BUDDHAM: 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.
BUDDHAM
Largest movements
- Cash +€8,426
up €8,426 (+31.2%), from €26,999 to €35,425
mainly Net result for the year (+€19,797) and Depreciation (+€4,567)
- Tangible fixed assets -€4,567
down €4,567 (-36.4%), from €12,542 to €7,975
- Receivables within one year -€2,144
down €2,144 (-23.9%), from €8,984 to €6,840
of which Other amounts receivable: -€4,712
- Reserves +€12,488
new in 2024: €12,488
- Trade debts -€9,630
down €9,630 (-30.9%), from €31,114 to €21,484
- Profit (loss) carried forward +€7,310
no longer reported in 2024 (was -€7,310)
- Other debts -€7,046
no longer reported in 2024 (was €7,046)
- Tax, wage and social debts -€1,332
down €1,332 (-7.5%), from €17,850 to €16,518
of which Remuneration and social security: -€6,497
- Staff costs -€18,336
down €18,336 (-24.2%), from €75,778 to €57,442
- Gross operating margin +€6,881
up €6,881 (+7.8%), from €88,617 to €95,498
- Taxes +€6,246
new in 2024: €6,246
- Financial charges -€1,441
down €1,441 (-25.8%), from €5,586 to €4,144
- Other operating charges -€1,331
down €1,331 (-28.7%), from €4,641 to €3,310
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,701 | €55,490 | +€1,789 | +3.3% |
| Fixed assets | 21/28 | €12,542 | €7,975 | -€4,567 | -36.4% |
| Tangible fixed assets | 22/27 | €12,542 | €7,975 | -€4,567 | -36.4% |
| Plant, machinery and equipment | 23 | €2,105 | €868 | -€1,237 | -58.8% |
| Furniture and vehicles | 24 | €4,778 | €2,890 | -€1,888 | -39.5% |
| Other tangible fixed assets | 26 | €5,658 | €4,216 | -€1,442 | -25.5% |
| Current assets | 29/58 | €41,159 | €47,515 | +€6,356 | +15.4% |
| Stocks and contracts in progress | 3 | €5,000 | €5,250 | +€250 | +5.0% |
| Stocks | 30/36 | €5,000 | €5,250 | +€250 | +5.0% |
| Amounts receivable within one year | 40/41 | €8,984 | €6,840 | -€2,144 | -23.9% |
| Trade receivables | 40 | €1,097 | €3,665 | +€2,568 | +234% |
| Other amounts receivable | 41 | €7,887 | €3,175 | -€4,712 | -59.7% |
| Cash at bank and in hand | 54/58 | €26,999 | €35,425 | +€8,426 | +31.2% |
| Deferred charges and accrued income | 490/1 | €176 | - | -€176 | |
| Total equity and liabilities | 10/49 | €53,701 | €55,490 | +€1,789 | +3.3% |
| Equity | 10/15 | -€2,310 | €17,488 | +€19,797 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €12,488 | +€12,488 | |
| Distributable reserves | 133 | - | €12,488 | +€12,488 | |
| Profit (loss) carried forward | 14 | -€7,310 | - | +€7,310 | |
| Amounts payable | 17/49 | €56,010 | €38,002 | -€18,008 | -32.2% |
| Amounts payable within one year | 42/48 | €56,010 | €38,002 | -€18,008 | -32.2% |
| Trade debts | 44 | €31,114 | €21,484 | -€9,630 | -30.9% |
| Suppliers | 440/4 | €31,114 | €21,484 | -€9,630 | -30.9% |
| Taxes, remuneration and social security | 45 | €17,850 | €16,518 | -€1,332 | -7.5% |
| Taxes | 450/3 | €11,353 | €16,518 | +€5,165 | +45.5% |
| Remuneration and social security | 454/9 | €6,497 | - | -€6,497 | |
| Other amounts payable | 47/48 | €7,046 | - | -€7,046 | |
| Remuneration, social security and pensions | 62 | €75,778 | €57,442 | -€18,336 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,122 | €4,567 | -€555 | -10.8% |
| Other operating charges | 640/8 | €4,641 | €3,310 | -€1,331 | -28.7% |
| Gross operating margin | 9900 | €88,617 | €95,498 | +€6,881 | +7.8% |
| Operating profit (loss) | 9901 | €3,076 | €30,179 | +€27,103 | +881% |
| Financial income | 75/76B | €187 | €9 | -€177 | -95.1% |
| Recurring financial income | 75 | €187 | €9 | -€177 | -95.1% |
| Financial charges | 65/66B | €5,586 | €4,144 | -€1,441 | -25.8% |
| Recurring financial charges | 65 | €5,586 | €4,144 | -€1,441 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,323 | €26,044 | +€28,367 | |
| Income taxes | 67/77 | - | €6,246 | +€6,246 | |
| Profit (loss) for the period | 9904 | -€2,323 | €19,797 | +€22,121 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,323 | €19,797 | +€22,121 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.