Buckinx Lepalo: 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.
Buckinx Lepalo
Largest movements
- Receivables within one year +€91,605
up €91,605 (+71.4%), from €128,316 to €219,922
of which Other amounts receivable: +€46,415
- Cash +€55,061
up €55,061 (+30.0%), from €183,423 to €238,484
mainly Net result for the year (+€85,372) and Depreciation (+€83,759)
- Tangible fixed assets +€47,364
up €47,364 (+40.1%), from €117,976 to €165,340
of which Plant, machinery and equipment: +€75,652
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Reserves +€85,372
up €85,372 (+99.0%), from €86,225 to €171,597
- Debts after one year +€64,264
up €64,264 (+3,132%), from €2,052 to €66,316
- Tax, wage and social debts +€22,158
up €22,158 (+298%), from €7,445 to €29,603
of which Taxes: +€21,395
- Current portion of long-term debt +€10,587
up €10,587 (+43.0%), from €24,623 to €35,210
- Gross operating margin +€100,423
up €100,423 (+88.8%), from €113,117 to €213,540
- Taxes +€29,049
up €29,049 (+478%), from €6,079 to €35,128
- Financial income +€2,668
up €2,668 (+130%), from €2,056 to €4,724
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 | €456,128 | €634,158 | +€178,030 | +39.0% |
| Fixed assets | 21/28 | €121,048 | €168,412 | +€47,364 | +39.1% |
| Tangible fixed assets | 22/27 | €117,976 | €165,340 | +€47,364 | +40.1% |
| Land and buildings | 22 | €6,426 | €2,935 | -€3,491 | -54.3% |
| Plant, machinery and equipment | 23 | €47,957 | €123,609 | +€75,652 | +158% |
| Furniture and vehicles | 24 | €63,592 | €38,796 | -€24,797 | -39.0% |
| Financial fixed assets | 28 | €3,072 | €3,072 | = | 0.0% |
| Current assets | 29/58 | €335,080 | €465,746 | +€130,666 | +39.0% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 291 | €20,000 | - | -€20,000 | |
| Amounts receivable within one year | 40/41 | €128,316 | €219,922 | +€91,605 | +71.4% |
| Trade receivables | 40 | €104,298 | €149,488 | +€45,190 | +43.3% |
| Other amounts receivable | 41 | €24,018 | €70,433 | +€46,415 | +193% |
| Cash at bank and in hand | 54/58 | €183,423 | €238,484 | +€55,061 | +30.0% |
| Deferred charges and accrued income | 490/1 | €3,341 | €7,340 | +€3,999 | +120% |
| Total equity and liabilities | 10/49 | €456,128 | €634,158 | +€178,030 | +39.0% |
| Equity | 10/15 | €397,662 | €483,034 | +€85,372 | +21.5% |
| Reserves | 13 | €86,225 | €171,597 | +€85,372 | +99.0% |
| Distributable reserves | 133 | €86,225 | €171,597 | +€85,372 | +99.0% |
| Profit (loss) carried forward | 14 | €311,437 | €311,437 | = | 0.0% |
| Amounts payable | 17/49 | €58,466 | €151,124 | +€92,658 | +158% |
| Amounts payable after more than one year | 17 | €2,052 | €66,316 | +€64,264 | +3,132% |
| Financial debts | 170/4 | €2,052 | €66,316 | +€64,264 | +3,132% |
| Amounts payable within one year | 42/48 | €56,414 | €84,808 | +€28,394 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | €24,623 | €35,210 | +€10,587 | +43.0% |
| Trade debts | 44 | €23,785 | €19,995 | -€3,789 | -15.9% |
| Suppliers | 440/4 | €23,785 | €19,995 | -€3,789 | -15.9% |
| Taxes, remuneration and social security | 45 | €7,445 | €29,603 | +€22,158 | +298% |
| Taxes | 450/3 | €5,531 | €26,926 | +€21,395 | +387% |
| Remuneration and social security | 454/9 | €1,914 | €2,677 | +€763 | +39.9% |
| Other amounts payable | 47/48 | €561 | - | -€561 | |
| Remuneration, social security and pensions | 62 | €8,192 | €9,739 | +€1,547 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,360 | €83,759 | +€399 | +0.5% |
| Other operating charges | 640/8 | €1,621 | €2,683 | +€1,062 | +65.5% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €113,117 | €213,540 | +€100,423 | +88.8% |
| Operating profit (loss) | 9901 | €19,443 | €117,359 | +€97,916 | +504% |
| Financial income | 75/76B | €2,056 | €4,724 | +€2,668 | +130% |
| Recurring financial income | 75 | €2,056 | €4,724 | +€2,668 | +130% |
| Financial charges | 65/66B | €714 | €1,583 | +€869 | +122% |
| Recurring financial charges | 65 | €714 | €1,583 | +€869 | +122% |
| Profit (loss) for the period before taxes | 9903 | €20,785 | €120,500 | +€99,715 | +480% |
| Income taxes | 67/77 | €6,079 | €35,128 | +€29,049 | +478% |
| Profit (loss) for the period | 9904 | €14,706 | €85,372 | +€70,666 | +481% |
| Profit (loss) for the period to be appropriated | 9905 | €14,706 | €85,372 | +€70,666 | +481% |
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 18 October 2026 via checked.be.