BUYSE-PERSYN: 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.
BUYSE-PERSYN
Largest movements
- Cash -€333,268
down €333,268 (-48.9%), from €681,304 to €348,037
mainly Current investments (-€300,000) and Other debts (-€22,267)
- Current investments +€300,000
new in 2025: €300,000
- Other debts -€22,267
down €22,267 (-34.4%), from €64,694 to €42,428
- Gross operating margin -€24,139
down €24,139, from €21,581 to -€2,559
- Financial income -€9,816
down €9,816 (-67.9%), from €14,451 to €4,635
- Taxes -€6,185
down €6,185 (-93.3%), from €6,630 to €444
- Financial charges -€3,825
down €3,825 (-97.1%), from €3,938 to €113
- Other operating charges -€385
down €385 (-75.1%), from €513 to €128
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 | €696,290 | €667,387 | -€28,903 | -4.2% |
| Current assets | 29/58 | €696,290 | €667,387 | -€28,903 | -4.2% |
| Amounts receivable within one year | 40/41 | €14,986 | €19,350 | +€4,364 | +29.1% |
| Other amounts receivable | 41 | €14,986 | €19,350 | +€4,364 | +29.1% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €681,304 | €348,037 | -€333,268 | -48.9% |
| Total equity and liabilities | 10/49 | €696,290 | €667,387 | -€28,903 | -4.2% |
| Equity | 10/15 | €621,762 | €623,154 | +€1,391 | +0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €609,362 | €610,754 | +€1,391 | +0.2% |
| Non-distributable reserves | 130/1 | €3,656 | €3,656 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,656 | €3,656 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,400 | €1,400 | = | 0.0% |
| Distributable reserves | 133 | €604,307 | €605,698 | +€1,391 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €74,528 | €44,233 | -€30,295 | -40.6% |
| Amounts payable within one year | 42/48 | €67,908 | €44,233 | -€23,675 | -34.9% |
| Trade debts | 44 | €3,069 | €1,660 | -€1,408 | -45.9% |
| Suppliers | 440/4 | €3,069 | €1,660 | -€1,408 | -45.9% |
| Taxes, remuneration and social security | 45 | €145 | €145 | = | 0.0% |
| Taxes | 450/3 | €145 | €145 | = | 0.0% |
| Other amounts payable | 47/48 | €64,694 | €42,428 | -€22,267 | -34.4% |
| Accrued charges and deferred income | 492/3 | €6,620 | €0 | -€6,620 | -100% |
| Other operating charges | 640/8 | €513 | €128 | -€385 | -75.1% |
| Gross operating margin | 9900 | €21,581 | -€2,559 | -€24,139 | |
| Operating profit (loss) | 9901 | €21,067 | -€2,687 | -€23,754 | |
| Financial income | 75/76B | €14,451 | €4,635 | -€9,816 | -67.9% |
| Recurring financial income | 75 | €14,451 | €4,635 | -€9,816 | -67.9% |
| Financial charges | 65/66B | €3,938 | €113 | -€3,825 | -97.1% |
| Recurring financial charges | 65 | €3,938 | €113 | -€3,825 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €31,580 | €1,836 | -€29,744 | -94.2% |
| Income taxes | 67/77 | €6,630 | €444 | -€6,185 | -93.3% |
| Profit (loss) for the period | 9904 | €24,950 | €1,391 | -€23,559 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,950 | €1,391 | -€23,559 | -94.4% |
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.