BUYS CONSULTING: 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.
BUYS CONSULTING
Largest movements
- Cash +€14,711
up €14,711 (+9.5%), from €154,414 to €169,126
mainly Net result for the year (+€103,847) and Other debts (+€9,176)
- Tangible fixed assets +€7,495
up €7,495 (+179%), from €4,199 to €11,694
of which Furniture and vehicles: +€4,426
- Profit (loss) carried forward +€13,989
up €13,989 (+15.6%), from €89,858 to €103,847
- Other debts +€9,176
up €9,176 (+13.7%), from €67,203 to €76,380
- Gross operating margin +€14,977
up €14,977 (+12.9%), from €115,852 to €130,829
- Taxes +€4,125
up €4,125 (+16.5%), from €25,028 to €29,152
- Financial income +€3,787
up €3,787 (+149%), from €2,550 to €6,338
- Purchases and services +€2,599
up €2,599 (+3.0%), from €87,250 to €89,849
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 | €184,749 | €207,759 | +€23,010 | +12.5% |
| Fixed assets | 21/28 | €4,199 | €11,694 | +€7,495 | +179% |
| Tangible fixed assets | 22/27 | €4,199 | €11,694 | +€7,495 | +179% |
| Furniture and vehicles | 24 | €4,199 | €8,625 | +€4,426 | +105% |
| Other tangible fixed assets | 26 | - | €3,070 | +€3,070 | |
| Current assets | 29/58 | €180,550 | €196,065 | +€15,515 | +8.6% |
| Amounts receivable within one year | 40/41 | €20,571 | €21,319 | +€748 | +3.6% |
| Trade receivables | 40 | €19,871 | €19,420 | -€451 | -2.3% |
| Other amounts receivable | 41 | €701 | €1,899 | +€1,198 | +171% |
| Current investments | 50/53 | €4,997 | €5,004 | +€8 | +0.2% |
| Cash at bank and in hand | 54/58 | €154,414 | €169,126 | +€14,711 | +9.5% |
| Deferred charges and accrued income | 490/1 | €568 | €616 | +€48 | +8.4% |
| Total equity and liabilities | 10/49 | €184,749 | €207,759 | +€23,010 | +12.5% |
| Equity | 10/15 | €97,918 | €111,907 | +€13,989 | +14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,858 | €103,847 | +€13,989 | +15.6% |
| Amounts payable | 17/49 | €86,831 | €95,852 | +€9,021 | +10.4% |
| Amounts payable within one year | 42/48 | €86,831 | €95,852 | +€9,021 | +10.4% |
| Trade debts | 44 | €2,415 | €4,040 | +€1,626 | +67.3% |
| Suppliers | 440/4 | €2,415 | €4,040 | +€1,626 | +67.3% |
| Taxes, remuneration and social security | 45 | €17,213 | €15,432 | -€1,781 | -10.3% |
| Taxes | 450/3 | €17,213 | €15,432 | -€1,781 | -10.3% |
| Other amounts payable | 47/48 | €67,203 | €76,380 | +€9,176 | +13.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €87,250 | €89,849 | +€2,599 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,535 | €2,891 | +€356 | +14.0% |
| Other operating charges | 640/8 | €1,078 | €1,208 | +€130 | +12.1% |
| Gross operating margin | 9900 | €115,852 | €130,829 | +€14,977 | +12.9% |
| Operating profit (loss) | 9901 | €112,239 | €126,730 | +€14,491 | +12.9% |
| Financial income | 75/76B | €2,550 | €6,338 | +€3,787 | +149% |
| Recurring financial income | 75 | €2,550 | €6,338 | +€3,787 | +149% |
| Financial charges | 65/66B | €77 | €68 | -€9 | -12.2% |
| Recurring financial charges | 65 | €77 | €68 | -€9 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €114,712 | €133,000 | +€18,287 | +15.9% |
| Income taxes | 67/77 | €25,028 | €29,152 | +€4,125 | +16.5% |
| Profit (loss) for the period | 9904 | €89,684 | €103,847 | +€14,163 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €89,684 | €103,847 | +€14,163 | +15.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.