BOUKA BUILDING & CONSTRUCTION: 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.
BOUKA BUILDING & CONSTRUCTION
Largest movements
- Receivables within one year -€7,244
down €7,244 (-100%), from €7,244 to €0
of which Trade receivables: -€7,244
- Deferred charges and accrued income +€6,180
up €6,180 (+129%), from €4,797 to €10,977
- Receivables after one year +€2,029
up €2,029 (+1.1%), from €184,887 to €186,916
- Tax, wage and social debts -€8,391
down €8,391 (-20.4%), from €41,218 to €32,827
- Reserves +€7,808
up €7,808 (+5.1%), from €152,441 to €160,249
- Gross operating margin -€130,872
down €130,872 (-95.5%), from €137,003 to €6,131
- Taxes -€26,097
down €26,097 (-87.0%), from €30,000 to €3,902
- Financial income +€4,448
up €4,448 (+158%), from €2,810 to €7,258
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 | €197,749 | €197,897 | +€149 | +0.1% |
| Current assets | 29/58 | €197,749 | €197,897 | +€149 | +0.1% |
| Amounts receivable after more than one year | 29 | €184,887 | €186,916 | +€2,029 | +1.1% |
| Other amounts receivable | 291 | €184,887 | €186,916 | +€2,029 | +1.1% |
| Amounts receivable within one year | 40/41 | €7,244 | €0 | -€7,244 | -100% |
| Trade receivables | 40 | €7,244 | €0 | -€7,244 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €820 | €4 | -€816 | -99.5% |
| Deferred charges and accrued income | 490/1 | €4,797 | €10,977 | +€6,180 | +129% |
| Total equity and liabilities | 10/49 | €197,749 | €197,897 | +€149 | +0.1% |
| Equity | 10/15 | €155,441 | €163,249 | +€7,808 | +5.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €152,441 | €160,249 | +€7,808 | +5.1% |
| Distributable reserves | 133 | €152,441 | €160,249 | +€7,808 | +5.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,307 | €34,648 | -€7,659 | -18.1% |
| Amounts payable within one year | 42/48 | €42,307 | €34,648 | -€7,659 | -18.1% |
| Trade debts | 44 | €256 | €1,821 | +€1,565 | +610% |
| Suppliers | 440/4 | €256 | €1,821 | +€1,565 | +610% |
| Taxes, remuneration and social security | 45 | €41,218 | €32,827 | -€8,391 | -20.4% |
| Taxes | 450/3 | €41,218 | €32,827 | -€8,391 | -20.4% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Other operating charges | 640/8 | €664 | €1,609 | +€945 | +142% |
| Gross operating margin | 9900 | €137,003 | €6,131 | -€130,872 | -95.5% |
| Operating profit (loss) | 9901 | €136,339 | €4,522 | -€131,818 | -96.7% |
| Financial income | 75/76B | €2,810 | €7,258 | +€4,448 | +158% |
| Recurring financial income | 75 | €2,810 | €7,258 | +€4,448 | +158% |
| Financial charges | 65/66B | €88 | €69 | -€19 | -21.6% |
| Recurring financial charges | 65 | €88 | €69 | -€19 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €139,061 | €11,710 | -€127,350 | -91.6% |
| Income taxes | 67/77 | €30,000 | €3,902 | -€26,097 | -87.0% |
| Profit (loss) for the period | 9904 | €109,061 | €7,808 | -€101,253 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109,061 | €7,808 | -€101,253 | -92.8% |
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 28 October 2026 via checked.be.