BUCSÁN TECHNICS: 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.
BUCSÁN TECHNICS
Largest movements
- Current assets -€201,579
down €201,579 (-31.8%), from €634,032 to €432,453
of which Receivables within one year: -€158,814
- Debts within one year -€202,240
down €202,240 (-33.0%), from €613,619 to €411,379
of which Trade debts: -€207,288
- Gross operating margin +€9,977
up €9,977, from -€5,943 to €4,035
- Financial charges +€1,780
new in 2022: €1,780
- Other operating charges +€1,676
new in 2022: €1,676
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €634,032 | €432,453 | -€201,579 | -31.8% |
| Current assets | 29/58 | €634,032 | €432,453 | -€201,579 | -31.8% |
| Stocks and contracts in progress | 3 | €20,300 | - | -€20,300 | |
| Amounts receivable within one year | 40/41 | €584,484 | €425,670 | -€158,814 | -27.2% |
| Trade receivables | 40 | - | €425,596 | +€425,596 | |
| Other amounts receivable | 41 | - | €74 | +€74 | |
| Cash at bank and in hand | 54/58 | €26,150 | €6,447 | -€19,703 | -75.3% |
| Deferred charges and accrued income | 490/1 | - | €336 | +€336 | |
| Total equity and liabilities | 10/49 | €634,032 | €432,453 | -€201,579 | -31.8% |
| Equity | 10/15 | €20,173 | €20,487 | +€315 | +1.6% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €13,973 | €14,287 | +€315 | +2.3% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €12,427 | +€12,427 | |
| Amounts payable | 17/49 | €613,859 | €411,965 | -€201,894 | -32.9% |
| Amounts payable within one year | 42/48 | €613,619 | €411,379 | -€202,240 | -33.0% |
| Trade debts | 44 | €403,022 | €195,734 | -€207,288 | -51.4% |
| Suppliers | 440/4 | - | €195,734 | +€195,734 | |
| Taxes, remuneration and social security | 45 | - | €256 | +€256 | |
| Taxes | 450/3 | - | €256 | +€256 | |
| Other amounts payable | 47/48 | - | €215,389 | +€215,389 | |
| Accrued charges and deferred income | 492/3 | - | €586 | +€586 | |
| Other operating charges | 640/8 | - | €1,676 | +€1,676 | |
| Gross operating margin | 9900 | -€5,943 | €4,035 | +€9,977 | |
| Operating profit (loss) | 9901 | -€7,311 | €2,359 | +€9,669 | |
| Recurring financial income | 75 | €8,048 | - | -€8,048 | |
| Financial charges | 65/66B | - | €1,780 | +€1,780 | |
| Recurring financial charges | 65 | €450 | €1,780 | +€1,330 | +295.8% |
| Profit (loss) for the period before taxes | 9903 | €287 | €579 | +€291 | +101.3% |
| Income taxes | 67/77 | €226 | €264 | +€38 | +16.9% |
| Profit (loss) for the period | 9904 | €62 | €315 | +€253 | +410.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62 | €315 | +€253 | +410.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.