52,790 | €109,657 | +€56,867 | +108% |
| Recurring financial charges | 65 | €52,790 | €109,657 | +€56,867 | +108% |
| Debt charges | 650 | €23,320 | €12,418 | -€10,903 | -46.8% |
| Other financial charges | 652/9 | €29,470 | €97,240 | +€67,769 | +230% |
| Profit (loss) for the period before taxes | 9903 | €7,191,680 | €4,490,622 | -€2.7m | -37.6% |
| Income taxes | 67/77 | €1,225,741 | €972,824 | -€252,917 | -20.6% |
| Taxes | 670/3 | €1,225,741 | €973,862 | -€251,879 | -20.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,038 | +€1,038 | |
| Profit (loss) for the period | 9904 | €5,965,938 | €3,517,797 | -€2.4m | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,965,938 | €3,517,797 | -€2.4m | -41.0% |
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.