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Buyle: what changed

Two fiscal 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.

What changed

Buyle

BE 0427.907.778
NACE 32.500, Manufacture of medical and dental instruments and supplies
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€2,572
2023 · €1,966+€606
Equity
€37,311
2023 · €34,739+€2,572
Cash
€2,469
2023 · €983+€1,486
Balance sheet total
€40,598
2023 · €37,033+€3,565

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€2,079

    up €2,079 (+5.8%), from €36,050 to €38,129

    of which Other amounts receivable: +€2,307

  • Cash +€1,486

    up €1,486 (+151.3%), from €983 to €2,469

    mainly Net result for the year (+€2,572) and Tax, wage and social debts (+€1,211)

Equity and liabilities
  • Reserves +€2,572

    up €2,572 (+39.1%), from €6,578 to €9,150

    of which Distributable reserves: +€2,572

  • Tax, wage and social debts +€1,211

    up €1,211 (+111.1%), from €1,090 to €2,301

Income statement
  • Gross operating margin +€605

    up €605 (+35.6%), from €1,700 to €2,305

  • Financial income +€403

    up €403 (+21.9%), from €1,836 to €2,239

  • Taxes +€333

    up €333 (+33.9%), from €984 to €1,317

  • Other operating charges +€49

    up €49 (+14.3%), from €345 to €394

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €1,966
Gross operating margin +€605
Other operating charges -€49
Financial income +€403
Financial charges -€19
Taxes -€333
Result 2024 €2,572

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€1,486
Investment €0
Financing €0
Cash 2023 €983
Net result for the year +€2,572
Receivables within one year -€2,079
Trade debts -€219
Tax, wage and social debts +€1,211
Cash 2024 €2,469
Every line side by side 33 lines
Line Code 2023 2024 Change %
Total assets 20/58 €37,033 €40,598 +€3,565 +9.6%
Current assets 29/58 €37,033 €40,598 +€3,565 +9.6%
Amounts receivable within one year 40/41 €36,050 €38,129 +€2,079 +5.8%
Trade receivables 40 €228 - -€228
Other amounts receivable 41 €35,822 €38,129 +€2,307 +6.4%
Current investments 50/53 €0 €0 = 0.0%
Cash at bank and in hand 54/58 €983 €2,469 +€1,486 +151.3%
Total equity and liabilities 10/49 €37,033 €40,598 +€3,565 +9.6%
Equity 10/15 €34,739 €37,311 +€2,572 +7.4%
Contributions 10/11 €18,592 €18,592 = 0.0%
Reserves 13 €6,578 €9,150 +€2,572 +39.1%
Non-distributable reserves 130/1 €1,859 €1,859 = 0.0%
Reserves not available under the articles 1311 €1,859 €1,859 = 0.0%
Distributable reserves 133 €4,718 €7,291 +€2,572 +54.5%
Profit (loss) carried forward 14 €9,569 €9,569 = 0.0%
Amounts payable 17/49 €2,294 €3,287 +€993 +43.3%
Amounts payable within one year 42/48 €2,294 €3,287 +€993 +43.3%
Trade debts 44 €681 €462 -€219 -32.1%
Suppliers 440/4 €681 €462 -€219 -32.1%
Taxes, remuneration and social security 45 €1,090 €2,301 +€1,211 +111.1%
Taxes 450/3 €1,090 €2,301 +€1,211 +111.1%
Other amounts payable 47/48 €524 €524 = 0.0%
Other operating charges 640/8 €345 €394 +€49 +14.3%
Gross operating margin 9900 €1,700 €2,305 +€605 +35.6%
Operating profit (loss) 9901 €1,355 €1,911 +€556 +41.0%
Financial income 75/76B €1,836 €2,239 +€403 +21.9%
Recurring financial income 75 €1,836 €2,239 +€403 +21.9%
Financial charges 65/66B €241 €260 +€19 +8.0%
Recurring financial charges 65 €241 €260 +€19 +8.0%
Profit (loss) for the period before taxes 9903 €2,950 €3,889 +€939 +31.8%
Income taxes 67/77 €984 €1,317 +€333 +33.9%
Profit (loss) for the period 9904 €1,966 €2,572 +€606 +30.8%
Profit (loss) for the period to be appropriated 9905 €1,966 €2,572 +€606 +30.8%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.