BUCA: 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.
BUCA
Largest movements
- Current investments +€37,890
up €37,890 (+44.4%), from €85,258 to €123,148
- Cash +€14,415
up €14,415 (+52.5%), from €27,434 to €41,849
mainly Net result for the year (+€66,975) and Depreciation (+€8,352)
- Tangible fixed assets -€4,029
down €4,029 (-16.8%), from €23,962 to €19,933
of which Leasing and similar rights: -€5,320
- Receivables within one year +€3,769
up €3,769 (+31.0%), from €12,155 to €15,924
of which Trade receivables: +€8,059
- Reserves +€67,000
up €67,000 (+68.4%), from €98,000 to €165,000
- Debts after one year -€6,530
no longer reported in 2025 (was €6,530)
- Tax, wage and social debts -€4,571
down €4,571 (-16.1%), from €28,437 to €23,866
of which Taxes: -€4,299
- Other debts -€2,151
down €2,151 (-23.6%), from €9,133 to €6,982
- Gross operating margin -€10,883
down €10,883 (-11.0%), from €98,528 to €87,645
- Financial income +€6,572
up €6,572 (+2,446%), from €269 to €6,841
- Taxes -€1,578
down €1,578 (-8.6%), from €18,262 to €16,684
- Depreciation +€1,026
up €1,026 (+14.0%), from €7,326 to €8,352
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 | €153,362 | €205,749 | +€52,387 | +34.2% |
| Fixed assets | 21/28 | €23,962 | €19,933 | -€4,029 | -16.8% |
| Tangible fixed assets | 22/27 | €23,962 | €19,933 | -€4,029 | -16.8% |
| Plant, machinery and equipment | 23 | €1,874 | €1,364 | -€511 | -27.2% |
| Furniture and vehicles | 24 | €5,761 | €7,055 | +€1,294 | +22.5% |
| Leasing and similar rights | 25 | €15,813 | €10,494 | -€5,320 | -33.6% |
| Other tangible fixed assets | 26 | €513 | €1,021 | +€508 | +99.0% |
| Current assets | 29/58 | €129,401 | €185,817 | +€56,416 | +43.6% |
| Amounts receivable within one year | 40/41 | €12,155 | €15,924 | +€3,769 | +31.0% |
| Trade receivables | 40 | €7,865 | €15,924 | +€8,059 | +102% |
| Other amounts receivable | 41 | €4,290 | - | -€4,290 | |
| Current investments | 50/53 | €85,258 | €123,148 | +€37,890 | +44.4% |
| Cash at bank and in hand | 54/58 | €27,434 | €41,849 | +€14,415 | +52.5% |
| Deferred charges and accrued income | 490/1 | €4,554 | €4,897 | +€343 | +7.5% |
| Total equity and liabilities | 10/49 | €153,362 | €205,749 | +€52,387 | +34.2% |
| Equity | 10/15 | €101,262 | €168,237 | +€66,975 | +66.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €98,000 | €165,000 | +€67,000 | +68.4% |
| Distributable reserves | 133 | €98,000 | €165,000 | +€67,000 | +68.4% |
| Profit (loss) carried forward | 14 | €262 | €237 | -€25 | -9.6% |
| Amounts payable | 17/49 | €52,101 | €37,513 | -€14,588 | -28.0% |
| Amounts payable after more than one year | 17 | €6,530 | - | -€6,530 | |
| Financial debts | 170/4 | €6,530 | - | -€6,530 | |
| Amounts payable within one year | 42/48 | €45,542 | €37,513 | -€8,029 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €6,820 | €6,530 | -€290 | -4.2% |
| Trade debts | 44 | €1,152 | €135 | -€1,017 | -88.3% |
| Suppliers | 440/4 | €1,152 | €135 | -€1,017 | -88.3% |
| Taxes, remuneration and social security | 45 | €28,437 | €23,866 | -€4,571 | -16.1% |
| Taxes | 450/3 | €26,577 | €22,278 | -€4,299 | -16.2% |
| Remuneration and social security | 454/9 | €1,860 | €1,588 | -€272 | -14.6% |
| Other amounts payable | 47/48 | €9,133 | €6,982 | -€2,151 | -23.6% |
| Accrued charges and deferred income | 492/3 | €29 | - | -€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,326 | €8,352 | +€1,026 | +14.0% |
| Other operating charges | 640/8 | €979 | €1,418 | +€439 | +44.8% |
| Gross operating margin | 9900 | €98,528 | €87,645 | -€10,883 | -11.0% |
| Operating profit (loss) | 9901 | €90,224 | €77,875 | -€12,349 | -13.7% |
| Financial income | 75/76B | €269 | €6,841 | +€6,572 | +2,446% |
| Recurring financial income | 75 | €269 | €6,841 | +€6,572 | +2,446% |
| Financial charges | 65/66B | €1,667 | €1,058 | -€609 | -36.6% |
| Recurring financial charges | 65 | €1,667 | €1,058 | -€609 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €88,825 | €83,658 | -€5,167 | -5.8% |
| Income taxes | 67/77 | €18,262 | €16,684 | -€1,578 | -8.6% |
| Profit (loss) for the period | 9904 | €70,564 | €66,975 | -€3,589 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,564 | €66,975 | -€3,589 | -5.1% |
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 15 October 2026 via checked.be.