DE BUIS: what changed
Two fiscal 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.
DE BUIS
Largest movements
- Receivables within one year -€9,819
down €9,819 (-37.8%), from €25,943 to €16,124
of which Trade receivables: -€7,398
- Cash -€3,705
down €3,705 (-22.3%), from €16,615 to €12,910
mainly Net result for the year (-€12,216) and Investment in fixed assets (net) (-€6,250)
- Tangible fixed assets +€3,272
up €3,272 (+54.9%), from €5,958 to €9,230
- Profit (loss) carried forward -€12,216
down €12,216 (-4.7%), from -€262,543 to -€274,759
- Trade debts +€3,450
up €3,450 (+68.9%), from €5,005 to €8,455
- Other debts -€883
down €883 (-0.6%), from €139,560 to €138,677
- Tax, wage and social debts -€603
down €603 (-20.8%), from €2,900 to €2,297
of which Remuneration and social security: -€2,800
- Gross operating margin -€18,952
down €18,952, from €10,977 to -€7,975
- Other operating charges +€381
up €381 (+48.0%), from €794 to €1,175
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,516 | €38,264 | -€10,252 | -21.1% |
| Fixed assets | 21/28 | €5,958 | €9,230 | +€3,272 | +54.9% |
| Tangible fixed assets | 22/27 | €5,958 | €9,230 | +€3,272 | +54.9% |
| Furniture and vehicles | 24 | €5,958 | €9,230 | +€3,272 | +54.9% |
| Current assets | 29/58 | €42,558 | €29,034 | -€13,524 | -31.8% |
| Amounts receivable within one year | 40/41 | €25,943 | €16,124 | -€9,819 | -37.8% |
| Trade receivables | 40 | €20,395 | €12,997 | -€7,398 | -36.3% |
| Other amounts receivable | 41 | €5,548 | €3,127 | -€2,421 | -43.6% |
| Cash at bank and in hand | 54/58 | €16,615 | €12,910 | -€3,705 | -22.3% |
| Total equity and liabilities | 10/49 | €48,516 | €38,264 | -€10,252 | -21.1% |
| Equity | 10/15 | -€98,949 | -€111,165 | -€12,216 | -12.3% |
| Contributions | 10/11 | €18,596 | €18,596 | = | 0.0% |
| Capital | 10 | €18,596 | - | -€18,596 | |
| Issued capital | 100 | €18,596 | - | -€18,596 | |
| Reserves | 13 | €144,998 | €144,998 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €143,138 | €143,138 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€262,543 | -€274,759 | -€12,216 | -4.7% |
| Amounts payable | 17/49 | €147,465 | €149,429 | +€1,964 | +1.3% |
| Amounts payable within one year | 42/48 | €147,465 | €149,429 | +€1,964 | +1.3% |
| Trade debts | 44 | €5,005 | €8,455 | +€3,450 | +68.9% |
| Suppliers | 440/4 | €5,005 | €8,455 | +€3,450 | +68.9% |
| Taxes, remuneration and social security | 45 | €2,900 | €2,297 | -€603 | -20.8% |
| Taxes | 450/3 | €100 | €2,297 | +€2,197 | +2197.0% |
| Remuneration and social security | 454/9 | €2,800 | €0 | -€2,800 | -100.0% |
| Other amounts payable | 47/48 | €139,560 | €138,677 | -€883 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,978 | €2,978 | = | 0.0% |
| Other operating charges | 640/8 | €794 | €1,175 | +€381 | +48.0% |
| Gross operating margin | 9900 | €10,977 | -€7,975 | -€18,952 | |
| Operating profit (loss) | 9901 | €7,205 | -€12,128 | -€19,333 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €91 | €88 | -€3 | -3.3% |
| Recurring financial charges | 65 | €91 | €88 | -€3 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €7,121 | -€12,216 | -€19,337 | |
| Profit (loss) for the period | 9904 | €7,121 | -€12,216 | -€19,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,121 | -€12,216 | -€19,337 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.