Finance2Buzinezz: 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.
Finance2Buzinezz
Largest movements
- Current investments +€325,000
up €325,000 (+100.0%), from €325,000 to €650,000
- Receivables within one year -€234,192
down €234,192 (-76.7%), from €305,343 to €71,151
of which Trade receivables: -€231,692
- Receivables after one year +€200,000
new in 2025: €200,000
- Cash -€44,350
down €44,350 (-78.0%), from €56,887 to €12,537
mainly Current investments (-€325,000) and Receivables after one year (-€200,000)
- Reserves +€171,275
up €171,275 (+37.6%), from €455,448 to €626,723
- Tax, wage and social debts +€41,774
up €41,774 (+15.9%), from €263,265 to €305,040
of which Taxes: +€50,024
- Other debts +€17,863
up €17,863 (+242.0%), from €7,381 to €25,244
- Gross operating margin -€425,256
down €425,256 (-62.4%), from €681,300 to €256,044
- Taxes -€131,210
down €131,210 (-63.5%), from €206,762 to €75,552
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 | €746,095 | €978,606 | +€232,511 | +31.2% |
| Fixed assets | 21/28 | €48,919 | €43,690 | -€5,229 | -10.7% |
| Tangible fixed assets | 22/27 | €48,919 | €43,690 | -€5,229 | -10.7% |
| Land and buildings | 22 | €48,919 | - | -€48,919 | |
| Furniture and vehicles | 24 | - | €43,690 | +€43,690 | |
| Current assets | 29/58 | €697,176 | €934,915 | +€237,739 | +34.1% |
| Amounts receivable after more than one year | 29 | - | €200,000 | +€200,000 | |
| Other amounts receivable | 291 | - | €200,000 | +€200,000 | |
| Amounts receivable within one year | 40/41 | €305,343 | €71,151 | -€234,192 | -76.7% |
| Trade receivables | 40 | €302,843 | €71,151 | -€231,692 | -76.5% |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Current investments | 50/53 | €325,000 | €650,000 | +€325,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €56,887 | €12,537 | -€44,350 | -78.0% |
| Deferred charges and accrued income | 490/1 | €9,946 | €1,228 | -€8,718 | -87.7% |
| Total equity and liabilities | 10/49 | €746,095 | €978,606 | +€232,511 | +31.2% |
| Equity | 10/15 | €475,448 | €646,723 | +€171,275 | +36.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €455,448 | €626,723 | +€171,275 | +37.6% |
| Distributable reserves | 133 | €455,448 | €626,723 | +€171,275 | +37.6% |
| Amounts payable | 17/49 | €270,646 | €331,882 | +€61,236 | +22.6% |
| Amounts payable within one year | 42/48 | €270,646 | €331,882 | +€61,236 | +22.6% |
| Trade debts | 44 | - | €1,599 | +€1,599 | |
| Suppliers | 440/4 | - | €1,599 | +€1,599 | |
| Taxes, remuneration and social security | 45 | €263,265 | €305,040 | +€41,774 | +15.9% |
| Taxes | 450/3 | €249,565 | €299,590 | +€50,024 | +20.0% |
| Remuneration and social security | 454/9 | €13,700 | €5,450 | -€8,250 | -60.2% |
| Other amounts payable | 47/48 | €7,381 | €25,244 | +€17,863 | +242.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,950 | €16,495 | -€4,455 | -21.3% |
| Other operating charges | 640/8 | €5,645 | €1,964 | -€3,682 | -65.2% |
| Gross operating margin | 9900 | €681,300 | €256,044 | -€425,256 | -62.4% |
| Operating profit (loss) | 9901 | €654,705 | €237,585 | -€417,120 | -63.7% |
| Financial income | 75/76B | €7,770 | €9,468 | +€1,698 | +21.8% |
| Recurring financial income | 75 | €7,770 | €9,468 | +€1,698 | +21.8% |
| Financial charges | 65/66B | €265 | €226 | -€38 | -14.5% |
| Recurring financial charges | 65 | €265 | €226 | -€38 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €662,210 | €246,827 | -€415,384 | -62.7% |
| Income taxes | 67/77 | €206,762 | €75,552 | -€131,210 | -63.5% |
| Profit (loss) for the period | 9904 | €455,448 | €171,275 | -€284,174 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €455,448 | €171,275 | -€284,174 | -62.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.