Buccella: 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.
Buccella
Largest movements
- Receivables within one year +€194,588
up €194,588 (+492%), from €39,572 to €234,160
of which Other amounts receivable: +€179,308
- Tangible fixed assets +€28,476
new in 2025: €28,476
- Cash -€11,980
down €11,980 (-76.6%), from €15,649 to €3,669
mainly Other debts (-€327,734) and Receivables within one year (-€194,588)
- Deferred charges and accrued income +€9,369
up €9,369 (+2,261%), from €414 to €9,784
- Debts after one year +€375,339
up €375,339 (+732%), from €51,304 to €426,644
- Other debts -€327,734
no longer reported in 2025 (was €327,734)
- Reserves +€163,995
up €163,995 (+136%), from €120,469 to €284,464
- Current portion of long-term debt +€9,527
up €9,527 (+23.6%), from €40,339 to €49,866
- Financial income +€155,312
up €155,312 (+258,854,000%), from €0 to €155,312
- Gross operating margin -€25,451
down €25,451 (-45.2%), from €56,283 to €30,832
- Depreciation +€5,874
new in 2025: €5,874
- Taxes -€4,827
down €4,827 (-46.0%), from €10,485 to €5,659
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 | €580,636 | €801,281 | +€220,645 | +38.0% |
| Fixed assets | 21/28 | €525,000 | €553,668 | +€28,668 | +5.5% |
| Tangible fixed assets | 22/27 | - | €28,476 | +€28,476 | |
| Land and buildings | 22 | - | €28,476 | +€28,476 | |
| Financial fixed assets | 28 | €525,000 | €525,192 | +€192 | 0.0% |
| Current assets | 29/58 | €55,636 | €247,613 | +€191,977 | +345% |
| Amounts receivable within one year | 40/41 | €39,572 | €234,160 | +€194,588 | +492% |
| Trade receivables | 40 | €11,140 | €26,420 | +€15,280 | +137% |
| Other amounts receivable | 41 | €28,432 | €207,740 | +€179,308 | +631% |
| Cash at bank and in hand | 54/58 | €15,649 | €3,669 | -€11,980 | -76.6% |
| Deferred charges and accrued income | 490/1 | €414 | €9,784 | +€9,369 | +2,261% |
| Total equity and liabilities | 10/49 | €580,636 | €801,281 | +€220,645 | +38.0% |
| Equity | 10/15 | €127,969 | €291,964 | +€163,995 | +128% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €120,469 | €284,464 | +€163,995 | +136% |
| Distributable reserves | 133 | €120,469 | €284,464 | +€163,995 | +136% |
| Amounts payable | 17/49 | €452,667 | €509,317 | +€56,651 | +12.5% |
| Amounts payable after more than one year | 17 | €51,304 | €426,644 | +€375,339 | +732% |
| Financial debts | 170/4 | €51,304 | €426,644 | +€375,339 | +732% |
| Amounts payable within one year | 42/48 | €397,506 | €77,508 | -€319,998 | -80.5% |
| Current portion of amounts payable after more than one year | 42 | €40,339 | €49,866 | +€9,527 | +23.6% |
| Trade debts | 44 | €10,110 | €3,985 | -€6,125 | -60.6% |
| Suppliers | 440/4 | €10,110 | €3,985 | -€6,125 | -60.6% |
| Taxes, remuneration and social security | 45 | €19,322 | €23,656 | +€4,334 | +22.4% |
| Taxes | 450/3 | €14,132 | €13,105 | -€1,026 | -7.3% |
| Remuneration and social security | 454/9 | €5,191 | €10,551 | +€5,360 | +103% |
| Other amounts payable | 47/48 | €327,734 | - | -€327,734 | |
| Accrued charges and deferred income | 492/3 | €3,857 | €5,165 | +€1,309 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,874 | +€5,874 | |
| Other operating charges | 640/8 | €1,626 | €1,317 | -€309 | -19.0% |
| Gross operating margin | 9900 | €56,283 | €30,832 | -€25,451 | -45.2% |
| Operating profit (loss) | 9901 | €54,658 | €23,641 | -€31,017 | -56.7% |
| Financial income | 75/76B | €0 | €155,312 | +€155,312 | +258,854,000% |
| Recurring financial income | 75 | €0 | €155,312 | +€155,312 | +258,854,000% |
| Financial charges | 65/66B | €9,602 | €9,300 | -€302 | -3.1% |
| Recurring financial charges | 65 | €9,602 | €9,300 | -€302 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €45,056 | €169,654 | +€124,598 | +277% |
| Income taxes | 67/77 | €10,485 | €5,659 | -€4,827 | -46.0% |
| Profit (loss) for the period | 9904 | €34,570 | €163,995 | +€129,424 | +374% |
| Profit (loss) for the period to be appropriated | 9905 | €34,570 | €163,995 | +€129,424 | +374% |
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 19 October 2026 via checked.be.