Buysse Tommy: 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 Tommy
Largest movements
- Tangible fixed assets -€118,831
down €118,831 (-28.2%), from €421,609 to €302,778
- Cash -€96,416
down €96,416 (-49.1%), from €196,249 to €99,833
mainly Other debts (-€211,221) and Investment in fixed assets (net) (-€40,609)
- Receivables within one year -€14,892
down €14,892 (-35.9%), from €41,495 to €26,603
of which Trade receivables: -€14,892
- Other debts -€211,221
down €211,221 (-21.6%), from €977,567 to €766,345
- Tax, wage and social debts -€31,626
down €31,626 (-83.9%), from €37,676 to €6,051
- Profit (loss) carried forward +€20,811
up €20,811 (+5.6%), from -€373,793 to -€352,982
- Trade debts -€13,690
down €13,690 (-93.2%), from €14,694 to €1,004
- Gross operating margin +€29,064
up €29,064 (+18.4%), from €158,338 to €187,402
- Depreciation -€26,133
down €26,133 (-13.6%), from €191,515 to €165,382
- Financial charges -€5,797
down €5,797 (-99.0%), from €5,858 to €61
- Other operating charges -€3,216
down €3,216 (-73.7%), from €4,363 to €1,147
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €666,144 | €430,418 | -€235,726 | -35.4% |
| Fixed assets | 21/28 | €427,552 | €302,778 | -€124,773 | -29.2% |
| Intangible fixed assets | 21 | €5,942 | - | -€5,942 | |
| Tangible fixed assets | 22/27 | €421,609 | €302,778 | -€118,831 | -28.2% |
| Furniture and vehicles | 24 | €421,609 | €302,778 | -€118,831 | -28.2% |
| Current assets | 29/58 | €238,592 | €127,640 | -€110,953 | -46.5% |
| Amounts receivable within one year | 40/41 | €41,495 | €26,603 | -€14,892 | -35.9% |
| Trade receivables | 40 | €41,495 | €26,603 | -€14,892 | -35.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €196,249 | €99,833 | -€96,416 | -49.1% |
| Deferred charges and accrued income | 490/1 | €849 | €1,204 | +€355 | +41.9% |
| Total equity and liabilities | 10/49 | €666,144 | €430,418 | -€235,726 | -35.4% |
| Equity | 10/15 | -€363,793 | -€342,982 | +€20,811 | +5.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€373,793 | -€352,982 | +€20,811 | +5.6% |
| Amounts payable | 17/49 | €1,029,937 | €773,400 | -€256,537 | -24.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,029,937 | €773,400 | -€256,537 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €14,694 | €1,004 | -€13,690 | -93.2% |
| Suppliers | 440/4 | €14,694 | €1,004 | -€13,690 | -93.2% |
| Taxes, remuneration and social security | 45 | €37,676 | €6,051 | -€31,626 | -83.9% |
| Taxes | 450/3 | €37,676 | €6,051 | -€31,626 | -83.9% |
| Other amounts payable | 47/48 | €977,567 | €766,345 | -€211,221 | -21.6% |
| Non-recurring operating income | 76A | - | €120,622 | +€120,622 | |
| Remuneration, social security and pensions | 62 | €1,488 | - | -€1,488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191,515 | €165,382 | -€26,133 | -13.6% |
| Other operating charges | 640/8 | €4,363 | €1,147 | -€3,216 | -73.7% |
| Gross operating margin | 9900 | €158,338 | €187,402 | +€29,064 | +18.4% |
| Operating profit (loss) | 9901 | -€39,028 | €20,872 | +€59,901 | |
| Financial charges | 65/66B | €5,858 | €61 | -€5,797 | -99.0% |
| Recurring financial charges | 65 | €5,858 | €61 | -€5,797 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€44,887 | €20,811 | +€65,698 | |
| Profit (loss) for the period | 9904 | -€44,887 | €20,811 | +€65,698 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,887 | €20,811 | +€65,698 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.