HET BUFFET: 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.
HET BUFFET
Largest movements
- Cash -€10,045
down €10,045 (-47.2%), from €21,291 to €11,246
mainly Net result for the year (-€11,862) and Investment in fixed assets (net) (-€2,280)
- Stocks and contracts +€1,833
up €1,833 (+62.5%), from €2,933 to €4,766
- Tangible fixed assets +€647
up €647 (+46.2%), from €1,401 to €2,048
of which Plant, machinery and equipment: +€1,371
- Profit (loss) carried forward -€11,862
down €11,862 (-96.2%), from -€12,331 to -€24,193
- Tax, wage and social debts +€5,095
up €5,095 (+175.3%), from €2,906 to €8,001
of which Taxes: +€3,265
- Trade debts -€664
down €664 (-37.4%), from €1,775 to €1,111
- Other debts -€337
down €337 (-2.7%), from €12,436 to €12,099
- Gross operating margin -€60,751
down €60,751 (-81.1%), from €74,894 to €14,143
- Staff costs -€24,338
down €24,338 (-57.9%), from €42,005 to €17,667
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 | €29,586 | €21,818 | -€7,768 | -26.3% |
| Fixed assets | 21/28 | €4,960 | €5,607 | +€647 | +13.0% |
| Tangible fixed assets | 22/27 | €1,401 | €2,048 | +€647 | +46.2% |
| Plant, machinery and equipment | 23 | €677 | €2,048 | +€1,371 | +202.5% |
| Furniture and vehicles | 24 | €724 | - | -€724 | |
| Financial fixed assets | 28 | €3,559 | €3,559 | = | 0.0% |
| Current assets | 29/58 | €24,626 | €16,211 | -€8,415 | -34.2% |
| Stocks and contracts in progress | 3 | €2,933 | €4,766 | +€1,833 | +62.5% |
| Stocks | 30/36 | €2,933 | €4,766 | +€1,833 | +62.5% |
| Amounts receivable within one year | 40/41 | €402 | €199 | -€203 | -50.5% |
| Other amounts receivable | 41 | €402 | €199 | -€203 | -50.5% |
| Cash at bank and in hand | 54/58 | €21,291 | €11,246 | -€10,045 | -47.2% |
| Total equity and liabilities | 10/49 | €29,586 | €21,818 | -€7,768 | -26.3% |
| Equity | 10/15 | €12,469 | €607 | -€11,862 | -95.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,331 | -€24,193 | -€11,862 | -96.2% |
| Amounts payable | 17/49 | €17,117 | €21,211 | +€4,094 | +23.9% |
| Amounts payable within one year | 42/48 | €17,117 | €21,211 | +€4,094 | +23.9% |
| Trade debts | 44 | €1,775 | €1,111 | -€664 | -37.4% |
| Suppliers | 440/4 | €1,775 | €1,111 | -€664 | -37.4% |
| Taxes, remuneration and social security | 45 | €2,906 | €8,001 | +€5,095 | +175.3% |
| Taxes | 450/3 | €2,215 | €5,480 | +€3,265 | +147.4% |
| Remuneration and social security | 454/9 | €691 | €2,521 | +€1,830 | +264.8% |
| Other amounts payable | 47/48 | €12,436 | €12,099 | -€337 | -2.7% |
| Remuneration, social security and pensions | 62 | €42,005 | €17,667 | -€24,338 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,202 | €1,633 | -€569 | -25.8% |
| Other operating charges | 640/8 | €5,159 | €5,453 | +€294 | +5.7% |
| Gross operating margin | 9900 | €74,894 | €14,143 | -€60,751 | -81.1% |
| Operating profit (loss) | 9901 | €25,528 | -€10,610 | -€36,138 | |
| Financial charges | 65/66B | €880 | €1,031 | +€151 | +17.2% |
| Recurring financial charges | 65 | €880 | €1,031 | +€151 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €24,648 | -€11,641 | -€36,289 | |
| Income taxes | 67/77 | €188 | €221 | +€33 | +17.6% |
| Profit (loss) for the period | 9904 | €24,460 | -€11,862 | -€36,322 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,460 | -€11,862 | -€36,322 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.