BUBE: 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.
BUBE
Largest movements
- Cash +€487,809
up €487,809 (+2269.3%), from €21,496 to €509,305
mainly Current investments (+€480,000) and Net result for the year (+€12,242)
- Current investments -€480,000
down €480,000 (-100.0%), from €480,000 to €0
- Profit (loss) carried forward +€12,242
up €12,242 (+4.3%), from -€283,508 to -€271,266
- Financial income +€8,724
up €8,724 (+70.6%), from €12,352 to €21,076
- Taxes +€1,964
up €1,964 (+133.9%), from €1,467 to €3,431
- Gross operating margin +€1,346
up €1,346 (+24.7%), from -€5,453 to -€4,107
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 | €1,185,016 | €1,197,014 | +€11,998 | +1.0% |
| Fixed assets | 21/28 | €674,850 | €674,850 | = | 0.0% |
| Financial fixed assets | 28 | €674,850 | €674,850 | = | 0.0% |
| Current assets | 29/58 | €510,166 | €522,164 | +€11,998 | +2.4% |
| Amounts receivable within one year | 40/41 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | - | €1,500 | +€1,500 | |
| Current investments | 50/53 | €480,000 | €0 | -€480,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €21,496 | €509,305 | +€487,809 | +2269.3% |
| Deferred charges and accrued income | 490/1 | €8,670 | €11,359 | +€2,689 | +31.0% |
| Total equity and liabilities | 10/49 | €1,185,016 | €1,197,014 | +€11,998 | +1.0% |
| Equity | 10/15 | €1,179,933 | €1,192,175 | +€12,242 | +1.0% |
| Contributions | 10/11 | €1,259,946 | €1,259,946 | = | 0.0% |
| Reserves | 13 | €203,495 | €203,495 | = | 0.0% |
| Distributable reserves | 133 | €203,495 | €203,495 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€283,508 | -€271,266 | +€12,242 | +4.3% |
| Amounts payable | 17/49 | €5,083 | €4,839 | -€244 | -4.8% |
| Amounts payable within one year | 42/48 | €5,083 | €4,839 | -€244 | -4.8% |
| Trade debts | 44 | €2,811 | €2,567 | -€244 | -8.7% |
| Suppliers | 440/4 | €2,811 | €2,567 | -€244 | -8.7% |
| Other amounts payable | 47/48 | €2,273 | €2,273 | = | 0.0% |
| Other operating charges | 640/8 | €1,175 | €1,194 | +€18 | +1.6% |
| Non-recurring operating charges | 66A | €494,095 | - | -€494,095 | |
| Gross operating margin | 9900 | -€5,453 | -€4,107 | +€1,346 | +24.7% |
| Operating profit (loss) | 9901 | -€500,723 | -€5,300 | +€495,423 | +98.9% |
| Financial income | 75/76B | €12,352 | €21,076 | +€8,724 | +70.6% |
| Recurring financial income | 75 | €12,352 | €21,076 | +€8,724 | +70.6% |
| Financial charges | 65/66B | €153 | €102 | -€51 | -33.3% |
| Recurring financial charges | 65 | €153 | €102 | -€51 | -33.3% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€488,524 | €15,673 | +€504,198 | |
| Income taxes | 67/77 | €1,467 | €3,431 | +€1,964 | +133.9% |
| Profit (loss) for the period | 9904 | -€489,991 | €12,242 | +€502,233 | |
| Profit (loss) for the period to be appropriated | 9905 | -€489,991 | €12,242 | +€502,233 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.