BUDDENBROOK: 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.
BUDDENBROOK
Largest movements
- Receivables within one year +€36,290
up €36,290 (+22.9%), from €158,157 to €194,447
of which Other amounts receivable: +€59,117
- Current investments -€30,010
down €30,010 (-16.7%), from €180,010 to €150,000
- Tangible fixed assets -€4,920
down €4,920 (-100.0%), from €4,920 to €0
of which Furniture and vehicles: -€4,557
- Cash -€4,041
down €4,041 (-33.1%), from €12,206 to €8,165
mainly Receivables within one year (-€36,290) and Trade debts (-€8,443)
- Reserves +€12,075
up €12,075 (+3.5%), from €341,026 to €353,101
of which Distributable reserves: +€12,075
- Trade debts -€8,443
down €8,443 (-90.7%), from €9,306 to €863
- Tax, wage and social debts -€5,629
down €5,629 (-47.0%), from €11,973 to €6,344
- Gross operating margin -€18,647
down €18,647 (-62.4%), from €29,885 to €11,238
- Depreciation -€6,907
down €6,907 (-95.0%), from €7,270 to €363
- Taxes -€6,276
down €6,276 (-76.4%), from €8,212 to €1,937
- Financial income -€5,316
down €5,316 (-59.9%), from €8,875 to €3,560
- Other operating charges -€702
down €702 (-67.8%), from €1,035 to €333
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 | €381,293 | €379,112 | -€2,180 | -0.6% |
| Fixed assets | 21/28 | €4,920 | €0 | -€4,920 | -100.0% |
| Tangible fixed assets | 22/27 | €4,920 | €0 | -€4,920 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,557 | €0 | -€4,557 | -100.0% |
| Other tangible fixed assets | 26 | €363 | €0 | -€363 | -100.0% |
| Current assets | 29/58 | €376,373 | €379,112 | +€2,739 | +0.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €158,157 | €194,447 | +€36,290 | +22.9% |
| Trade receivables | 40 | €22,826 | €0 | -€22,826 | -100.0% |
| Other amounts receivable | 41 | €135,331 | €194,447 | +€59,117 | +43.7% |
| Current investments | 50/53 | €180,010 | €150,000 | -€30,010 | -16.7% |
| Cash at bank and in hand | 54/58 | €12,206 | €8,165 | -€4,041 | -33.1% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,500 | +€500 | +50.0% |
| Total equity and liabilities | 10/49 | €381,293 | €379,112 | -€2,180 | -0.6% |
| Equity | 10/15 | €359,626 | €371,701 | +€12,075 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €341,026 | €353,101 | +€12,075 | +3.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €341,026 | €353,101 | +€12,075 | +3.5% |
| Amounts payable | 17/49 | €21,666 | €7,411 | -€14,255 | -65.8% |
| Amounts payable within one year | 42/48 | €21,279 | €7,283 | -€13,996 | -65.8% |
| Trade debts | 44 | €9,306 | €863 | -€8,443 | -90.7% |
| Suppliers | 440/4 | €9,306 | €863 | -€8,443 | -90.7% |
| Taxes, remuneration and social security | 45 | €11,973 | €6,344 | -€5,629 | -47.0% |
| Taxes | 450/3 | €11,973 | €6,344 | -€5,629 | -47.0% |
| Other amounts payable | 47/48 | - | €75 | +€75 | |
| Accrued charges and deferred income | 492/3 | €387 | €128 | -€259 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,270 | €363 | -€6,907 | -95.0% |
| Other operating charges | 640/8 | €1,035 | €333 | -€702 | -67.8% |
| Gross operating margin | 9900 | €29,885 | €11,238 | -€18,647 | -62.4% |
| Operating profit (loss) | 9901 | €21,581 | €10,542 | -€11,039 | -51.2% |
| Financial income | 75/76B | €8,875 | €3,560 | -€5,316 | -59.9% |
| Recurring financial income | 75 | €8,875 | €3,560 | -€5,316 | -59.9% |
| Financial charges | 65/66B | €160 | €90 | -€70 | -43.5% |
| Recurring financial charges | 65 | €160 | €90 | -€70 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €30,296 | €14,011 | -€16,285 | -53.8% |
| Income taxes | 67/77 | €8,212 | €1,937 | -€6,276 | -76.4% |
| Profit (loss) for the period | 9904 | €22,084 | €12,075 | -€10,009 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,084 | €12,075 | -€10,009 | -45.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.