BUYL HANS: 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.
BUYL HANS
Largest movements
- Cash +€79,309
up €79,309 (+44.3%), from €179,116 to €258,425
mainly Net result for the year (+€55,899) and Tax, wage and social debts (+€19,598)
- Tangible fixed assets -€11,555
down €11,555 (-31.3%), from €36,948 to €25,392
of which Furniture and vehicles: -€9,044
- Receivables within one year -€11,331
down €11,331 (-64.2%), from €17,651 to €6,320
of which Other amounts receivable: -€11,331
- Reserves +€55,899
up €55,899 (+27.6%), from €202,576 to €258,476
of which Distributable reserves: +€55,899
- Tax, wage and social debts +€19,598
up €19,598 (+407%), from €4,811 to €24,409
of which Taxes: +€22,698
- Other debts -€11,929
no longer reported in 2025 (was €11,929)
- Current portion of long-term debt -€5,585
no longer reported in 2025 (was €5,585)
- Gross operating margin +€54,069
up €54,069 (+99.4%), from €54,381 to €108,450
- Taxes +€24,097
up €24,097 (+181%), from €13,313 to €37,409
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 | €233,715 | €290,138 | +€56,422 | +24.1% |
| Fixed assets | 21/28 | €36,948 | €25,392 | -€11,555 | -31.3% |
| Tangible fixed assets | 22/27 | €36,948 | €25,392 | -€11,555 | -31.3% |
| Land and buildings | 22 | €20,084 | €17,572 | -€2,512 | -12.5% |
| Furniture and vehicles | 24 | €16,864 | €7,821 | -€9,044 | -53.6% |
| Current assets | 29/58 | €196,768 | €264,746 | +€67,978 | +34.5% |
| Amounts receivable within one year | 40/41 | €17,651 | €6,320 | -€11,331 | -64.2% |
| Trade receivables | 40 | €3,629 | €3,629 | = | 0.0% |
| Other amounts receivable | 41 | €14,023 | €2,692 | -€11,331 | -80.8% |
| Cash at bank and in hand | 54/58 | €179,116 | €258,425 | +€79,309 | +44.3% |
| Total equity and liabilities | 10/49 | €233,715 | €290,138 | +€56,422 | +24.1% |
| Equity | 10/15 | €208,781 | €264,681 | +€55,899 | +26.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €202,576 | €258,476 | +€55,899 | +27.6% |
| 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 | €200,716 | €256,616 | +€55,899 | +27.8% |
| Amounts payable | 17/49 | €24,934 | €25,457 | +€523 | +2.1% |
| Amounts payable within one year | 42/48 | €24,934 | €25,457 | +€523 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €5,585 | - | -€5,585 | |
| Trade debts | 44 | €2,608 | €1,048 | -€1,561 | -59.8% |
| Suppliers | 440/4 | €2,608 | €1,048 | -€1,561 | -59.8% |
| Taxes, remuneration and social security | 45 | €4,811 | €24,409 | +€19,598 | +407% |
| Taxes | 450/3 | €1,711 | €24,409 | +€22,698 | +1,326% |
| Remuneration and social security | 454/9 | €3,100 | - | -€3,100 | |
| Other amounts payable | 47/48 | €11,929 | - | -€11,929 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,426 | €11,555 | +€130 | +1.1% |
| Other operating charges | 640/8 | €2,836 | €2,739 | -€97 | -3.4% |
| Gross operating margin | 9900 | €54,381 | €108,450 | +€54,069 | +99.4% |
| Operating profit (loss) | 9901 | €40,120 | €94,156 | +€54,036 | +135% |
| Financial income | 75/76B | €363 | €269 | -€94 | -26.0% |
| Recurring financial income | 75 | €363 | €269 | -€94 | -26.0% |
| Financial charges | 65/66B | €1,429 | €1,116 | -€314 | -22.0% |
| Recurring financial charges | 65 | €1,429 | €1,116 | -€314 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €39,053 | €93,309 | +€54,256 | +139% |
| Income taxes | 67/77 | €13,313 | €37,409 | +€24,097 | +181% |
| Profit (loss) for the period | 9904 | €25,740 | €55,899 | +€30,159 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €25,740 | €55,899 | +€30,159 | +117% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.