BUCH CONSTRUCT: 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.
BUCH CONSTRUCT
Largest movements
- Receivables within one year +€27,858
up €27,858 (+233%), from €11,979 to €39,837
of which Trade receivables: +€28,644
- Stocks and contracts -€2,654
down €2,654 (-29.5%), from €9,003 to €6,349
- Cash +€1,576
up €1,576 (+28.0%), from €5,626 to €7,202
mainly Net result for the year (+€14,707) and Other debts (+€9,520)
- Tangible fixed assets -€1,455
down €1,455 (-39.3%), from €3,707 to €2,252
of which Plant, machinery and equipment: -€852
- Profit (loss) carried forward +€14,707
up €14,707 (+34.0%), from -€43,289 to -€28,582
- Other debts +€9,520
up €9,520 (+16.2%), from €58,889 to €68,410
- Tax, wage and social debts +€1,457
new in 2025: €1,457
- Gross operating margin +€17,868
up €17,868, from -€1,250 to €16,618
- Financial charges -€2,378
down €2,378 (-97.2%), from €2,446 to €68
- Other operating charges +€387
new in 2025: €387
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 | €30,565 | €55,890 | +€25,325 | +82.9% |
| Fixed assets | 21/28 | €3,957 | €2,502 | -€1,455 | -36.8% |
| Tangible fixed assets | 22/27 | €3,707 | €2,252 | -€1,455 | -39.3% |
| Plant, machinery and equipment | 23 | €1,936 | €1,084 | -€852 | -44.0% |
| Furniture and vehicles | 24 | €1,771 | €1,168 | -€603 | -34.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €26,608 | €53,388 | +€26,780 | +101% |
| Stocks and contracts in progress | 3 | €9,003 | €6,349 | -€2,654 | -29.5% |
| Stocks | 30/36 | €9,003 | €6,349 | -€2,654 | -29.5% |
| Amounts receivable within one year | 40/41 | €11,979 | €39,837 | +€27,858 | +233% |
| Trade receivables | 40 | €11,193 | €39,837 | +€28,644 | +256% |
| Other amounts receivable | 41 | €786 | - | -€786 | |
| Cash at bank and in hand | 54/58 | €5,626 | €7,202 | +€1,576 | +28.0% |
| Total equity and liabilities | 10/49 | €30,565 | €55,890 | +€25,325 | +82.9% |
| Equity | 10/15 | -€35,214 | -€20,507 | +€14,707 | +41.8% |
| Contributions | 10/11 | €6,220 | €6,220 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,289 | -€28,582 | +€14,707 | +34.0% |
| Amounts payable | 17/49 | €65,779 | €76,397 | +€10,618 | +16.1% |
| Amounts payable within one year | 42/48 | €65,779 | €76,397 | +€10,618 | +16.1% |
| Trade debts | 44 | €6,889 | €6,530 | -€360 | -5.2% |
| Suppliers | 440/4 | €6,889 | €6,530 | -€360 | -5.2% |
| Taxes, remuneration and social security | 45 | - | €1,457 | +€1,457 | |
| Taxes | 450/3 | - | €1,457 | +€1,457 | |
| Other amounts payable | 47/48 | €58,889 | €68,410 | +€9,520 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,385 | €1,455 | +€70 | +5.0% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€1,250 | €16,618 | +€17,868 | |
| Operating profit (loss) | 9901 | -€2,635 | €14,776 | +€17,410 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,446 | €68 | -€2,378 | -97.2% |
| Recurring financial charges | 65 | €2,446 | €68 | -€2,378 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,081 | €14,707 | +€19,789 | |
| Profit (loss) for the period | 9904 | -€5,081 | €14,707 | +€19,789 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,081 | €14,707 | +€19,789 |
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 14 October 2026 via checked.be.