Buyst: 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.
Buyst
Largest movements
- Cash +€24,759
up €24,759 (+42.0%), from €58,927 to €83,685
mainly Net result for the year (+€30,306) and Tax, wage and social debts (+€11,012)
- Stocks and contracts +€5,800
up €5,800 (+3.3%), from €174,065 to €179,865
- Receivables within one year +€4,496
up €4,496 (+12.9%), from €34,828 to €39,324
of which Trade receivables: +€3,896
- Deferred charges and accrued income -€3,997
down €3,997 (-35.0%), from €11,416 to €7,418
- Reserves +€30,306
up €30,306 (+12.1%), from €249,560 to €279,866
of which Distributable reserves: +€30,306
- Other debts -€15,000
down €15,000 (-100%), from €15,000 to €0
- Tax, wage and social debts +€11,012
up €11,012 (+115%), from €9,598 to €20,610
- Gross operating margin +€18,347
up €18,347 (+50.1%), from €36,628 to €54,975
- Taxes +€6,966
up €6,966 (+123%), from €5,666 to €12,633
- Other operating charges -€1,626
down €1,626 (-46.0%), from €3,536 to €1,910
- Financial income +€1,383
up €1,383 (+24.3%), from €5,688 to €7,072
- Depreciation +€788
up €788 (+12.3%), from €6,383 to €7,171
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 | €298,597 | €326,985 | +€28,388 | +9.5% |
| Fixed assets | 21/28 | €19,362 | €16,692 | -€2,670 | -13.8% |
| Tangible fixed assets | 22/27 | €19,293 | €16,623 | -€2,670 | -13.8% |
| Plant, machinery and equipment | 23 | €16,342 | €15,368 | -€974 | -6.0% |
| Furniture and vehicles | 24 | €2,950 | €1,254 | -€1,696 | -57.5% |
| Financial fixed assets | 28 | €69 | €69 | = | 0.0% |
| Current assets | 29/58 | €279,235 | €310,293 | +€31,058 | +11.1% |
| Stocks and contracts in progress | 3 | €174,065 | €179,865 | +€5,800 | +3.3% |
| Stocks | 30/36 | €174,065 | €179,865 | +€5,800 | +3.3% |
| Amounts receivable within one year | 40/41 | €34,828 | €39,324 | +€4,496 | +12.9% |
| Trade receivables | 40 | €34,752 | €38,648 | +€3,896 | +11.2% |
| Other amounts receivable | 41 | €76 | €676 | +€600 | +789% |
| Cash at bank and in hand | 54/58 | €58,927 | €83,685 | +€24,759 | +42.0% |
| Deferred charges and accrued income | 490/1 | €11,416 | €7,418 | -€3,997 | -35.0% |
| Total equity and liabilities | 10/49 | €298,597 | €326,985 | +€28,388 | +9.5% |
| Equity | 10/15 | €268,152 | €298,458 | +€30,306 | +11.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €249,560 | €279,866 | +€30,306 | +12.1% |
| Tax-exempt reserves | 132 | €26,228 | €26,228 | = | 0.0% |
| Distributable reserves | 133 | €223,332 | €253,638 | +€30,306 | +13.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,445 | €28,527 | -€1,918 | -6.3% |
| Amounts payable within one year | 42/48 | €28,880 | €26,162 | -€2,718 | -9.4% |
| Trade debts | 44 | €4,282 | €5,552 | +€1,270 | +29.7% |
| Suppliers | 440/4 | €4,282 | €5,552 | +€1,270 | +29.7% |
| Taxes, remuneration and social security | 45 | €9,598 | €20,610 | +€11,012 | +115% |
| Taxes | 450/3 | €9,598 | €20,610 | +€11,012 | +115% |
| Other amounts payable | 47/48 | €15,000 | €0 | -€15,000 | -100% |
| Accrued charges and deferred income | 492/3 | €1,565 | €2,365 | +€800 | +51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,383 | €7,171 | +€788 | +12.3% |
| Other operating charges | 640/8 | €3,536 | €1,910 | -€1,626 | -46.0% |
| Gross operating margin | 9900 | €36,628 | €54,975 | +€18,347 | +50.1% |
| Operating profit (loss) | 9901 | €26,708 | €45,894 | +€19,185 | +71.8% |
| Financial income | 75/76B | €5,688 | €7,072 | +€1,383 | +24.3% |
| Recurring financial income | 75 | €5,688 | €7,072 | +€1,383 | +24.3% |
| Financial charges | 65/66B | €10,285 | €10,027 | -€258 | -2.5% |
| Recurring financial charges | 65 | €10,285 | €10,027 | -€258 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €22,112 | €42,938 | +€20,827 | +94.2% |
| Income taxes | 67/77 | €5,666 | €12,633 | +€6,966 | +123% |
| Profit (loss) for the period | 9904 | €16,446 | €30,306 | +€13,860 | +84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,446 | €30,306 | +€13,860 | +84.3% |
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 15 October 2026 via checked.be.