BuysP 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.
BuysP Consulting
Largest movements
- Cash +€61,247
up €61,247 (+138%), from €44,447 to €105,694
mainly Net result for the year (+€58,272) and Current investments (+€25,000)
- Current investments -€25,000
down €25,000 (-100%), from €25,000 to €0
- Receivables within one year +€6,791
up €6,791 (+26.5%), from €25,636 to €32,427
of which Trade receivables: +€8,377
- Tangible fixed assets +€3,425
up €3,425 (+310%), from €1,103 to €4,529
- Profit (loss) carried forward +€58,272
up €58,272, from €0 to €58,272
- Other debts -€10,000
down €10,000 (-100%), from €10,000 to €0
- Tax, wage and social debts -€5,666
down €5,666 (-20.5%), from €27,584 to €21,918
of which Taxes: -€5,666
- Trade debts +€3,819
up €3,819 (+655%), from €583 to €4,402
- Gross operating margin +€11,581
up €11,581 (+17.1%), from €67,528 to €79,108
- Financial charges -€884
down €884 (-28.4%), from €3,116 to €2,231
- Taxes -€801
down €801 (-4.5%), from €17,630 to €16,829
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 | €96,871 | €143,295 | +€46,424 | +47.9% |
| Fixed assets | 21/28 | €1,103 | €4,529 | +€3,425 | +310% |
| Tangible fixed assets | 22/27 | €1,103 | €4,529 | +€3,425 | +310% |
| Plant, machinery and equipment | 23 | €1,103 | €4,529 | +€3,425 | +310% |
| Current assets | 29/58 | €95,767 | €138,766 | +€42,999 | +44.9% |
| Amounts receivable within one year | 40/41 | €25,636 | €32,427 | +€6,791 | +26.5% |
| Trade receivables | 40 | €15,755 | €24,131 | +€8,377 | +53.2% |
| Other amounts receivable | 41 | €9,881 | €8,295 | -€1,586 | -16.0% |
| Current investments | 50/53 | €25,000 | €0 | -€25,000 | -100% |
| Cash at bank and in hand | 54/58 | €44,447 | €105,694 | +€61,247 | +138% |
| Deferred charges and accrued income | 490/1 | €685 | €646 | -€39 | -5.7% |
| Total equity and liabilities | 10/49 | €96,871 | €143,295 | +€46,424 | +47.9% |
| Equity | 10/15 | €58,704 | €116,975 | +€58,272 | +99.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,704 | €53,704 | = | 0.0% |
| Distributable reserves | 133 | €53,704 | €53,704 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €58,272 | +€58,272 | |
| Amounts payable | 17/49 | €38,167 | €26,320 | -€11,848 | -31.0% |
| Amounts payable within one year | 42/48 | €38,167 | €26,320 | -€11,848 | -31.0% |
| Trade debts | 44 | €583 | €4,402 | +€3,819 | +655% |
| Suppliers | 440/4 | €583 | €4,402 | +€3,819 | +655% |
| Taxes, remuneration and social security | 45 | €27,584 | €21,918 | -€5,666 | -20.5% |
| Taxes | 450/3 | €27,584 | €21,918 | -€5,666 | -20.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €10,000 | €0 | -€10,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123 | €185 | +€62 | +50.0% |
| Other operating charges | 640/8 | €1,390 | €2,012 | +€622 | +44.8% |
| Gross operating margin | 9900 | €67,528 | €79,108 | +€11,581 | +17.1% |
| Operating profit (loss) | 9901 | €66,015 | €76,912 | +€10,897 | +16.5% |
| Financial income | 75/76B | €33 | €420 | +€387 | +1,177% |
| Recurring financial income | 75 | €33 | €420 | +€387 | +1,177% |
| Financial charges | 65/66B | €3,116 | €2,231 | -€884 | -28.4% |
| Recurring financial charges | 65 | €3,116 | €2,231 | -€884 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €62,932 | €75,101 | +€12,168 | +19.3% |
| Income taxes | 67/77 | €17,630 | €16,829 | -€801 | -4.5% |
| Profit (loss) for the period | 9904 | €45,302 | €58,272 | +€12,970 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,302 | €58,272 | +€12,970 | +28.6% |
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 21 October 2026 via checked.be.