Dr. Jesse Buysse: 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.
Dr. Jesse Buysse
Largest movements
- Cash +€57,233
up €57,233 (+61.5%), from €93,059 to €150,292
mainly Net result for the year (+€51,829) and Trade debts (+€4,800)
- Receivables within one year -€3,542
no longer reported in 2025 (was €3,542)
- Deferred charges and accrued income +€2,528
up €2,528 (+293%), from €861 to €3,389
- Profit (loss) carried forward +€51,829
up €51,829 (+77.5%), from €66,851 to €118,680
- Trade debts +€4,800
up €4,800 (+199%), from €2,407 to €7,207
- Tax, wage and social debts -€4,475
down €4,475 (-24.6%), from €18,208 to €13,733
- Other debts +€3,699
up €3,699 (+54.0%), from €6,856 to €10,555
- Gross operating margin -€8,659
down €8,659 (-11.3%), from €76,745 to €68,086
- Taxes -€1,847
down €1,847 (-11.9%), from €15,580 to €13,733
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 | €97,462 | €153,955 | +€56,493 | +58.0% |
| Fixed assets | 21/28 | - | €274 | +€274 | |
| Tangible fixed assets | 22/27 | - | €274 | +€274 | |
| Furniture and vehicles | 24 | - | €274 | +€274 | |
| Current assets | 29/58 | €97,462 | €153,680 | +€56,219 | +57.7% |
| Amounts receivable within one year | 40/41 | €3,542 | - | -€3,542 | |
| Trade receivables | 40 | €3,542 | - | -€3,542 | |
| Cash at bank and in hand | 54/58 | €93,059 | €150,292 | +€57,233 | +61.5% |
| Deferred charges and accrued income | 490/1 | €861 | €3,389 | +€2,528 | +293% |
| Total equity and liabilities | 10/49 | €97,462 | €153,955 | +€56,493 | +58.0% |
| Equity | 10/15 | €69,351 | €121,180 | +€51,829 | +74.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,851 | €118,680 | +€51,829 | +77.5% |
| Amounts payable | 17/49 | €28,111 | €32,775 | +€4,664 | +16.6% |
| Amounts payable within one year | 42/48 | €27,471 | €31,495 | +€4,024 | +14.6% |
| Trade debts | 44 | €2,407 | €7,207 | +€4,800 | +199% |
| Suppliers | 440/4 | €2,407 | €7,207 | +€4,800 | +199% |
| Taxes, remuneration and social security | 45 | €18,208 | €13,733 | -€4,475 | -24.6% |
| Taxes | 450/3 | €18,208 | €13,733 | -€4,475 | -24.6% |
| Other amounts payable | 47/48 | €6,856 | €10,555 | +€3,699 | +54.0% |
| Accrued charges and deferred income | 492/3 | €640 | €1,280 | +€640 | +100% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,658 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €106 | +€106 | |
| Other operating charges | 640/8 | €443 | €447 | +€4 | +1.0% |
| Gross operating margin | 9900 | €76,745 | €68,086 | -€8,659 | -11.3% |
| Operating profit (loss) | 9901 | €74,644 | €65,875 | -€8,769 | -11.7% |
| Financial income | 75/76B | €0 | €15 | +€15 | +150,600% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +150,600% |
| Financial charges | 65/66B | €216 | €328 | +€113 | +52.3% |
| Recurring financial charges | 65 | €216 | €328 | +€113 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | €74,429 | €65,562 | -€8,867 | -11.9% |
| Income taxes | 67/77 | €15,580 | €13,733 | -€1,847 | -11.9% |
| Profit (loss) for the period | 9904 | €58,849 | €51,829 | -€7,020 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,849 | €51,829 | -€7,020 | -11.9% |
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 25 October 2026 via checked.be.