BUCHEN: 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.
BUCHEN
Largest movements
- Cash +€23,434
up €23,434 (+16.8%), from €139,828 to €163,262
mainly Net result for the year (+€219,145) and Depreciation (+€187,724)
- Reserves +€219,145
up €219,145 (+25.8%), from €847,981 to €1.1m
of which Distributable reserves: +€224,005
- Current portion of long-term debt -€146,122
down €146,122 (-73.8%), from €197,916 to €51,794
- Debts after one year -€51,794
down €51,794 (-14.8%), from €349,533 to €297,739
of which Financial debts: -€51,794
- Other debts +€43,258
up €43,258 (+78.6%), from €55,014 to €98,272
- Tax, wage and social debts -€30,284
down €30,284 (-28.7%), from €105,632 to €75,349
of which Taxes: -€36,919
- Gross operating margin -€102,173
down €102,173 (-14.1%), from €724,105 to €621,932
- Taxes -€35,072
down €35,072 (-24.4%), from €143,927 to €108,855
- Other operating charges -€25,137
down €25,137 (-34.7%), from €72,418 to €47,282
- Depreciation +€15,778
up €15,778 (+9.2%), from €171,946 to €187,724
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 | €1,609,531 | €1,636,256 | +€26,725 | +1.7% |
| Fixed assets | 21/28 | €1,469,703 | €1,470,348 | +€645 | 0.0% |
| Intangible fixed assets | 21 | €64,833 | €56,885 | -€7,948 | -12.3% |
| Tangible fixed assets | 22/27 | €1,404,620 | €1,413,213 | +€8,593 | +0.6% |
| Land and buildings | 22 | €1,186,273 | €1,235,102 | +€48,829 | +4.1% |
| Plant, machinery and equipment | 23 | €171,240 | €151,016 | -€20,224 | -11.8% |
| Furniture and vehicles | 24 | €7,136 | €2,788 | -€4,348 | -60.9% |
| Leasing and similar rights | 25 | €39,972 | €24,307 | -€15,664 | -39.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €139,828 | €165,908 | +€26,080 | +18.7% |
| Amounts receivable within one year | 40/41 | €0 | €2,646 | +€2,646 | |
| Trade receivables | 40 | €0 | €2,646 | +€2,646 | |
| Cash at bank and in hand | 54/58 | €139,828 | €163,262 | +€23,434 | +16.8% |
| Total equity and liabilities | 10/49 | €1,609,531 | €1,636,256 | +€26,725 | +1.7% |
| Equity | 10/15 | €866,581 | €1,085,726 | +€219,145 | +25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €847,981 | €1,067,126 | +€219,145 | +25.8% |
| Tax-exempt reserves | 132 | €61,964 | €57,104 | -€4,860 | -7.8% |
| Distributable reserves | 133 | €786,017 | €1,010,022 | +€224,005 | +28.5% |
| Provisions and deferred taxes | 16 | €10,935 | €9,720 | -€1,215 | -11.1% |
| Deferred taxes | 168 | €10,935 | €9,720 | -€1,215 | -11.1% |
| Amounts payable | 17/49 | €732,015 | €540,810 | -€191,205 | -26.1% |
| Amounts payable after more than one year | 17 | €349,533 | €297,739 | -€51,794 | -14.8% |
| Financial debts | 170/4 | €348,343 | €296,549 | -€51,794 | -14.9% |
| Other amounts payable | 178/9 | €1,190 | €1,190 | = | 0.0% |
| Amounts payable within one year | 42/48 | €381,522 | €242,072 | -€139,449 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €197,916 | €51,794 | -€146,122 | -73.8% |
| Trade debts | 44 | €22,614 | €16,658 | -€5,956 | -26.3% |
| Suppliers | 440/4 | €22,614 | €16,658 | -€5,956 | -26.3% |
| Advances received on contracts in progress | 46 | €345 | €0 | -€345 | -100% |
| Taxes, remuneration and social security | 45 | €105,632 | €75,349 | -€30,284 | -28.7% |
| Taxes | 450/3 | €104,134 | €67,215 | -€36,919 | -35.5% |
| Remuneration and social security | 454/9 | €1,499 | €8,134 | +€6,636 | +443% |
| Other amounts payable | 47/48 | €55,014 | €98,272 | +€43,258 | +78.6% |
| Accrued charges and deferred income | 492/3 | €960 | €998 | +€38 | +4.0% |
| Remuneration, social security and pensions | 62 | €23,681 | €25,852 | +€2,170 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171,946 | €187,724 | +€15,778 | +9.2% |
| Other operating charges | 640/8 | €72,418 | €47,282 | -€25,137 | -34.7% |
| Gross operating margin | 9900 | €724,105 | €621,932 | -€102,173 | -14.1% |
| Operating profit (loss) | 9901 | €456,059 | €361,074 | -€94,985 | -20.8% |
| Financial income | 75/76B | €24 | €287 | +€263 | +1,086% |
| Recurring financial income | 75 | €24 | €287 | +€263 | +1,086% |
| Financial charges | 65/66B | €41,087 | €34,576 | -€6,511 | -15.8% |
| Recurring financial charges | 65 | €41,087 | €34,576 | -€6,511 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €414,996 | €326,785 | -€88,212 | -21.3% |
| Transfer from deferred taxes | 780 | €1,215 | €1,215 | = | 0.0% |
| Income taxes | 67/77 | €143,927 | €108,855 | -€35,072 | -24.4% |
| Profit (loss) for the period | 9904 | €272,284 | €219,145 | -€53,139 | -19.5% |
| Transfer from tax-exempt reserves | 789 | €4,860 | €4,860 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €277,144 | €224,005 | -€53,139 | -19.2% |
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.