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.
BUYLE
Largest movements
- Cash +€44,412
up €44,412 (+71.1%), from €62,498 to €106,910
mainly Net result for the year (+€46,438) and Receivables within one year (+€6,000)
- Deferred charges and accrued income +€7,920
up €7,920 (+127.7%), from €6,200 to €14,120
- Receivables within one year -€6,000
down €6,000 (-21.9%), from €27,392 to €21,392
of which Trade receivables: -€3,668
- Reserves +€46,400
up €46,400 (+20.7%), from €224,459 to €270,859
- Gross operating margin -€11,834
down €11,834 (-16.1%), from €73,460 to €61,626
- Taxes -€4,287
down €4,287 (-15.9%), from €26,943 to €22,656
- Financial income -€2,439
down €2,439 (-22.7%), from €10,761 to €8,322
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.
Cash bridge derived
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 | €331,942 | €377,841 | +€45,899 | +13.8% |
| Fixed assets | 21/28 | €852 | €419 | -€433 | -50.8% |
| Tangible fixed assets | 22/27 | €852 | €419 | -€433 | -50.8% |
| Plant, machinery and equipment | 23 | €852 | €419 | -€433 | -50.8% |
| Current assets | 29/58 | €331,090 | €377,422 | +€46,332 | +14.0% |
| Amounts receivable within one year | 40/41 | €27,392 | €21,392 | -€6,000 | -21.9% |
| Trade receivables | 40 | €20,580 | €16,912 | -€3,668 | -17.8% |
| Other amounts receivable | 41 | €6,812 | €4,480 | -€2,332 | -34.2% |
| Current investments | 50/53 | €235,000 | €235,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,498 | €106,910 | +€44,412 | +71.1% |
| Deferred charges and accrued income | 490/1 | €6,200 | €14,120 | +€7,920 | +127.7% |
| Total equity and liabilities | 10/49 | €331,942 | €377,841 | +€45,899 | +13.8% |
| Equity | 10/15 | €317,415 | €363,853 | +€46,438 | +14.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €224,459 | €270,859 | +€46,400 | +20.7% |
| Distributable reserves | 133 | €224,459 | €270,859 | +€46,400 | +20.7% |
| Profit (loss) carried forward | 14 | €74,364 | €74,402 | +€38 | +0.1% |
| Amounts payable | 17/49 | €14,527 | €13,988 | -€539 | -3.7% |
| Amounts payable within one year | 42/48 | €12,667 | €9,752 | -€2,915 | -23.0% |
| Trade debts | 44 | €98 | - | -€98 | |
| Suppliers | 440/4 | €98 | - | -€98 | |
| Taxes, remuneration and social security | 45 | €10,286 | €8,429 | -€1,857 | -18.1% |
| Taxes | 450/3 | €10,286 | €8,429 | -€1,857 | -18.1% |
| Other amounts payable | 47/48 | €2,283 | €1,323 | -€960 | -42.0% |
| Accrued charges and deferred income | 492/3 | €1,860 | €4,236 | +€2,376 | +127.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €603 | €433 | -€170 | -28.2% |
| Other operating charges | 640/8 | €361 | €254 | -€107 | -29.6% |
| Gross operating margin | 9900 | €73,460 | €61,626 | -€11,834 | -16.1% |
| Operating profit (loss) | 9901 | €72,496 | €60,939 | -€11,557 | -15.9% |
| Financial income | 75/76B | €10,761 | €8,322 | -€2,439 | -22.7% |
| Recurring financial income | 75 | €10,761 | €8,322 | -€2,439 | -22.7% |
| Financial charges | 65/66B | €162 | €167 | +€5 | +3.1% |
| Recurring financial charges | 65 | €162 | €167 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €83,095 | €69,094 | -€14,001 | -16.8% |
| Income taxes | 67/77 | €26,943 | €22,656 | -€4,287 | -15.9% |
| Profit (loss) for the period | 9904 | €56,152 | €46,438 | -€9,714 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,152 | €46,438 | -€9,714 | -17.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.