BUGA SINT TRUIDEN: 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.
BUGA SINT TRUIDEN
Largest movements
- Receivables within one year +€82,496
up €82,496 (+11,913%), from €692 to €83,189
of which Other amounts receivable: +€82,930
- Financial fixed assets -€50,000
no longer reported in 2026 (was €50,000)
- Profit (loss) carried forward +€73,621
up €73,621 (+27.9%), from -€263,906 to -€190,284
- Other debts -€26,907
down €26,907 (-19.0%), from €141,979 to €115,073
- Trade debts -€16,702
down €16,702 (-94.6%), from €17,663 to €961
- Gross operating margin +€54,937
up €54,937 (+219%), from €25,139 to €80,076
- Other operating charges -€15,387
down €15,387 (-87.5%), from €17,586 to €2,199
- Financial charges -€1,017
down €1,017 (-16.4%), from €6,197 to €5,180
From the 2025 result to the 2026 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €725,692 | €759,064 | +€33,372 | +4.6% |
| Fixed assets | 21/28 | €725,000 | €675,000 | -€50,000 | -6.9% |
| Tangible fixed assets | 22/27 | €675,000 | €675,000 | = | 0.0% |
| Land and buildings | 22 | €675,000 | €675,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | - | -€50,000 | |
| Current assets | 29/58 | €692 | €84,064 | +€83,372 | +12,040% |
| Amounts receivable within one year | 40/41 | €692 | €83,189 | +€82,496 | +11,913% |
| Trade receivables | 40 | €434 | - | -€434 | |
| Other amounts receivable | 41 | €259 | €83,189 | +€82,930 | +32,045% |
| Deferred charges and accrued income | 490/1 | - | €876 | +€876 | |
| Total equity and liabilities | 10/49 | €725,692 | €759,064 | +€33,372 | +4.6% |
| Equity | 10/15 | €559,451 | €633,073 | +€73,621 | +13.2% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Revaluation surpluses | 12 | €550,674 | €550,674 | = | 0.0% |
| Reserves | 13 | €24,789 | €24,789 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€263,906 | -€190,284 | +€73,621 | +27.9% |
| Amounts payable | 17/49 | €166,241 | €125,992 | -€40,250 | -24.2% |
| Amounts payable within one year | 42/48 | €162,012 | €120,104 | -€41,908 | -25.9% |
| Trade debts | 44 | €17,663 | €961 | -€16,702 | -94.6% |
| Suppliers | 440/4 | €17,663 | €961 | -€16,702 | -94.6% |
| Taxes, remuneration and social security | 45 | €2,370 | €4,071 | +€1,701 | +71.7% |
| Taxes | 450/3 | €2,370 | €4,071 | +€1,701 | +71.7% |
| Other amounts payable | 47/48 | €141,979 | €115,073 | -€26,907 | -19.0% |
| Accrued charges and deferred income | 492/3 | €4,229 | €5,888 | +€1,658 | +39.2% |
| Non-recurring operating income | 76A | - | €3,475 | +€3,475 | |
| Other operating charges | 640/8 | €17,586 | €2,199 | -€15,387 | -87.5% |
| Gross operating margin | 9900 | €25,139 | €80,076 | +€54,937 | +219% |
| Operating profit (loss) | 9901 | €7,552 | €77,877 | +€70,325 | +931% |
| Financial income | 75/76B | €255 | €924 | +€670 | +263% |
| Recurring financial income | 75 | €255 | €924 | +€670 | +263% |
| Financial charges | 65/66B | €6,197 | €5,180 | -€1,017 | -16.4% |
| Recurring financial charges | 65 | €6,197 | €5,180 | -€1,017 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €1,610 | €73,621 | +€72,012 | +4,474% |
| Profit (loss) for the period | 9904 | €1,610 | €73,621 | +€72,012 | +4,474% |
| Profit (loss) for the period to be appropriated | 9905 | €1,610 | €73,621 | +€72,012 | +4,474% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.