BUYS BEHEER: 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.
What changed
BUYS BEHEER
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€204,701
2024 · €112,693+€92,008
Equity
€17.2m
2024 · €17.0m+€204,701
Cash
€45,155
2024 · €17,621+€27,534
Balance sheet total
€17.3m
2024 · €17.1m+€196,912
Largest movements
Assets
- Current investments +€217,536
up €217,536 (+3.7%), from €5.9m to €6.1m
Equity and liabilities
- Profit (loss) carried forward +€204,701
up €204,701 (+2.4%), from €8.5m to €8.7m
Income statement
- Financial income +€282,624
up €282,624 (+331.1%), from €85,352 to €367,975
- Taxes +€145,218
up €145,218, from -€92,249 to €52,969
- Gross operating margin -€45,389
down €45,389 (-191.8%), from -€23,667 to -€69,055
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.
Result 2024
€112,693
Gross operating margin
-€45,389
Other operating charges
+€126
Financial income
+€282,624
Financial charges
-€136
Taxes
-€145,218
Result 2025
€204,701
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.
From operations
+€245,070
Investment
-€217,536
Financing
€0
Cash 2024
€17,621
From operations (derived)
+€245,070
Net result for the year
+€204,701
Depreciation
+€28,539
Receivables within one year
+€8,304
Deferred charges and accrued income
+€11,314
Provisions
-€14,460
Trade debts
+€6,732
Smaller working-capital items
-€60
Investment (derived)
-€217,536
Current investments
-€217,536
Cash 2025
€45,155
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,060,576 | €17,257,488 | +€196,912 | +1.2% |
| Fixed assets | 21/28 | €639,691 | €611,152 | -€28,539 | -4.5% |
| Tangible fixed assets | 22/27 | €639,635 | €611,096 | -€28,539 | -4.5% |
| Land and buildings | 22 | €639,635 | €611,096 | -€28,539 | -4.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €16,420,885 | €16,646,336 | +€225,451 | +1.4% |
| Amounts receivable within one year | 40/41 | €10,466,616 | €10,458,311 | -€8,304 | -0.1% |
| Other amounts receivable | 41 | €10,466,616 | €10,458,311 | -€8,304 | -0.1% |
| Current investments | 50/53 | €5,924,289 | €6,141,824 | +€217,536 | +3.7% |
| Cash at bank and in hand | 54/58 | €17,621 | €45,155 | +€27,534 | +156.3% |
| Deferred charges and accrued income | 490/1 | €12,359 | €1,045 | -€11,314 | -91.5% |
| Total equity and liabilities | 10/49 | €17,060,576 | €17,257,488 | +€196,912 | +1.2% |
| Equity | 10/15 | €17,040,660 | €17,245,361 | +€204,701 | +1.2% |
| Contributions | 10/11 | €3,104,065 | €3,104,065 | = | 0.0% |
| Capital | 10 | €3,104,065 | €3,104,065 | = | 0.0% |
| Issued capital | 100 | €3,104,065 | €3,104,065 | = | 0.0% |
| Reserves | 13 | €5,486,013 | €5,486,013 | = | 0.0% |
| Non-distributable reserves | 130/1 | €310,407 | €310,407 | = | 0.0% |
| Legal reserve | 130 | €310,407 | €310,407 | = | 0.0% |
| Distributable reserves | 133 | €5,175,607 | €5,175,607 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,450,581 | €8,655,282 | +€204,701 | +2.4% |
| Provisions and deferred taxes | 16 | €14,460 | - | -€14,460 | |
| Provisions for liabilities and charges | 160/5 | €14,460 | - | -€14,460 | |
| Pensions and similar obligations | 160 | €14,460 | - | -€14,460 | |
| Amounts payable | 17/49 | €5,456 | €12,127 | +€6,672 | +122.3% |
| Amounts payable within one year | 42/48 | €4,488 | €11,252 | +€6,764 | +150.7% |
| Trade debts | 44 | €3,530 | €10,262 | +€6,732 | +190.7% |
| Suppliers | 440/4 | €3,530 | €10,262 | +€6,732 | +190.7% |
| Other amounts payable | 47/48 | €958 | €990 | +€32 | +3.4% |
| Accrued charges and deferred income | 492/3 | €968 | €875 | -€92 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,539 | €28,539 | = | 0.0% |
| Other operating charges | 640/8 | €12,500 | €12,373 | -€126 | -1.0% |
| Gross operating margin | 9900 | -€23,667 | -€69,055 | -€45,389 | -191.8% |
| Operating profit (loss) | 9901 | -€64,705 | -€109,967 | -€45,262 | -70.0% |
| Financial income | 75/76B | €85,352 | €367,975 | +€282,624 | +331.1% |
| Recurring financial income | 75 | €85,352 | €367,975 | +€282,624 | +331.1% |
| Financial charges | 65/66B | €203 | €338 | +€136 | +67.0% |
| Recurring financial charges | 65 | €203 | €338 | +€136 | +67.0% |
| Profit (loss) for the period before taxes | 9903 | €20,444 | €257,670 | +€237,226 | +1160.4% |
| Income taxes | 67/77 | -€92,249 | €52,969 | +€145,218 | |
| Profit (loss) for the period | 9904 | €112,693 | €204,701 | +€92,008 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €112,693 | €204,701 | +€92,008 | +81.6% |
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 10 October 2026 via checked.be.