BUAL COMPANY: 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.
BUAL COMPANY
Largest movements
- Receivables within one year -€1,920
down €1,920 (-15.2%), from €12,642 to €10,722
of which Trade receivables: -€3,452
- Cash -€232
no longer reported in 2024 (was €232)
mainly Net result for the year (-€1,151) and Tax, wage and social debts (-€805)
- Profit (loss) carried forward -€1,151
down €1,151 (-24.1%), from €4,767 to €3,616
- Tax, wage and social debts -€805
no longer reported in 2024 (was €805)
- Trade debts -€303
no longer reported in 2024 (was €303)
- Gross operating margin -€4,867
down €4,867, from €4,817 to -€50
- Taxes +€995
new in 2024: €995
- Financial charges +€56
up €56 (+112%), from €50 to €106
- Purchases and services +€50
new in 2024: €50
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,874 | €10,722 | -€2,152 | -16.7% |
| Current assets | 29/58 | €12,874 | €10,722 | -€2,152 | -16.7% |
| Amounts receivable within one year | 40/41 | €12,642 | €10,722 | -€1,920 | -15.2% |
| Trade receivables | 40 | €3,452 | - | -€3,452 | |
| Other amounts receivable | 41 | €9,190 | €10,722 | +€1,531 | +16.7% |
| Cash at bank and in hand | 54/58 | €232 | - | -€232 | |
| Total equity and liabilities | 10/49 | €12,874 | €10,722 | -€2,152 | -16.7% |
| Equity | 10/15 | €11,767 | €10,616 | -€1,151 | -9.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,767 | €3,616 | -€1,151 | -24.1% |
| Amounts payable | 17/49 | €1,107 | €105 | -€1,002 | -90.5% |
| Amounts payable within one year | 42/48 | €1,107 | €105 | -€1,002 | -90.5% |
| Financial debts | 43 | - | €105 | +€105 | |
| Credit institutions | 430/8 | - | €105 | +€105 | |
| Trade debts | 44 | €303 | - | -€303 | |
| Suppliers | 440/4 | €303 | - | -€303 | |
| Taxes, remuneration and social security | 45 | €805 | - | -€805 | |
| Taxes | 450/3 | €805 | - | -€805 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €4,817 | -€50 | -€4,867 | |
| Operating profit (loss) | 9901 | €4,817 | -€50 | -€4,867 | |
| Financial charges | 65/66B | €50 | €106 | +€56 | +112% |
| Recurring financial charges | 65 | €50 | €106 | +€56 | +112% |
| Profit (loss) for the period before taxes | 9903 | €4,767 | -€156 | -€4,923 | |
| Income taxes | 67/77 | - | €995 | +€995 | |
| Profit (loss) for the period | 9904 | €4,767 | -€1,151 | -€5,918 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,767 | -€1,151 | -€5,918 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.