BUYLE-GANSBEKE: 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.
BUYLE-GANSBEKE
Largest movements
- Cash -€38,848
down €38,848 (-4.2%), from €918,034 to €879,187
mainly Contributions, distributions and other (-€80,954) and Investment in fixed assets (net) (-€18,269)
- Tangible fixed assets -€35,208
down €35,208 (-3.4%), from €1.0m to €997,596
of which Land and buildings: -€48,980
- Reserves -€76,741
down €76,741 (-4.4%), from €1.8m to €1.7m
of which Distributable reserves: -€61,182
- Gross operating margin -€162,586
down €162,586 (-79.9%), from €203,541 to €40,955
- Depreciation -€11,388
down €11,388 (-17.6%), from €64,865 to €53,477
- Taxes +€5,752
up €5,752 (+142.0%), from €4,050 to €9,802
- Financial charges +€4,890
up €4,890 (+4289.4%), from €114 to €5,004
- Financial income +€4,804
up €4,804 (+15.8%), from €30,339 to €35,142
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,961,170 | €1,879,185 | -€81,985 | -4.2% |
| Fixed assets | 21/28 | €1,032,804 | €997,596 | -€35,208 | -3.4% |
| Tangible fixed assets | 22/27 | €1,032,804 | €997,596 | -€35,208 | -3.4% |
| Land and buildings | 22 | €993,323 | €944,343 | -€48,980 | -4.9% |
| Furniture and vehicles | 24 | €39,481 | €53,253 | +€13,772 | +34.9% |
| Current assets | 29/58 | €928,366 | €881,589 | -€46,777 | -5.0% |
| Amounts receivable within one year | 40/41 | €5,146 | €2,403 | -€2,743 | -53.3% |
| Trade receivables | 40 | - | €1,624 | +€1,624 | |
| Other amounts receivable | 41 | €5,146 | €779 | -€4,367 | -84.9% |
| Cash at bank and in hand | 54/58 | €918,034 | €879,187 | -€38,848 | -4.2% |
| Deferred charges and accrued income | 490/1 | €5,186 | €0 | -€5,186 | -100.0% |
| Total equity and liabilities | 10/49 | €1,961,170 | €1,879,185 | -€81,985 | -4.2% |
| Equity | 10/15 | €1,777,470 | €1,700,729 | -€76,741 | -4.3% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Reserves | 13 | €1,756,570 | €1,679,829 | -€76,741 | -4.4% |
| Tax-exempt reserves | 132 | €310,271 | €294,712 | -€15,558 | -5.0% |
| Distributable reserves | 133 | €1,446,299 | €1,385,117 | -€61,182 | -4.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €103,424 | €98,237 | -€5,186 | -5.0% |
| Deferred taxes | 168 | €103,424 | €98,237 | -€5,186 | -5.0% |
| Amounts payable | 17/49 | €80,276 | €80,218 | -€58 | -0.1% |
| Amounts payable within one year | 42/48 | €80,276 | €80,218 | -€58 | -0.1% |
| Trade debts | 44 | €70 | €81 | +€11 | +15.1% |
| Suppliers | 440/4 | €70 | €81 | +€11 | +15.1% |
| Other amounts payable | 47/48 | €80,206 | €80,138 | -€69 | -0.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,865 | €53,477 | -€11,388 | -17.6% |
| Other operating charges | 640/8 | €5,543 | €8,216 | +€2,674 | +48.2% |
| Non-recurring operating charges | 66A | - | €570 | +€570 | |
| Gross operating margin | 9900 | €203,541 | €40,955 | -€162,586 | -79.9% |
| Operating profit (loss) | 9901 | €133,133 | -€21,309 | -€154,442 | |
| Financial income | 75/76B | €30,339 | €35,142 | +€4,804 | +15.8% |
| Recurring financial income | 75 | €30,339 | €35,142 | +€4,804 | +15.8% |
| Financial charges | 65/66B | €114 | €5,004 | +€4,890 | +4289.4% |
| Recurring financial charges | 65 | €114 | €5,004 | +€4,890 | +4289.4% |
| Profit (loss) for the period before taxes | 9903 | €163,357 | €8,830 | -€154,528 | -94.6% |
| Transfer from deferred taxes | 780 | €1,130 | €5,186 | +€4,057 | +359.1% |
| Transfer to deferred taxes | 680 | €39,649 | €0 | -€39,649 | -100.0% |
| Income taxes | 67/77 | €4,050 | €9,802 | +€5,752 | +142.0% |
| Profit (loss) for the period | 9904 | €120,788 | €4,213 | -€116,575 | -96.5% |
| Transfer from tax-exempt reserves | 789 | €3,389 | €15,558 | +€12,170 | +359.1% |
| Transfer to tax-exempt reserves | 689 | €118,946 | €0 | -€118,946 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,230 | €19,772 | +€14,541 | +278.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.