DE BUITELING: what changed
What changed
DE BUITELING
NACE 88.911, Day nurseries and crèches
filed annual accounts (NBB)
Net result for the year
€91,607
2024 · €71,625+€19,982
Equity
€1.7m
2024 · €1.4m+€276,951
Cash
€348,458
2024 · €559,787-€211,329
Balance sheet total
€2.1m
2024 · €1.9m+€146,273
Largest movements
Assets
- Cash -€211,329
down €211,329 (-37.8%), from €559,787 to €348,458
mainly Investment in fixed assets (net) (-€260,858) and Current investments (-€200,000)
- Current investments +€200,000
up €200,000, from €0 to €200,000
- Tangible fixed assets +€180,901
up €180,901 (+19.1%), from €947,040 to €1.1m
of which Land and buildings: +€195,726
Equity and liabilities
- Investment grants +€185,344
up €185,344 (+79.8%), from €232,136 to €417,480
- Accrued charges and deferred income -€111,128
down €111,128 (-86.1%), from €129,128 to €18,000
- Reserves +€91,607
up €91,607 (+8.0%), from €1.1m to €1.2m
- Debts after one year -€22,455
down €22,455 (-25.6%), from €87,677 to €65,222
Income statement
- Gross operating margin +€48,665
up €48,665 (+1.9%), from €2.5m to €2.6m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€71,625
Gross operating margin
+€48,665
Staff costs
-€18,252
Depreciation
-€8,628
Write-downs
+€6,144
Other operating charges
-€4,246
Financial income
-€4,307
Financial charges
+€606
Result 2025
€91,607
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€86,640
Investment
-€460,858
Financing
+€162,889
Cash 2024
€559,787
From operations (derived)
+€86,640
Net result for the year
+€91,607
Depreciation
+€79,957
Receivables within one year
+€15,491
Deferred charges and accrued income
+€7,809
Debts within one year
+€2,905
Accrued charges and deferred income
-€111,128
Investment (derived)
-€460,858
Investment in fixed assets (net)
-€260,858
Current investments
-€200,000
Financing
+€162,889
Debts after one year
-€22,455
Contributions, distributions and other
+€185,344
Cash 2025
€348,458
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,938,230 | €2,084,503 | +€146,273 | +7.5% |
| Fixed assets | 21/28 | €949,884 | €1,130,785 | +€180,901 | +19.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €947,040 | €1,127,941 | +€180,901 | +19.1% |
| Land and buildings | 22 | €814,672 | €1,010,397 | +€195,726 | +24.0% |
| Plant, machinery and equipment | 23 | €17,500 | €19,353 | +€1,852 | +10.6% |
| Furniture and vehicles | 24 | €70,800 | €66,957 | -€3,843 | -5.4% |
| Other tangible fixed assets | 26 | €35,642 | €31,234 | -€4,407 | -12.4% |
| Assets under construction and advance payments | 27 | €8,427 | €0 | -€8,427 | -100% |
| Financial fixed assets | 28 | €2,844 | €2,844 | = | 0.0% |
| Current assets | 29/58 | €988,346 | €953,718 | -€34,628 | -3.5% |
| Amounts receivable within one year | 40/41 | €410,410 | €394,920 | -€15,491 | -3.8% |
| Trade receivables | 40 | €143,945 | €138,609 | -€5,336 | -3.7% |
| Other amounts receivable | 41 | €266,465 | €256,311 | -€10,154 | -3.8% |
| Current investments | 50/53 | €0 | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €559,787 | €348,458 | -€211,329 | -37.8% |
| Deferred charges and accrued income | 490/1 | €18,149 | €10,340 | -€7,809 | -43.0% |
| Total equity and liabilities | 10/49 | €1,938,230 | €2,084,503 | +€146,273 | +7.5% |
| Equity | 10/15 | €1,378,714 | €1,655,665 | +€276,951 | +20.1% |
| Reserves | 13 | €1,146,579 | €1,238,186 | +€91,607 | +8.0% |
| Investment grants | 15 | €232,136 | €417,480 | +€185,344 | +79.8% |
| Amounts payable | 17/49 | €559,516 | €428,838 | -€130,678 | -23.4% |
| Amounts payable after more than one year | 17 | €87,677 | €65,222 | -€22,455 | -25.6% |
| Financial debts | 170/4 | €87,677 | €65,222 | -€22,455 | -25.6% |
| Amounts payable within one year | 42/48 | €342,712 | €345,616 | +€2,905 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €21,812 | €22,455 | +€643 | +2.9% |
| Trade debts | 44 | €21,393 | €27,549 | +€6,156 | +28.8% |
| Suppliers | 440/4 | €21,393 | €27,549 | +€6,156 | +28.8% |
| Taxes, remuneration and social security | 45 | €286,898 | €283,003 | -€3,895 | -1.4% |
| Remuneration and social security | 454/9 | €286,898 | €283,003 | -€3,895 | -1.4% |
| Accrued charges and deferred income | 492/3 | €129,128 | €18,000 | -€111,128 | -86.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,377,838 | €2,396,090 | +€18,252 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,329 | €79,957 | +€8,628 | +12.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,469 | -€1,675 | -€6,144 | |
| Other operating charges | 640/8 | €8,169 | €12,415 | +€4,246 | +52.0% |
| Gross operating margin | 9900 | €2,533,404 | €2,582,069 | +€48,665 | +1.9% |
| Operating profit (loss) | 9901 | €71,599 | €95,282 | +€23,683 | +33.1% |
| Financial income | 75/76B | €4,541 | €234 | -€4,307 | -94.8% |
| Recurring financial income | 75 | €4,541 | €234 | -€4,307 | -94.8% |
| Financial charges | 65/66B | €4,515 | €3,909 | -€606 | -13.4% |
| Recurring financial charges | 65 | €4,515 | €3,909 | -€606 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €71,625 | €91,607 | +€19,982 | +27.9% |
| Profit (loss) for the period | 9904 | €71,625 | €91,607 | +€19,982 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,625 | €91,607 | +€19,982 | +27.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.