BUYorCRY: 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.
BUYorCRY
Largest movements
- Cash -€36,568
down €36,568 (-80.8%), from €45,239 to €8,671
mainly Tax, wage and social debts (-€29,626) and Receivables within one year (-€27,241)
- Receivables within one year +€27,241
up €27,241 (+78.8%), from €34,591 to €61,833
of which Trade receivables: +€27,012
- Tangible fixed assets -€19,465
down €19,465 (-16.4%), from €118,512 to €99,046
of which Furniture and vehicles: -€17,121
- Stocks and contracts -€3,701
down €3,701 (-7.2%), from €51,649 to €47,947
- Intangible fixed assets -€3,000
down €3,000 (-33.3%), from €8,996 to €5,996
- Tax, wage and social debts -€29,626
down €29,626 (-93.4%), from €31,716 to €2,090
- Trade debts +€17,960
up €17,960 (+65.3%), from €27,494 to €45,454
- Debts after one year -€13,952
down €13,952 (-26.2%), from €53,300 to €39,348
- Current portion of long-term debt -€5,166
down €5,166 (-27.0%), from €19,119 to €13,952
- Profit (loss) carried forward -€4,693
down €4,693 (-6.7%), from €69,553 to €64,861
- Gross operating margin -€36,046
down €36,046 (-41.9%), from €85,996 to €49,950
- Taxes -€5,768
down €5,768 (-52.7%), from €10,936 to €5,169
- Financial charges +€5,681
up €5,681 (+47.6%), from €11,930 to €17,611
- Depreciation +€2,733
up €2,733 (+10.2%), from €26,765 to €29,498
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 | €263,284 | €226,650 | -€36,634 | -13.9% |
| Fixed assets | 21/28 | €127,508 | €105,042 | -€22,465 | -17.6% |
| Intangible fixed assets | 21 | €8,996 | €5,996 | -€3,000 | -33.3% |
| Tangible fixed assets | 22/27 | €118,512 | €99,046 | -€19,465 | -16.4% |
| Plant, machinery and equipment | 23 | €6,254 | €9,572 | +€3,318 | +53.1% |
| Furniture and vehicles | 24 | €43,933 | €26,811 | -€17,121 | -39.0% |
| Other tangible fixed assets | 26 | €68,325 | €62,663 | -€5,662 | -8.3% |
| Current assets | 29/58 | €135,777 | €121,608 | -€14,169 | -10.4% |
| Stocks and contracts in progress | 3 | €51,649 | €47,947 | -€3,701 | -7.2% |
| Stocks | 30/36 | €51,649 | €47,947 | -€3,701 | -7.2% |
| Amounts receivable within one year | 40/41 | €34,591 | €61,833 | +€27,241 | +78.8% |
| Trade receivables | 40 | €10,926 | €37,938 | +€27,012 | +247% |
| Other amounts receivable | 41 | €23,666 | €23,895 | +€229 | +1.0% |
| Cash at bank and in hand | 54/58 | €45,239 | €8,671 | -€36,568 | -80.8% |
| Deferred charges and accrued income | 490/1 | €4,298 | €3,157 | -€1,140 | -26.5% |
| Total equity and liabilities | 10/49 | €263,284 | €226,650 | -€36,634 | -13.9% |
| Equity | 10/15 | €126,553 | €121,861 | -€4,693 | -3.7% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,553 | €64,861 | -€4,693 | -6.7% |
| Amounts payable | 17/49 | €136,731 | €104,790 | -€31,941 | -23.4% |
| Amounts payable after more than one year | 17 | €53,300 | €39,348 | -€13,952 | -26.2% |
| Financial debts | 170/4 | €53,300 | €39,348 | -€13,952 | -26.2% |
| Amounts payable within one year | 42/48 | €83,431 | €65,442 | -€17,989 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €19,119 | €13,952 | -€5,166 | -27.0% |
| Trade debts | 44 | €27,494 | €45,454 | +€17,960 | +65.3% |
| Suppliers | 440/4 | €27,494 | €45,454 | +€17,960 | +65.3% |
| Taxes, remuneration and social security | 45 | €31,716 | €2,090 | -€29,626 | -93.4% |
| Taxes | 450/3 | €31,716 | €2,090 | -€29,626 | -93.4% |
| Other amounts payable | 47/48 | €5,102 | €3,945 | -€1,156 | -22.7% |
| Non-recurring operating income | 76A | - | €6,006 | +€6,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,765 | €29,498 | +€2,733 | +10.2% |
| Other operating charges | 640/8 | €2,565 | €2,667 | +€102 | +4.0% |
| Non-recurring operating charges | 66A | €7,714 | - | -€7,714 | |
| Gross operating margin | 9900 | €85,996 | €49,950 | -€36,046 | -41.9% |
| Operating profit (loss) | 9901 | €48,952 | €17,785 | -€31,167 | -63.7% |
| Financial income | 75/76B | €572 | €302 | -€270 | -47.1% |
| Recurring financial income | 75 | €572 | €302 | -€270 | -47.1% |
| Financial charges | 65/66B | €11,930 | €17,611 | +€5,681 | +47.6% |
| Recurring financial charges | 65 | €11,930 | €17,611 | +€5,681 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €37,594 | €476 | -€37,118 | -98.7% |
| Income taxes | 67/77 | €10,936 | €5,169 | -€5,768 | -52.7% |
| Profit (loss) for the period | 9904 | €26,658 | -€4,693 | -€31,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,658 | -€4,693 | -€31,350 |
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 23 October 2026 via checked.be.