BUCATTI: 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.
BUCATTI
Largest movements
- Cash -€85,709
down €85,709 (-58.6%), from €146,194 to €60,486
mainly Receivables within one year (-€52,154) and Deferred charges and accrued income (-€21,629)
- Receivables within one year +€52,154
up €52,154 (+137%), from €37,954 to €90,108
of which Trade receivables: +€52,679
- Deferred charges and accrued income +€21,629
up €21,629 (+12,464%), from €174 to €21,803
- Other debts -€13,950
down €13,950 (-33.8%), from €41,236 to €27,286
- Accrued charges and deferred income +€8,759
new in 2025: €8,759
- Trade debts -€8,307
down €8,307 (-82.4%), from €10,077 to €1,770
- Reserves +€5,000
up €5,000 (+10.0%), from €50,000 to €55,000
- Tax, wage and social debts -€4,500
down €4,500 (-47.4%), from €9,500 to €5,000
of which Taxes: -€4,500
- Gross operating margin -€13,084
down €13,084 (-30.6%), from €42,738 to €29,654
- Depreciation -€5,226
down €5,226 (-46.1%), from €11,343 to €6,117
- Taxes -€5,172
down €5,172 (-44.4%), from €11,649 to €6,477
- Other operating charges +€2,422
up €2,422 (+197%), from €1,227 to €3,648
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 | €191,277 | €178,416 | -€12,861 | -6.7% |
| Fixed assets | 21/28 | €6,955 | €6,019 | -€936 | -13.5% |
| Tangible fixed assets | 22/27 | €6,955 | €6,019 | -€936 | -13.5% |
| Furniture and vehicles | 24 | €6,955 | €6,019 | -€936 | -13.5% |
| Current assets | 29/58 | €184,322 | €172,397 | -€11,926 | -6.5% |
| Amounts receivable within one year | 40/41 | €37,954 | €90,108 | +€52,154 | +137% |
| Trade receivables | 40 | €33,739 | €86,418 | +€52,679 | +156% |
| Other amounts receivable | 41 | €4,215 | €3,690 | -€525 | -12.5% |
| Cash at bank and in hand | 54/58 | €146,194 | €60,486 | -€85,709 | -58.6% |
| Deferred charges and accrued income | 490/1 | €174 | €21,803 | +€21,629 | +12,464% |
| Total equity and liabilities | 10/49 | €191,277 | €178,416 | -€12,861 | -6.7% |
| Equity | 10/15 | €130,464 | €135,601 | +€5,137 | +3.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €55,000 | +€5,000 | +10.0% |
| Distributable reserves | 133 | €50,000 | €55,000 | +€5,000 | +10.0% |
| Profit (loss) carried forward | 14 | €77,464 | €77,601 | +€137 | +0.2% |
| Amounts payable | 17/49 | €60,813 | €42,815 | -€17,998 | -29.6% |
| Amounts payable within one year | 42/48 | €60,813 | €34,056 | -€26,757 | -44.0% |
| Trade debts | 44 | €10,077 | €1,770 | -€8,307 | -82.4% |
| Suppliers | 440/4 | €10,077 | €1,770 | -€8,307 | -82.4% |
| Taxes, remuneration and social security | 45 | €9,500 | €5,000 | -€4,500 | -47.4% |
| Taxes | 450/3 | €5,500 | €1,000 | -€4,500 | -81.8% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €41,236 | €27,286 | -€13,950 | -33.8% |
| Accrued charges and deferred income | 492/3 | - | €8,759 | +€8,759 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,343 | €6,117 | -€5,226 | -46.1% |
| Other operating charges | 640/8 | €1,227 | €3,648 | +€2,422 | +197% |
| Gross operating margin | 9900 | €42,738 | €29,654 | -€13,084 | -30.6% |
| Operating profit (loss) | 9901 | €30,168 | €19,889 | -€10,280 | -34.1% |
| Financial income | 75/76B | €2 | €0 | -€2 | -96.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -96.5% |
| Financial charges | 65/66B | €167 | €275 | +€108 | +64.5% |
| Recurring financial charges | 65 | €167 | €275 | +€108 | +64.5% |
| Profit (loss) for the period before taxes | 9903 | €30,003 | €19,614 | -€10,389 | -34.6% |
| Income taxes | 67/77 | €11,649 | €6,477 | -€5,172 | -44.4% |
| Profit (loss) for the period | 9904 | €18,354 | €13,137 | -€5,217 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,354 | €13,137 | -€5,217 | -28.4% |
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 20 October 2026 via checked.be.