BUCHE: 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.
BUCHE
Largest movements
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Cash +€146,577
up €146,577 (+118%), from €124,256 to €270,833
mainly Current investments (+€250,000) and Depreciation (+€108,187)
- Tangible fixed assets +€37,340
up €37,340 (+4.2%), from €893,480 to €930,820
of which Land and buildings: +€48,098
- Receivables within one year -€13,075
down €13,075 (-64.2%), from €20,371 to €7,296
of which Other amounts receivable: -€12,280
- Profit (loss) carried forward -€71,146
down €71,146 (-6.7%), from €1.1m to €984,867
- Provisions +€55,000
no longer reported in 2025 (was -€55,000)
- Gross operating margin -€34,175
down €34,175 (-51.9%), from €65,848 to €31,673
- Depreciation -€11,370
down €11,370 (-9.5%), from €119,557 to €108,187
- Taxes +€5,877
no longer reported in 2025 (was -€5,877)
- Financial income +€4,110
up €4,110 (+78.2%), from €5,255 to €9,365
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 | €1,298,182 | €1,219,023 | -€79,159 | -6.1% |
| Fixed assets | 21/28 | €893,555 | €930,894 | +€37,340 | +4.2% |
| Tangible fixed assets | 22/27 | €893,480 | €930,820 | +€37,340 | +4.2% |
| Land and buildings | 22 | €844,175 | €892,274 | +€48,098 | +5.7% |
| Plant, machinery and equipment | 23 | €35,907 | €30,551 | -€5,356 | -14.9% |
| Furniture and vehicles | 24 | €13,398 | €7,995 | -€5,403 | -40.3% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €404,627 | €288,129 | -€116,498 | -28.8% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,371 | €7,296 | -€13,075 | -64.2% |
| Trade receivables | 40 | €1,295 | €499 | -€796 | -61.5% |
| Other amounts receivable | 41 | €19,076 | €6,797 | -€12,280 | -64.4% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €124,256 | €270,833 | +€146,577 | +118% |
| Total equity and liabilities | 10/49 | €1,298,182 | €1,219,023 | -€79,159 | -6.1% |
| Equity | 10/15 | €1,254,557 | €1,176,641 | -€77,916 | -6.2% |
| Contributions | 10/11 | €40,902 | €40,902 | = | 0.0% |
| Reserves | 13 | €157,641 | €150,872 | -€6,770 | -4.3% |
| Tax-exempt reserves | 132 | €27,641 | €20,872 | -€6,770 | -24.5% |
| Distributable reserves | 133 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,056,013 | €984,867 | -€71,146 | -6.7% |
| Provisions and deferred taxes | 16 | €14,234 | €10,748 | -€3,486 | -24.5% |
| Deferred taxes | 168 | €14,234 | €10,748 | -€3,486 | -24.5% |
| Amounts payable | 17/49 | €29,391 | €31,634 | +€2,243 | +7.6% |
| Amounts payable within one year | 42/48 | €22,679 | €24,369 | +€1,689 | +7.4% |
| Trade debts | 44 | €9 | €2,871 | +€2,862 | +32,821% |
| Suppliers | 440/4 | €9 | €2,871 | +€2,862 | +32,821% |
| Taxes, remuneration and social security | 45 | €4,596 | €3,509 | -€1,087 | -23.7% |
| Taxes | 450/3 | €4,596 | €3,509 | -€1,087 | -23.7% |
| Other amounts payable | 47/48 | €18,074 | €17,989 | -€86 | -0.5% |
| Accrued charges and deferred income | 492/3 | €6,711 | €7,266 | +€554 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,557 | €108,187 | -€11,370 | -9.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€55,000 | - | +€55,000 | |
| Other operating charges | 640/8 | €11,294 | €14,210 | +€2,917 | +25.8% |
| Gross operating margin | 9900 | €65,848 | €31,673 | -€34,175 | -51.9% |
| Operating profit (loss) | 9901 | -€10,003 | -€90,724 | -€80,721 | -807% |
| Financial income | 75/76B | €5,255 | €9,365 | +€4,110 | +78.2% |
| Recurring financial income | 75 | €5,255 | €9,365 | +€4,110 | +78.2% |
| Financial charges | 65/66B | €134 | €43 | -€91 | -67.6% |
| Recurring financial charges | 65 | €134 | €43 | -€91 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,881 | -€81,402 | -€76,521 | -1,568% |
| Transfer from deferred taxes | 780 | €3,486 | €3,486 | = | 0.0% |
| Income taxes | 67/77 | -€5,877 | - | +€5,877 | |
| Profit (loss) for the period | 9904 | €4,481 | -€77,916 | -€82,398 | |
| Transfer from tax-exempt reserves | 789 | €6,770 | €6,770 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,251 | -€71,146 | -€82,398 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.