Buda BV: 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.
Buda BV
Largest movements
- Tangible fixed assets +€139,415
up €139,415 (+1,215%), from €11,471 to €150,886
of which Land and buildings: +€138,926
- Receivables within one year +€28,901
up €28,901 (+186%), from €15,526 to €44,427
of which Other amounts receivable: +€26,987
- Cash -€9,411
down €9,411 (-87.0%), from €10,812 to €1,402
mainly Investment in fixed assets (net) (-€142,573) and Receivables within one year (-€28,901)
- Debts after one year +€111,922
new in 2025: €111,922
- Trade debts +€27,145
up €27,145 (+667%), from €4,068 to €31,212
- Other debts +€24,741
up €24,741, from €0 to €24,741
- Reserves -€6,640
down €6,640 (-26.2%), from €25,320 to €18,681
- Current portion of long-term debt +€6,087
new in 2025: €6,087
- Gross operating margin -€28,072
down €28,072 (-98.5%), from €28,506 to €434
- Taxes -€4,652
down €4,652 (-100%), from €4,652 to €0
- Write-downs -€3,715
down €3,715 (-100%), from €3,715 to €0
- Depreciation -€2,513
down €2,513 (-44.3%), from €5,671 to €3,158
- Financial charges +€1,411
up €1,411 (+553%), from €255 to €1,666
of which Financial charges: +€1,456
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 | €38,342 | €197,259 | +€158,917 | +414% |
| Fixed assets | 21/28 | €11,471 | €150,886 | +€139,415 | +1,215% |
| Tangible fixed assets | 22/27 | €11,471 | €150,886 | +€139,415 | +1,215% |
| Land and buildings | 22 | - | €138,926 | +€138,926 | |
| Plant, machinery and equipment | 23 | €2,250 | €3,781 | +€1,531 | +68.0% |
| Furniture and vehicles | 24 | €9,221 | €8,180 | -€1,041 | -11.3% |
| Current assets | 29/58 | €26,871 | €46,373 | +€19,502 | +72.6% |
| Amounts receivable within one year | 40/41 | €15,526 | €44,427 | +€28,901 | +186% |
| Trade receivables | 40 | €11,246 | €13,160 | +€1,914 | +17.0% |
| Other amounts receivable | 41 | €4,280 | €31,267 | +€26,987 | +631% |
| Cash at bank and in hand | 54/58 | €10,812 | €1,402 | -€9,411 | -87.0% |
| Deferred charges and accrued income | 490/1 | €533 | €545 | +€12 | +2.2% |
| Total equity and liabilities | 10/49 | €38,342 | €197,259 | +€158,917 | +414% |
| Equity | 10/15 | €27,820 | €21,181 | -€6,640 | -23.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,320 | €18,681 | -€6,640 | -26.2% |
| Distributable reserves | 133 | €25,320 | €18,681 | -€6,640 | -26.2% |
| Amounts payable | 17/49 | €10,522 | €176,079 | +€165,557 | +1,573% |
| Amounts payable after more than one year | 17 | - | €111,922 | +€111,922 | |
| Financial debts | 170/4 | - | €111,922 | +€111,922 | |
| Amounts payable within one year | 42/48 | €10,522 | €64,157 | +€53,635 | +510% |
| Current portion of amounts payable after more than one year | 42 | - | €6,087 | +€6,087 | |
| Trade debts | 44 | €4,068 | €31,212 | +€27,145 | +667% |
| Suppliers | 440/4 | €4,068 | €31,212 | +€27,145 | +667% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,454 | €2,116 | -€4,338 | -67.2% |
| Taxes | 450/3 | €6,454 | €116 | -€6,338 | -98.2% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €0 | €24,741 | +€24,741 | |
| Remuneration, social security and pensions | 62 | €164 | €167 | +€3 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,671 | €3,158 | -€2,513 | -44.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,715 | €0 | -€3,715 | -100% |
| Other operating charges | 640/8 | €2,617 | €2,084 | -€533 | -20.4% |
| Non-recurring operating charges | 66A | €110 | €0 | -€110 | -100% |
| Gross operating margin | 9900 | €28,506 | €434 | -€28,072 | -98.5% |
| Operating profit (loss) | 9901 | €16,229 | -€4,975 | -€21,204 | |
| Financial income | 75/76B | €7 | €1 | -€6 | -83.5% |
| Recurring financial income | 75 | €7 | €1 | -€6 | -83.5% |
| Financial charges | 65/66B | €255 | €1,666 | +€1,411 | +553% |
| Recurring financial charges | 65 | €185 | €1,641 | +€1,456 | +787% |
| Non-recurring financial charges | 66B | €70 | €25 | -€45 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | €15,981 | -€6,640 | -€22,621 | |
| Income taxes | 67/77 | €4,652 | €0 | -€4,652 | -100% |
| Profit (loss) for the period | 9904 | €11,330 | -€6,640 | -€17,969 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,330 | -€6,640 | -€17,969 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.