DR. BUFI ARLYN: what changed
DR. BUFI ARLYN
Largest movements
- Receivables after one year -€39,000
down €39,000 (-100%), from €39,000 to €0
- Cash +€1,926
up €1,926 (+8.8%), from €21,888 to €23,815
mainly Receivables after one year (+€39,000) and Net result for the year (+€12,612)
- Deferred charges and accrued income +€1,008
up €1,008 (+265%), from €380 to €1,387
- Tangible fixed assets -€755
down €755 (-52.4%), from €1,440 to €685
of which Plant, machinery and equipment: -€402
- Receivables within one year -€732
down €732 (-7.0%), from €10,491 to €9,759
of which Other amounts receivable: -€1,736
- Reserves -€19,664
down €19,664 (-100%), from €19,664 to €0
- Other debts -€18,769
down €18,769 (-39.6%), from €47,374 to €28,605
- Trade debts +€1,039
up €1,039 (+1,960%), from €53 to €1,092
- Other operating charges -€627
down €627 (-54.7%), from €1,147 to €520
- Taxes -€347
down €347 (-8.2%), from €4,243 to €3,896
- Depreciation +€290
up €290 (+62.3%), from €465 to €755
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,199 | €35,646 | -€37,553 | -51.3% |
| Fixed assets | 21/28 | €1,440 | €685 | -€755 | -52.4% |
| Tangible fixed assets | 22/27 | €1,440 | €685 | -€755 | -52.4% |
| Plant, machinery and equipment | 23 | €402 | €0 | -€402 | -100% |
| Furniture and vehicles | 24 | €1,038 | €685 | -€353 | -34.0% |
| Current assets | 29/58 | €71,759 | €34,961 | -€36,798 | -51.3% |
| Amounts receivable after more than one year | 29 | €39,000 | €0 | -€39,000 | -100% |
| Other amounts receivable | 291 | €39,000 | €0 | -€39,000 | -100% |
| Amounts receivable within one year | 40/41 | €10,491 | €9,759 | -€732 | -7.0% |
| Trade receivables | 40 | €7,652 | €8,655 | +€1,003 | +13.1% |
| Other amounts receivable | 41 | €2,839 | €1,104 | -€1,736 | -61.1% |
| Cash at bank and in hand | 54/58 | €21,888 | €23,815 | +€1,926 | +8.8% |
| Deferred charges and accrued income | 490/1 | €380 | €1,387 | +€1,008 | +265% |
| Total equity and liabilities | 10/49 | €73,199 | €35,646 | -€37,553 | -51.3% |
| Equity | 10/15 | €22,664 | €3,000 | -€19,664 | -86.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,664 | €0 | -€19,664 | -100% |
| Distributable reserves | 133 | €19,664 | €0 | -€19,664 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €50,535 | €32,646 | -€17,889 | -35.4% |
| Amounts payable within one year | 42/48 | €50,535 | €32,646 | -€17,889 | -35.4% |
| Trade debts | 44 | €53 | €1,092 | +€1,039 | +1,960% |
| Suppliers | 440/4 | €53 | €1,092 | +€1,039 | +1,960% |
| Taxes, remuneration and social security | 45 | €3,108 | €2,950 | -€159 | -5.1% |
| Taxes | 450/3 | - | €2,950 | +€2,950 | |
| Remuneration and social security | 454/9 | €3,108 | €0 | -€3,108 | -100% |
| Other amounts payable | 47/48 | €47,374 | €28,605 | -€18,769 | -39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €755 | +€290 | +62.3% |
| Other operating charges | 640/8 | €1,147 | €520 | -€627 | -54.7% |
| Gross operating margin | 9900 | €17,673 | €17,827 | +€154 | +0.9% |
| Operating profit (loss) | 9901 | €16,061 | €16,552 | +€491 | +3.1% |
| Financial income | 75/76B | €53 | €0 | -€52 | -99.1% |
| Recurring financial income | 75 | €53 | €0 | -€52 | -99.1% |
| Non-recurring financial income | 76B | €53 | €0 | -€53 | -100% |
| Financial charges | 65/66B | €55 | €45 | -€10 | -18.4% |
| Recurring financial charges | 65 | €55 | €45 | -€10 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €16,059 | €16,508 | +€449 | +2.8% |
| Income taxes | 67/77 | €4,243 | €3,896 | -€347 | -8.2% |
| Profit (loss) for the period | 9904 | €11,816 | €12,612 | +€796 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,816 | €12,612 | +€796 | +6.7% |
Next steps
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.