BUCCA: 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.
BUCCA
Largest movements
- Current investments +€57,990
up €57,990 (+579.9%), from €10,000 to €67,990
- Deferred charges and accrued income +€32,830
up €32,830 (+1616.5%), from €2,031 to €34,861
- Cash +€31,146
up €31,146 (+32.6%), from €95,616 to €126,763
mainly Net result for the year (+€112,351) and Tax, wage and social debts (+€8,752)
- Receivables within one year -€4,606
down €4,606 (-16.8%), from €27,357 to €22,751
- Reserves +€112,351
up €112,351 (+97.3%), from €115,509 to €227,860
- Tax, wage and social debts +€8,752
up €8,752 (+142.0%), from €6,165 to €14,917
- Trade debts -€4,992
down €4,992 (-61.6%), from €8,104 to €3,112
- Gross operating margin -€8,820
down €8,820 (-5.0%), from €176,778 to €167,958
- Taxes -€4,514
down €4,514 (-8.4%), from €53,998 to €49,485
- Financial charges +€1,957
up €1,957 (+252.7%), from €774 to €2,732
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 | €157,023 | €274,222 | +€117,199 | +74.6% |
| Fixed assets | 21/28 | €22,019 | €21,857 | -€161 | -0.7% |
| Tangible fixed assets | 22/27 | €22,019 | €21,857 | -€161 | -0.7% |
| Land and buildings | 22 | €8,882 | €7,915 | -€966 | -10.9% |
| Plant, machinery and equipment | 23 | - | €2,085 | +€2,085 | |
| Furniture and vehicles | 24 | €13,137 | €11,857 | -€1,280 | -9.7% |
| Current assets | 29/58 | €135,004 | €252,365 | +€117,361 | +86.9% |
| Amounts receivable within one year | 40/41 | €27,357 | €22,751 | -€4,606 | -16.8% |
| Other amounts receivable | 41 | €27,357 | €22,751 | -€4,606 | -16.8% |
| Current investments | 50/53 | €10,000 | €67,990 | +€57,990 | +579.9% |
| Cash at bank and in hand | 54/58 | €95,616 | €126,763 | +€31,146 | +32.6% |
| Deferred charges and accrued income | 490/1 | €2,031 | €34,861 | +€32,830 | +1616.5% |
| Total equity and liabilities | 10/49 | €157,023 | €274,222 | +€117,199 | +74.6% |
| Equity | 10/15 | €120,509 | €232,860 | +€112,351 | +93.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €115,509 | €227,860 | +€112,351 | +97.3% |
| Distributable reserves | 133 | €115,509 | €227,860 | +€112,351 | +97.3% |
| Amounts payable | 17/49 | €36,514 | €41,362 | +€4,848 | +13.3% |
| Amounts payable within one year | 42/48 | €36,514 | €41,362 | +€4,848 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €22,245 | €23,333 | +€1,088 | +4.9% |
| Trade debts | 44 | €8,104 | €3,112 | -€4,992 | -61.6% |
| Suppliers | 440/4 | €8,104 | €3,112 | -€4,992 | -61.6% |
| Taxes, remuneration and social security | 45 | €6,165 | €14,917 | +€8,752 | +142.0% |
| Taxes | 450/3 | €6,165 | €14,917 | +€8,752 | +142.0% |
| Non-recurring operating income | 76A | €211 | - | -€211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,024 | €3,897 | -€127 | -3.1% |
| Other operating charges | 640/8 | €2,488 | €784 | -€1,704 | -68.5% |
| Gross operating margin | 9900 | €176,778 | €167,958 | -€8,820 | -5.0% |
| Operating profit (loss) | 9901 | €170,266 | €163,277 | -€6,989 | -4.1% |
| Financial income | 75/76B | €15 | €1,290 | +€1,275 | +8443.8% |
| Recurring financial income | 75 | €15 | €1,290 | +€1,275 | +8443.8% |
| Financial charges | 65/66B | €774 | €2,732 | +€1,957 | +252.7% |
| Recurring financial charges | 65 | €774 | €2,732 | +€1,957 | +252.7% |
| Profit (loss) for the period before taxes | 9903 | €169,507 | €161,836 | -€7,671 | -4.5% |
| Income taxes | 67/77 | €53,998 | €49,485 | -€4,514 | -8.4% |
| Profit (loss) for the period | 9904 | €115,509 | €112,351 | -€3,158 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €115,509 | €112,351 | -€3,158 | -2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.