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
- Tangible fixed assets -€10,416
down €10,416 (-8.8%), from €119,028 to €108,612
of which Land and buildings: -€6,312
- Cash -€3,365
down €3,365 (-34.0%), from €9,894 to €6,529
mainly Debts after one year (-€13,855) and Investment in fixed assets (net) (-€7,476)
- Receivables within one year +€3,161
up €3,161 (+21.3%), from €14,865 to €18,026
of which Trade receivables: +€2,233
- Debts after one year -€13,855
down €13,855 (-27.1%), from €51,076 to €37,221
- Profit (loss) carried forward +€5,350
up €5,350 (+82.9%), from -€6,451 to -€1,101
- Tax, wage and social debts -€2,115
down €2,115 (-41.2%), from €5,130 to €3,015
- Staff costs -€23,834
down €23,834 (-22.6%), from €105,663 to €81,829
- Gross operating margin -€13,741
down €13,741 (-9.4%), from €145,768 to €132,027
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 | €165,750 | €155,130 | -€10,620 | -6.4% |
| Fixed assets | 21/28 | €123,991 | €113,575 | -€10,416 | -8.4% |
| Tangible fixed assets | 22/27 | €119,028 | €108,612 | -€10,416 | -8.8% |
| Land and buildings | 22 | €105,733 | €99,421 | -€6,312 | -6.0% |
| Plant, machinery and equipment | 23 | €1,354 | €2,842 | +€1,488 | +110% |
| Furniture and vehicles | 24 | €11,941 | €6,349 | -€5,592 | -46.8% |
| Financial fixed assets | 28 | €4,963 | €4,963 | = | 0.0% |
| Current assets | 29/58 | €41,759 | €41,555 | -€204 | -0.5% |
| Amounts receivable within one year | 40/41 | €14,865 | €18,026 | +€3,161 | +21.3% |
| Trade receivables | 40 | €8,093 | €10,326 | +€2,233 | +27.6% |
| Other amounts receivable | 41 | €6,772 | €7,700 | +€928 | +13.7% |
| Cash at bank and in hand | 54/58 | €9,894 | €6,529 | -€3,365 | -34.0% |
| Deferred charges and accrued income | 490/1 | €17,000 | €17,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €165,750 | €155,130 | -€10,620 | -6.4% |
| Equity | 10/15 | €109,544 | €114,894 | +€5,350 | +4.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €95,995 | €95,995 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €93,995 | €93,995 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,451 | -€1,101 | +€5,350 | +82.9% |
| Amounts payable | 17/49 | €56,206 | €40,236 | -€15,970 | -28.4% |
| Amounts payable after more than one year | 17 | €51,076 | €37,221 | -€13,855 | -27.1% |
| Financial debts | 170/4 | €51,076 | €37,221 | -€13,855 | -27.1% |
| Amounts payable within one year | 42/48 | €5,130 | €3,015 | -€2,115 | -41.2% |
| Taxes, remuneration and social security | 45 | €5,130 | €3,015 | -€2,115 | -41.2% |
| Taxes | 450/3 | €5,130 | €3,015 | -€2,115 | -41.2% |
| Remuneration, social security and pensions | 62 | €105,663 | €81,829 | -€23,834 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,077 | €17,892 | -€185 | -1.0% |
| Other operating charges | 640/8 | €25,041 | €24,190 | -€851 | -3.4% |
| Gross operating margin | 9900 | €145,768 | €132,027 | -€13,741 | -9.4% |
| Operating profit (loss) | 9901 | -€3,013 | €8,116 | +€11,129 | |
| Financial charges | 65/66B | €3,866 | €2,766 | -€1,100 | -28.5% |
| Recurring financial charges | 65 | €3,866 | €2,766 | -€1,100 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,879 | €5,350 | +€12,229 | |
| Profit (loss) for the period | 9904 | -€6,879 | €5,350 | +€12,229 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,879 | €5,350 | +€12,229 |
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 22 October 2026 via checked.be.