BUZZ: 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.
BUZZ
Largest movements
- Cash +€61,588
up €61,588 (+2700.7%), from €2,280 to €63,868
mainly Net result for the year (+€47,073) and Tax, wage and social debts (+€13,458)
- Tangible fixed assets +€8,919
up €8,919 (+352.4%), from €2,531 to €11,451
of which Furniture and vehicles: +€6,594
- Receivables within one year -€8,780
down €8,780 (-36.8%), from €23,885 to €15,105
- Reserves +€22,750
up €22,750 (+1223.1%), from €1,860 to €24,610
- Profit (loss) carried forward +€14,605
up €14,605, from -€14,380 to €225
- Tax, wage and social debts +€13,458
up €13,458 (+144.1%), from €9,340 to €22,798
of which Taxes: +€16,833
- Other debts +€7,723
up €7,723 (+82.3%), from €9,388 to €17,111
- Trade debts +€3,556
up €3,556 (+75.2%), from €4,729 to €8,285
- Gross operating margin +€63,077
up €63,077 (+4136.1%), from €1,525 to €64,602
- Taxes +€13,824
new in 2025: €13,824
- Depreciation +€1,606
up €1,606 (+123.6%), from €1,300 to €2,905
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 | €29,536 | €91,628 | +€62,092 | +210.2% |
| Fixed assets | 21/28 | €2,531 | €11,451 | +€8,919 | +352.4% |
| Tangible fixed assets | 22/27 | €2,531 | €11,451 | +€8,919 | +352.4% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €2,326 | +€2,326 | |
| Furniture and vehicles | 24 | €2,531 | €9,125 | +€6,594 | +260.5% |
| Current assets | 29/58 | €27,005 | €80,177 | +€53,172 | +196.9% |
| Amounts receivable within one year | 40/41 | €23,885 | €15,105 | -€8,780 | -36.8% |
| Trade receivables | 40 | €23,885 | €15,105 | -€8,780 | -36.8% |
| Cash at bank and in hand | 54/58 | €2,280 | €63,868 | +€61,588 | +2700.7% |
| Deferred charges and accrued income | 490/1 | €839 | €1,203 | +€364 | +43.4% |
| Total equity and liabilities | 10/49 | €29,536 | €91,628 | +€62,092 | +210.2% |
| Equity | 10/15 | €6,080 | €43,435 | +€37,355 | +614.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €24,610 | +€22,750 | +1223.1% |
| Distributable reserves | 133 | €1,860 | €24,610 | +€22,750 | +1223.1% |
| Profit (loss) carried forward | 14 | -€14,380 | €225 | +€14,605 | |
| Amounts payable | 17/49 | €23,456 | €48,193 | +€24,737 | +105.5% |
| Amounts payable within one year | 42/48 | €23,456 | €48,193 | +€24,737 | +105.5% |
| Trade debts | 44 | €4,729 | €8,285 | +€3,556 | +75.2% |
| Suppliers | 440/4 | €4,729 | €8,285 | +€3,556 | +75.2% |
| Taxes, remuneration and social security | 45 | €9,340 | €22,798 | +€13,458 | +144.1% |
| Taxes | 450/3 | €3,340 | €20,173 | +€16,833 | +504.0% |
| Remuneration and social security | 454/9 | €6,000 | €2,625 | -€3,375 | -56.3% |
| Other amounts payable | 47/48 | €9,388 | €17,111 | +€7,723 | +82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,300 | €2,905 | +€1,606 | +123.6% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €1,525 | €64,602 | +€63,077 | +4136.1% |
| Operating profit (loss) | 9901 | -€277 | €61,190 | +€61,466 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €294 | €294 | +€0 | 0.0% |
| Recurring financial charges | 65 | €294 | €294 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€571 | €60,897 | +€61,468 | |
| Income taxes | 67/77 | - | €13,824 | +€13,824 | |
| Profit (loss) for the period | 9904 | -€571 | €47,073 | +€47,644 | |
| Profit (loss) for the period to be appropriated | 9905 | -€571 | €47,073 | +€47,644 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.