BUCCAGROUP: 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.
BUCCAGROUP
Largest movements
- Stocks and contracts +€4,053
new in 2024: €4,053
- Tangible fixed assets -€3,185
down €3,185 (-48.4%), from €6,581 to €3,396
of which Plant, machinery and equipment: -€3,185
- Receivables within one year +€2,662
new in 2024: €2,662
- Cash +€1,375
new in 2024: €1,375
mainly Trade debts (+€7,556) and Depreciation (+€5,895)
- Trade debts +€7,556
new in 2024: €7,556
- Profit (loss) carried forward -€5,365
down €5,365 (-29.9%), from -€17,931 to -€23,296
- Tax, wage and social debts +€2,654
new in 2024: €2,654
- Depreciation +€5,895
new in 2024: €5,895
- Gross operating margin +€577
new in 2024: €577
- Financial charges +€48
new in 2024: €48
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,581 | €11,486 | +€4,905 | +74.5% |
| Fixed assets | 21/28 | €6,581 | €3,396 | -€3,185 | -48.4% |
| Tangible fixed assets | 22/27 | €6,581 | €3,396 | -€3,185 | -48.4% |
| Plant, machinery and equipment | 23 | €5,670 | €2,485 | -€3,185 | -56.2% |
| Other tangible fixed assets | 26 | €911 | €911 | = | 0.0% |
| Current assets | 29/58 | - | €8,090 | +€8,090 | |
| Stocks and contracts in progress | 3 | - | €4,053 | +€4,053 | |
| Stocks | 30/36 | - | €4,053 | +€4,053 | |
| Amounts receivable within one year | 40/41 | - | €2,662 | +€2,662 | |
| Trade receivables | 40 | - | €2,662 | +€2,662 | |
| Cash at bank and in hand | 54/58 | - | €1,375 | +€1,375 | |
| Total equity and liabilities | 10/49 | €6,581 | €11,486 | +€4,905 | +74.5% |
| Equity | 10/15 | €669 | -€4,696 | -€5,365 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€17,931 | -€23,296 | -€5,365 | -29.9% |
| Amounts payable | 17/49 | €5,912 | €16,182 | +€10,270 | +174% |
| Amounts payable within one year | 42/48 | €5,912 | €16,182 | +€10,270 | +174% |
| Trade debts | 44 | - | €7,556 | +€7,556 | |
| Suppliers | 440/4 | - | €7,556 | +€7,556 | |
| Taxes, remuneration and social security | 45 | - | €2,654 | +€2,654 | |
| Taxes | 450/3 | - | €2,654 | +€2,654 | |
| Other amounts payable | 47/48 | €5,912 | €5,972 | +€60 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,895 | +€5,895 | |
| Gross operating margin | 9900 | - | €577 | +€577 | |
| Operating profit (loss) | 9901 | - | -€5,318 | -€5,318 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €48 | +€48 | |
| Recurring financial charges | 65 | - | €48 | +€48 | |
| Profit (loss) for the period before taxes | 9903 | - | -€5,365 | -€5,365 | |
| Profit (loss) for the period | 9904 | - | -€5,365 | -€5,365 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€5,365 | -€5,365 |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.