BUCAMED: 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.
BUCAMED
Largest movements
- Tangible fixed assets -€19,924
down €19,924 (-3.2%), from €627,875 to €607,950
of which Land and buildings: -€16,627
- Debts after one year -€35,977
down €35,977 (-7.8%), from €460,241 to €424,264
- Reserves +€25,000
up €25,000 (+125.9%), from €19,860 to €44,860
of which Non-distributable reserves: +€25,000
- Tax, wage and social debts +€6,969
up €6,969 (+120.2%), from €5,800 to €12,769
- Gross operating margin +€11,311
up €11,311 (+15.8%), from €71,684 to €82,995
- Taxes +€6,895
up €6,895 (+128.4%), from €5,370 to €12,265
- Financial charges -€1,700
down €1,700 (-11.2%), from €15,170 to €13,470
- Depreciation -€1,271
down €1,271 (-4.4%), from €28,781 to €27,510
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 | €667,816 | €657,143 | -€10,673 | -1.6% |
| Fixed assets | 21/28 | €627,875 | €607,950 | -€19,924 | -3.2% |
| Tangible fixed assets | 22/27 | €627,875 | €607,950 | -€19,924 | -3.2% |
| Land and buildings | 22 | €613,033 | €596,407 | -€16,627 | -2.7% |
| Plant, machinery and equipment | 23 | €8,303 | €7,500 | -€803 | -9.7% |
| Furniture and vehicles | 24 | €6,539 | €4,044 | -€2,494 | -38.1% |
| Current assets | 29/58 | €39,941 | €49,193 | +€9,252 | +23.2% |
| Cash at bank and in hand | 54/58 | €35,586 | €41,645 | +€6,059 | +17.0% |
| Deferred charges and accrued income | 490/1 | €4,355 | €7,547 | +€3,192 | +73.3% |
| Total equity and liabilities | 10/49 | €667,816 | €657,143 | -€10,673 | -1.6% |
| Equity | 10/15 | €93,488 | €121,076 | +€27,588 | +29.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,860 | €44,860 | +€25,000 | +125.9% |
| Non-distributable reserves | 130/1 | €18,000 | €43,000 | +€25,000 | +138.9% |
| Reserves not available under the articles | 1311 | €18,000 | €43,000 | +€25,000 | +138.9% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,228 | €63,816 | +€2,588 | +4.2% |
| Amounts payable | 17/49 | €574,327 | €536,067 | -€38,261 | -6.7% |
| Amounts payable after more than one year | 17 | €460,241 | €424,264 | -€35,977 | -7.8% |
| Financial debts | 170/4 | €460,241 | €424,264 | -€35,977 | -7.8% |
| Amounts payable within one year | 42/48 | €114,086 | €111,492 | -€2,594 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €41,469 | €39,711 | -€1,758 | -4.2% |
| Trade debts | 44 | €6,667 | €163 | -€6,504 | -97.6% |
| Suppliers | 440/4 | €6,667 | €163 | -€6,504 | -97.6% |
| Taxes, remuneration and social security | 45 | €5,800 | €12,769 | +€6,969 | +120.2% |
| Taxes | 450/3 | €5,800 | €12,769 | +€6,969 | +120.2% |
| Other amounts payable | 47/48 | €60,150 | €58,849 | -€1,301 | -2.2% |
| Accrued charges and deferred income | 492/3 | - | €311 | +€311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,781 | €27,510 | -€1,271 | -4.4% |
| Other operating charges | 640/8 | €2,358 | €2,162 | -€196 | -8.3% |
| Gross operating margin | 9900 | €71,684 | €82,995 | +€11,311 | +15.8% |
| Operating profit (loss) | 9901 | €40,545 | €53,322 | +€12,777 | +31.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €15,170 | €13,470 | -€1,700 | -11.2% |
| Recurring financial charges | 65 | €15,170 | €13,470 | -€1,700 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €25,375 | €39,853 | +€14,477 | +57.1% |
| Income taxes | 67/77 | €5,370 | €12,265 | +€6,895 | +128.4% |
| Profit (loss) for the period | 9904 | €20,005 | €27,588 | +€7,582 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,005 | €27,588 | +€7,582 | +37.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.