BUEKENS: 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.
BUEKENS
Largest movements
- Tangible fixed assets +€6,464
up €6,464 (+21.2%), from €30,430 to €36,894
of which Other tangible fixed assets: +€3,660
- Deferred charges and accrued income -€2,812
down €2,812 (-38.7%), from €7,272 to €4,460
- Cash -€1,707
down €1,707 (-6.6%), from €25,834 to €24,127
mainly Investment in fixed assets (net) (-€15,868) and Other debts (-€12,588)
- Other debts -€12,588
down €12,588 (-83.3%), from €15,119 to €2,531
- Reserves +€10,372
up €10,372 (+558%), from €1,860 to €12,232
- Tax, wage and social debts +€8,864
up €8,864 (+1,760%), from €504 to €9,368
of which Taxes: +€8,954
- Accrued charges and deferred income -€8,586
down €8,586 (-81.6%), from €10,528 to €1,942
- Trade debts +€1,994
up €1,994 (+60.1%), from €3,320 to €5,314
- Write-downs +€4,081
new in 2025: €4,081
- Gross operating margin -€3,172
down €3,172 (-3.7%), from €86,515 to €83,343
- Other operating charges -€1,229
down €1,229 (-50.4%), from €2,437 to €1,208
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 | €80,189 | €81,966 | +€1,777 | +2.2% |
| Fixed assets | 21/28 | €30,430 | €36,894 | +€6,464 | +21.2% |
| Tangible fixed assets | 22/27 | €30,430 | €36,894 | +€6,464 | +21.2% |
| Land and buildings | 22 | €18,526 | €21,763 | +€3,238 | +17.5% |
| Plant, machinery and equipment | 23 | €6,904 | €4,887 | -€2,017 | -29.2% |
| Furniture and vehicles | 24 | €2,515 | €4,099 | +€1,583 | +62.9% |
| Other tangible fixed assets | 26 | €2,485 | €6,145 | +€3,660 | +147% |
| Current assets | 29/58 | €49,759 | €45,072 | -€4,687 | -9.4% |
| Amounts receivable within one year | 40/41 | €16,653 | €16,485 | -€168 | -1.0% |
| Trade receivables | 40 | €14,912 | €14,280 | -€632 | -4.2% |
| Other amounts receivable | 41 | €1,741 | €2,205 | +€464 | +26.6% |
| Cash at bank and in hand | 54/58 | €25,834 | €24,127 | -€1,707 | -6.6% |
| Deferred charges and accrued income | 490/1 | €7,272 | €4,460 | -€2,812 | -38.7% |
| Total equity and liabilities | 10/49 | €80,189 | €81,966 | +€1,777 | +2.2% |
| Equity | 10/15 | €50,718 | €62,811 | +€12,093 | +23.8% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | €12,232 | +€10,372 | +558% |
| Distributable reserves | 133 | €1,860 | €12,232 | +€10,372 | +558% |
| Profit (loss) carried forward | 14 | €30,258 | €30,119 | -€139 | -0.5% |
| Amounts payable | 17/49 | €29,471 | €19,155 | -€10,316 | -35.0% |
| Amounts payable within one year | 42/48 | €18,943 | €17,214 | -€1,729 | -9.1% |
| Trade debts | 44 | €3,320 | €5,314 | +€1,994 | +60.1% |
| Suppliers | 440/4 | €3,320 | €5,314 | +€1,994 | +60.1% |
| Taxes, remuneration and social security | 45 | €504 | €9,368 | +€8,864 | +1,760% |
| Taxes | 450/3 | €414 | €9,368 | +€8,954 | +2,164% |
| Remuneration and social security | 454/9 | €90 | - | -€90 | |
| Other amounts payable | 47/48 | €15,119 | €2,531 | -€12,588 | -83.3% |
| Accrued charges and deferred income | 492/3 | €10,528 | €1,942 | -€8,586 | -81.6% |
| Remuneration, social security and pensions | 62 | €50,784 | €50,871 | +€87 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,072 | €9,403 | +€331 | +3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,081 | +€4,081 | |
| Other operating charges | 640/8 | €2,437 | €1,208 | -€1,229 | -50.4% |
| Gross operating margin | 9900 | €86,515 | €83,343 | -€3,172 | -3.7% |
| Operating profit (loss) | 9901 | €24,222 | €17,779 | -€6,442 | -26.6% |
| Financial income | 75/76B | €10 | €95 | +€85 | +829% |
| Recurring financial income | 75 | €10 | €95 | +€85 | +829% |
| Financial charges | 65/66B | €963 | €604 | -€359 | -37.3% |
| Recurring financial charges | 65 | €963 | €604 | -€359 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €23,269 | €17,270 | -€5,998 | -25.8% |
| Income taxes | 67/77 | €5,361 | €5,039 | -€322 | -6.0% |
| Profit (loss) for the period | 9904 | €17,908 | €12,232 | -€5,676 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,908 | €12,232 | -€5,676 | -31.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.