MELISSA BUYLE: 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.
MELISSA BUYLE
Largest movements
- Tangible fixed assets -€10,439
down €10,439 (-11.8%), from €88,486 to €78,047
of which Furniture and vehicles: -€23,251
- Cash +€8,331
up €8,331 (+14.4%), from €58,040 to €66,371
mainly Depreciation (+€16,626) and Net result for the year (+€12,909)
- Debts after one year -€12,501
down €12,501 (-38.0%), from €32,901 to €20,400
- Reserves +€9,809
up €9,809 (+13.6%), from €72,058 to €81,867
- Current portion of long-term debt -€1,967
down €1,967 (-13.6%), from €14,469 to €12,501
- Other operating charges -€3,007
down €3,007 (-68.6%), from €4,382 to €1,375
- Taxes +€2,836
up €2,836 (+50.9%), from €5,571 to €8,406
- Gross operating margin +€1,428
up €1,428 (+3.6%), from €39,752 to €41,181
- Financial charges -€622
down €622 (-25.0%), from €2,486 to €1,864
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 | €146,526 | €144,431 | -€2,094 | -1.4% |
| Fixed assets | 21/28 | €88,486 | €78,047 | -€10,439 | -11.8% |
| Tangible fixed assets | 22/27 | €88,486 | €78,047 | -€10,439 | -11.8% |
| Land and buildings | 22 | €46,215 | €43,461 | -€2,754 | -6.0% |
| Plant, machinery and equipment | 23 | €2,110 | €17,676 | +€15,566 | +738% |
| Furniture and vehicles | 24 | €40,161 | €16,910 | -€23,251 | -57.9% |
| Current assets | 29/58 | €58,040 | €66,384 | +€8,345 | +14.4% |
| Amounts receivable within one year | 40/41 | €0 | €13 | +€13 | |
| Other amounts receivable | 41 | €0 | €13 | +€13 | |
| Cash at bank and in hand | 54/58 | €58,040 | €66,371 | +€8,331 | +14.4% |
| Total equity and liabilities | 10/49 | €146,526 | €144,431 | -€2,094 | -1.4% |
| Equity | 10/15 | €92,468 | €102,277 | +€9,809 | +10.6% |
| Contributions | 10/11 | €20,410 | €20,410 | = | 0.0% |
| Reserves | 13 | €72,058 | €81,867 | +€9,809 | +13.6% |
| Distributable reserves | 133 | €72,058 | €81,867 | +€9,809 | +13.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €54,057 | €42,154 | -€11,903 | -22.0% |
| Amounts payable after more than one year | 17 | €32,901 | €20,400 | -€12,501 | -38.0% |
| Financial debts | 170/4 | €32,901 | €20,400 | -€12,501 | -38.0% |
| Amounts payable within one year | 42/48 | €21,156 | €21,755 | +€598 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €14,469 | €12,501 | -€1,967 | -13.6% |
| Trade debts | 44 | €858 | €1,386 | +€528 | +61.5% |
| Suppliers | 440/4 | €858 | €1,386 | +€528 | +61.5% |
| Taxes, remuneration and social security | 45 | €2,927 | €4,211 | +€1,283 | +43.8% |
| Taxes | 450/3 | €2,927 | €4,211 | +€1,283 | +43.8% |
| Other amounts payable | 47/48 | €2,902 | €3,657 | +€754 | +26.0% |
| Non-recurring operating income | 76A | €3,962 | - | -€3,962 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,473 | €16,626 | +€153 | +0.9% |
| Other operating charges | 640/8 | €4,382 | €1,375 | -€3,007 | -68.6% |
| Gross operating margin | 9900 | €39,752 | €41,181 | +€1,428 | +3.6% |
| Operating profit (loss) | 9901 | €18,897 | €23,179 | +€4,282 | +22.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,486 | €1,864 | -€622 | -25.0% |
| Recurring financial charges | 65 | €2,486 | €1,864 | -€622 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €16,412 | €21,315 | +€4,904 | +29.9% |
| Income taxes | 67/77 | €5,571 | €8,406 | +€2,836 | +50.9% |
| Profit (loss) for the period | 9904 | €10,841 | €12,909 | +€2,068 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,841 | €12,909 | +€2,068 | +19.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.