BUEKEN: 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.
BUEKEN
Largest movements
- Cash -€110,615
down €110,615 (-19.8%), from €557,637 to €447,022
mainly Other debts (-€76,686) and Receivables within one year (-€38,052)
- Receivables within one year +€38,052
up €38,052 (+343.2%), from €11,086 to €49,139
of which Trade receivables: +€40,000
- Tangible fixed assets -€25,008
down €25,008 (-4.7%), from €532,415 to €507,408
of which Land and buildings: -€28,832
- Other debts -€76,686
down €76,686 (-29.8%), from €256,957 to €180,271
- Debts after one year -€21,854
down €21,854 (-7.8%), from €279,763 to €257,908
- Gross operating margin -€465,684
down €465,684 (-90.1%), from €516,783 to €51,098
- Financial charges -€8,985
down €8,985 (-50.8%), from €17,681 to €8,696
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 | €1,101,465 | €1,003,690 | -€97,775 | -8.9% |
| Fixed assets | 21/28 | €532,415 | €507,408 | -€25,008 | -4.7% |
| Tangible fixed assets | 22/27 | €532,415 | €507,408 | -€25,008 | -4.7% |
| Land and buildings | 22 | €531,435 | €502,603 | -€28,832 | -5.4% |
| Furniture and vehicles | 24 | €980 | €4,805 | +€3,825 | +390.1% |
| Current assets | 29/58 | €569,050 | €496,282 | -€72,768 | -12.8% |
| Amounts receivable within one year | 40/41 | €11,086 | €49,139 | +€38,052 | +343.2% |
| Trade receivables | 40 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 41 | €11,086 | €9,139 | -€1,948 | -17.6% |
| Cash at bank and in hand | 54/58 | €557,637 | €447,022 | -€110,615 | -19.8% |
| Deferred charges and accrued income | 490/1 | €327 | €122 | -€205 | -62.7% |
| Total equity and liabilities | 10/49 | €1,101,465 | €1,003,690 | -€97,775 | -8.9% |
| Equity | 10/15 | €425,392 | €420,303 | -€5,089 | -1.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €353,374 | €353,374 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €347,177 | €347,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,044 | €4,955 | -€5,089 | -50.7% |
| Provisions and deferred taxes | 16 | €115,726 | €115,726 | = | 0.0% |
| Deferred taxes | 168 | €115,726 | €115,726 | = | 0.0% |
| Amounts payable | 17/49 | €560,348 | €467,662 | -€92,686 | -16.5% |
| Amounts payable after more than one year | 17 | €279,763 | €257,908 | -€21,854 | -7.8% |
| Financial debts | 170/4 | €279,763 | €257,908 | -€21,854 | -7.8% |
| Amounts payable within one year | 42/48 | €279,785 | €209,753 | -€70,032 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €21,220 | €21,854 | +€635 | +3.0% |
| Trade debts | 44 | €1,609 | €7,628 | +€6,019 | +374.2% |
| Suppliers | 440/4 | €1,609 | €7,628 | +€6,019 | +374.2% |
| Other amounts payable | 47/48 | €256,957 | €180,271 | -€76,686 | -29.8% |
| Accrued charges and deferred income | 492/3 | €800 | - | -€800 | |
| Non-recurring operating income | 76A | €462,903 | - | -€462,903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,342 | €41,109 | +€766 | +1.9% |
| Other operating charges | 640/8 | €11,696 | €11,324 | -€372 | -3.2% |
| Gross operating margin | 9900 | €516,783 | €51,098 | -€465,684 | -90.1% |
| Operating profit (loss) | 9901 | €464,744 | -€1,334 | -€466,078 | |
| Financial income | 75/76B | €511 | €4,941 | +€4,429 | +866.0% |
| Recurring financial income | 75 | €511 | €4,941 | +€4,429 | +866.0% |
| Financial charges | 65/66B | €17,681 | €8,696 | -€8,985 | -50.8% |
| Recurring financial charges | 65 | €17,681 | €8,696 | -€8,985 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €447,574 | -€5,089 | -€452,663 | |
| Transfer to deferred taxes | 680 | €115,726 | - | -€115,726 | |
| Income taxes | 67/77 | €9 | - | -€9 | |
| Profit (loss) for the period | 9904 | €331,840 | -€5,089 | -€336,929 | |
| Transfer to tax-exempt reserves | 689 | €347,177 | - | -€347,177 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,337 | -€5,089 | +€10,248 | +66.8% |
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 28 September 2026 via checked.be.