Buchet & C°: what changed
Two fiscal 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.
Buchet & C°
Largest movements
- Cash -€222,088
down €222,088 (-88.1%), from €251,970 to €29,882
mainly Investment in fixed assets (net) (-€230,060) and Net result for the year (-€33,261)
- Tangible fixed assets +€199,215
up €199,215 (+42.2%), from €472,138 to €671,353
of which Land and buildings: +€195,809
- Reserves -€23,366
down €23,366 (-21.2%), from €110,000 to €86,634
of which Distributable reserves: -€13,398
- Current portion of long-term debt +€17,509
up €17,509 (+150.2%), from €11,661 to €29,170
- Profit (loss) carried forward -€9,895
no longer reported in 2025 (was €9,895)
- Depreciation +€11,286
up €11,286 (+57.7%), from €19,559 to €30,845
- Purchases and services +€10,116
up €10,116 (+63.6%), from €15,917 to €26,033
- Gross operating margin -€7,430
down €7,430 (-24.4%), from €30,510 to €23,080
- Turnover +€1,889
up €1,889 (+4.4%), from €42,456 to €44,345
- Financial income -€1,493
down €1,493 (-61.8%), from €2,414 to €921
of which Non-recurring financial income: -€1,040
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.
Cash bridge derived
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 | €724,297 | €701,235 | -€23,062 | -3.2% |
| Fixed assets | 21/28 | €472,138 | €671,353 | +€199,215 | +42.2% |
| Tangible fixed assets | 22/27 | €472,138 | €671,353 | +€199,215 | +42.2% |
| Land and buildings | 22 | €471,651 | €667,460 | +€195,809 | +41.5% |
| Plant, machinery and equipment | 23 | €265 | €265 | = | 0.0% |
| Furniture and vehicles | 24 | €222 | €3,628 | +€3,406 | +1534.2% |
| Current assets | 29/58 | €252,159 | €29,882 | -€222,277 | -88.1% |
| Amounts receivable within one year | 40/41 | €189 | - | -€189 | |
| Other amounts receivable | 41 | €189 | - | -€189 | |
| Cash at bank and in hand | 54/58 | €251,970 | €29,882 | -€222,088 | -88.1% |
| Total equity and liabilities | 10/49 | €724,297 | €701,235 | -€23,062 | -3.2% |
| Equity | 10/15 | €180,808 | €147,526 | -€33,282 | -18.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €42,300 | €42,300 | = | 0.0% |
| Reserves | 13 | €110,000 | €86,634 | -€23,366 | -21.2% |
| Tax-exempt reserves | 132 | €57,804 | €47,836 | -€9,968 | -17.2% |
| Distributable reserves | 133 | €52,196 | €38,798 | -€13,398 | -25.7% |
| Profit (loss) carried forward | 14 | €9,895 | - | -€9,895 | |
| Investment grants | 15 | €21 | - | -€21 | |
| Provisions and deferred taxes | 16 | €19,413 | €16,052 | -€3,361 | -17.3% |
| Deferred taxes | 168 | €19,413 | €16,052 | -€3,361 | -17.3% |
| Amounts payable | 17/49 | €524,076 | €537,657 | +€13,581 | +2.6% |
| Amounts payable after more than one year | 17 | €502,525 | €497,631 | -€4,894 | -1.0% |
| Financial debts | 170/4 | €193,897 | €185,616 | -€8,281 | -4.3% |
| Other amounts payable | 178/9 | €308,628 | €312,015 | +€3,387 | +1.1% |
| Amounts payable within one year | 42/48 | €21,551 | €40,026 | +€18,475 | +85.7% |
| Current portion of amounts payable after more than one year | 42 | €11,661 | €29,170 | +€17,509 | +150.2% |
| Trade debts | 44 | €245 | €854 | +€609 | +248.6% |
| Suppliers | 440/4 | €245 | €854 | +€609 | +248.6% |
| Taxes, remuneration and social security | 45 | €6,985 | €7,342 | +€357 | +5.1% |
| Taxes | 450/3 | €6,985 | €7,342 | +€357 | +5.1% |
| Other amounts payable | 47/48 | €2,660 | €2,660 | = | 0.0% |
| Turnover | 70 | €42,456 | €44,345 | +€1,889 | +4.4% |
| Non-recurring operating income | 76A | €3,971 | €4,768 | +€797 | +20.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,917 | €26,033 | +€10,116 | +63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,559 | €30,845 | +€11,286 | +57.7% |
| Other operating charges | 640/8 | €3,570 | €4,387 | +€817 | +22.9% |
| Gross operating margin | 9900 | €30,510 | €23,080 | -€7,430 | -24.4% |
| Operating profit (loss) | 9901 | €7,381 | -€12,152 | -€19,533 | |
| Financial income | 75/76B | €2,414 | €921 | -€1,493 | -61.8% |
| Recurring financial income | 75 | €1,374 | €921 | -€453 | -33.0% |
| Non-recurring financial income | 76B | €1,040 | - | -€1,040 | |
| Financial charges | 65/66B | €24,612 | €24,905 | +€293 | +1.2% |
| Recurring financial charges | 65 | €24,612 | €24,905 | +€293 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,817 | -€36,136 | -€21,319 | -143.9% |
| Transfer from deferred taxes | 780 | €3,353 | €3,353 | = | 0.0% |
| Income taxes | 67/77 | €196 | €478 | +€282 | +143.9% |
| Profit (loss) for the period | 9904 | -€11,660 | -€33,261 | -€21,601 | -185.3% |
| Transfer from tax-exempt reserves | 789 | €9,968 | €9,968 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,692 | -€23,293 | -€21,601 | -1276.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.