BUYSSE: 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.
BUYSSE
Largest movements
- Cash -€69,784
down €69,784 (-53.4%), from €130,715 to €60,931
mainly Debts after one year (-€51,849) and Investment in fixed assets (net) (-€39,754)
- Stocks and contracts +€38,610
up €38,610 (+10.2%), from €379,011 to €417,622
- Tangible fixed assets +€15,843
up €15,843 (+17.9%), from €88,356 to €104,199
of which Furniture and vehicles: +€22,362
- Intangible fixed assets -€10,223
down €10,223 (-11.9%), from €86,130 to €75,907
- Receivables within one year +€8,862
up €8,862 (+35.1%), from €25,282 to €34,144
of which Trade receivables: +€8,706
- Reserves +€68,722
new in 2025: €68,722
- Debts after one year -€51,849
down €51,849 (-38.9%), from €133,182 to €81,333
- Profit (loss) carried forward -€44,482
no longer reported in 2025 (was €44,482)
- Advances received +€33,916
up €33,916 (+1130.5%), from €3,000 to €36,916
- Trade debts +€20,343
up €20,343 (+54.2%), from €37,554 to €57,897
- Gross operating margin -€127,270
down €127,270 (-52.2%), from €243,979 to €116,709
- Staff costs -€78,460
down €78,460 (-64.4%), from €121,922 to €43,462
- Financial charges -€12,957
down €12,957 (-68.9%), from €18,802 to €5,845
- Depreciation -€10,008
down €10,008 (-22.7%), from €44,142 to €34,134
- Taxes -€5,258
down €5,258 (-44.2%), from €11,892 to €6,634
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €724,720 | €708,248 | -€16,472 | -2.3% |
| Fixed assets | 21/28 | €187,536 | €193,157 | +€5,620 | +3.0% |
| Intangible fixed assets | 21 | €86,130 | €75,907 | -€10,223 | -11.9% |
| Tangible fixed assets | 22/27 | €88,356 | €104,199 | +€15,843 | +17.9% |
| Plant, machinery and equipment | 23 | €23,176 | €16,657 | -€6,519 | -28.1% |
| Furniture and vehicles | 24 | €65,180 | €87,542 | +€22,362 | +34.3% |
| Financial fixed assets | 28 | €13,050 | €13,050 | = | 0.0% |
| Current assets | 29/58 | €537,184 | €515,091 | -€22,093 | -4.1% |
| Stocks and contracts in progress | 3 | €379,011 | €417,622 | +€38,610 | +10.2% |
| Stocks | 30/36 | €379,011 | €417,622 | +€38,610 | +10.2% |
| Amounts receivable within one year | 40/41 | €25,282 | €34,144 | +€8,862 | +35.1% |
| Trade receivables | 40 | €17,608 | €26,314 | +€8,706 | +49.4% |
| Other amounts receivable | 41 | €7,674 | €7,829 | +€155 | +2.0% |
| Cash at bank and in hand | 54/58 | €130,715 | €60,931 | -€69,784 | -53.4% |
| Deferred charges and accrued income | 490/1 | €2,175 | €2,394 | +€219 | +10.1% |
| Total equity and liabilities | 10/49 | €724,720 | €708,248 | -€16,472 | -2.3% |
| Equity | 10/15 | €89,482 | €113,722 | +€24,240 | +27.1% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | - | €68,722 | +€68,722 | |
| Distributable reserves | 133 | - | €68,722 | +€68,722 | |
| Profit (loss) carried forward | 14 | €44,482 | - | -€44,482 | |
| Amounts payable | 17/49 | €635,238 | €594,526 | -€40,713 | -6.4% |
| Amounts payable after more than one year | 17 | €133,182 | €81,333 | -€51,849 | -38.9% |
| Financial debts | 170/4 | €133,182 | €81,333 | -€51,849 | -38.9% |
| Amounts payable within one year | 42/48 | €502,056 | €510,193 | +€8,137 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €67,740 | €51,849 | -€15,891 | -23.5% |
| Trade debts | 44 | €37,554 | €57,897 | +€20,343 | +54.2% |
| Suppliers | 440/4 | €37,554 | €57,897 | +€20,343 | +54.2% |
| Advances received on contracts in progress | 46 | €3,000 | €36,916 | +€33,916 | +1130.5% |
| Taxes, remuneration and social security | 45 | €38,648 | €22,419 | -€16,228 | -42.0% |
| Taxes | 450/3 | €36,560 | €20,218 | -€16,342 | -44.7% |
| Remuneration and social security | 454/9 | €2,087 | €2,202 | +€114 | +5.5% |
| Other amounts payable | 47/48 | €355,114 | €341,112 | -€14,002 | -3.9% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €121,922 | €43,462 | -€78,460 | -64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,142 | €34,134 | -€10,008 | -22.7% |
| Other operating charges | 640/8 | €3,324 | €2,742 | -€582 | -17.5% |
| Gross operating margin | 9900 | €243,979 | €116,709 | -€127,270 | -52.2% |
| Operating profit (loss) | 9901 | €74,591 | €36,371 | -€38,220 | -51.2% |
| Financial income | 75/76B | €585 | €348 | -€237 | -40.5% |
| Recurring financial income | 75 | €585 | €348 | -€237 | -40.5% |
| Financial charges | 65/66B | €18,802 | €5,845 | -€12,957 | -68.9% |
| Recurring financial charges | 65 | €18,802 | €5,845 | -€12,957 | -68.9% |
| Profit (loss) for the period before taxes | 9903 | €56,374 | €30,874 | -€25,500 | -45.2% |
| Income taxes | 67/77 | €11,892 | €6,634 | -€5,258 | -44.2% |
| Profit (loss) for the period | 9904 | €44,482 | €24,240 | -€20,242 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,482 | €24,240 | -€20,242 | -45.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.