Les butineuses: 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.
Les butineuses
Largest movements
- Cash +€8,049
up €8,049 (+29.5%), from €27,272 to €35,320
mainly Net result for the year (+€8,375) and Other debts (+€3,649)
- Tangible fixed assets -€2,583
down €2,583 (-35.3%), from €7,316 to €4,733
of which Plant, machinery and equipment: -€2,077
- Receivables within one year -€1,366
down €1,366 (-43.4%), from €3,147 to €1,781
of which Other amounts receivable: -€1,115
- Tax, wage and social debts -€7,788
down €7,788 (-92.9%), from €8,384 to €596
of which Remuneration and social security: -€8,000
- Profit (loss) carried forward +€4,275
up €4,275, from -€4,165 to €110
- Reserves +€4,100
up €4,100 (+20.2%), from €20,300 to €24,400
of which Distributable reserves: +€4,100
- Other debts +€3,649
up €3,649 (+8.2%), from €44,567 to €48,216
- Gross operating margin +€14,444
up €14,444 (+2,753%), from €525 to €14,969
- Taxes +€2,068
up €2,068, from €0 to €2,068
- Depreciation -€1,654
down €1,654 (-39.0%), from €4,237 to €2,583
- Financial charges +€690
up €690 (+400%), from €173 to €863
- Write-downs +€414
new in 2025: €414
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 | €73,264 | €77,696 | +€4,432 | +6.0% |
| Fixed assets | 21/28 | €7,316 | €4,733 | -€2,583 | -35.3% |
| Tangible fixed assets | 22/27 | €7,316 | €4,733 | -€2,583 | -35.3% |
| Land and buildings | 22 | €1,358 | €1,031 | -€327 | -24.1% |
| Plant, machinery and equipment | 23 | €5,557 | €3,480 | -€2,077 | -37.4% |
| Furniture and vehicles | 24 | €402 | €222 | -€180 | -44.8% |
| Current assets | 29/58 | €65,948 | €72,963 | +€7,015 | +10.6% |
| Stocks and contracts in progress | 3 | €32,252 | €32,248 | -€4 | 0.0% |
| Stocks | 30/36 | €32,252 | €32,248 | -€4 | 0.0% |
| Amounts receivable within one year | 40/41 | €3,147 | €1,781 | -€1,366 | -43.4% |
| Trade receivables | 40 | €1,093 | €842 | -€251 | -23.0% |
| Other amounts receivable | 41 | €2,054 | €939 | -€1,115 | -54.3% |
| Cash at bank and in hand | 54/58 | €27,272 | €35,320 | +€8,049 | +29.5% |
| Deferred charges and accrued income | 490/1 | €3,277 | €3,614 | +€337 | +10.3% |
| Total equity and liabilities | 10/49 | €73,264 | €77,696 | +€4,432 | +6.0% |
| Equity | 10/15 | €20,135 | €28,510 | +€8,375 | +41.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,300 | €24,400 | +€4,100 | +20.2% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €19,900 | €24,000 | +€4,100 | +20.6% |
| Profit (loss) carried forward | 14 | -€4,165 | €110 | +€4,275 | |
| Amounts payable | 17/49 | €53,129 | €49,186 | -€3,943 | -7.4% |
| Amounts payable within one year | 42/48 | €53,129 | €49,063 | -€4,066 | -7.7% |
| Trade debts | 44 | €178 | €250 | +€72 | +40.6% |
| Suppliers | 440/4 | €178 | €250 | +€72 | +40.6% |
| Taxes, remuneration and social security | 45 | €8,384 | €596 | -€7,788 | -92.9% |
| Taxes | 450/3 | €384 | €596 | +€212 | +55.3% |
| Remuneration and social security | 454/9 | €8,000 | - | -€8,000 | |
| Other amounts payable | 47/48 | €44,567 | €48,216 | +€3,649 | +8.2% |
| Accrued charges and deferred income | 492/3 | - | €123 | +€123 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,237 | €2,583 | -€1,654 | -39.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €414 | +€414 | |
| Other operating charges | 640/8 | €693 | €665 | -€28 | -4.1% |
| Gross operating margin | 9900 | €525 | €14,969 | +€14,444 | +2,753% |
| Operating profit (loss) | 9901 | -€4,406 | €11,306 | +€15,712 | |
| Financial charges | 65/66B | €173 | €863 | +€690 | +400% |
| Recurring financial charges | 65 | €173 | €863 | +€690 | +400% |
| Profit (loss) for the period before taxes | 9903 | -€4,579 | €10,443 | +€15,022 | |
| Income taxes | 67/77 | €0 | €2,068 | +€2,068 | |
| Profit (loss) for the period | 9904 | -€4,579 | €8,375 | +€12,954 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,579 | €8,375 | +€12,954 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.