Bugness: 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.
Bugness
Largest movements
- Cash +€90,834
up €90,834 (+232%), from €39,177 to €130,012
mainly Net result for the year (+€65,496) and Receivables within one year (+€29,571)
- Receivables after one year +€30,000
new in 2025: €30,000
- Receivables within one year -€29,571
down €29,571 (-39.2%), from €75,479 to €45,908
of which Other amounts receivable: -€30,046
- Current investments -€15,337
down €15,337 (-27.9%), from €55,000 to €39,663
- Tangible fixed assets +€6,238
up €6,238 (+188%), from €3,323 to €9,561
of which Furniture and vehicles: +€4,432
- Reserves +€64,663
up €64,663 (+46.2%), from €139,957 to €204,621
- Tax, wage and social debts +€19,477
up €19,477 (+69.3%), from €28,114 to €47,590
- Gross operating margin -€12,624
down €12,624 (-13.2%), from €95,711 to €83,087
- Financial income +€3,138
up €3,138 (+710%), from €442 to €3,580
- Taxes -€1,975
down €1,975 (-10.0%), from €19,727 to €17,752
- Financial charges +€1,528
up €1,528 (+5,264%), from €29 to €1,557
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 | €173,259 | €256,446 | +€83,186 | +48.0% |
| Fixed assets | 21/28 | €3,323 | €9,561 | +€6,238 | +188% |
| Tangible fixed assets | 22/27 | €3,323 | €9,561 | +€6,238 | +188% |
| Land and buildings | 22 | €2,718 | €2,035 | -€683 | -25.1% |
| Plant, machinery and equipment | 23 | €606 | €3,094 | +€2,488 | +411% |
| Furniture and vehicles | 24 | - | €4,432 | +€4,432 | |
| Current assets | 29/58 | €169,936 | €246,885 | +€76,949 | +45.3% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Stocks and contracts in progress | 3 | €250 | €0 | -€250 | -100% |
| Stocks | 30/36 | €250 | €0 | -€250 | -100% |
| Amounts receivable within one year | 40/41 | €75,479 | €45,908 | -€29,571 | -39.2% |
| Trade receivables | 40 | €15,433 | €15,908 | +€475 | +3.1% |
| Other amounts receivable | 41 | €60,046 | €30,000 | -€30,046 | -50.0% |
| Current investments | 50/53 | €55,000 | €39,663 | -€15,337 | -27.9% |
| Cash at bank and in hand | 54/58 | €39,177 | €130,012 | +€90,834 | +232% |
| Deferred charges and accrued income | 490/1 | €29 | €1,302 | +€1,273 | +4,321% |
| Total equity and liabilities | 10/49 | €173,259 | €256,446 | +€83,186 | +48.0% |
| Equity | 10/15 | €142,957 | €207,621 | +€64,663 | +45.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €139,957 | €204,621 | +€64,663 | +46.2% |
| Distributable reserves | 133 | €139,957 | €204,621 | +€64,663 | +46.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,302 | €48,825 | +€18,523 | +61.1% |
| Amounts payable within one year | 42/48 | €30,302 | €48,825 | +€18,523 | +61.1% |
| Trade debts | 44 | €1,329 | €513 | -€816 | -61.4% |
| Suppliers | 440/4 | €1,329 | €513 | -€816 | -61.4% |
| Taxes, remuneration and social security | 45 | €28,114 | €47,590 | +€19,477 | +69.3% |
| Taxes | 450/3 | €28,114 | €47,590 | +€19,477 | +69.3% |
| Other amounts payable | 47/48 | €859 | €722 | -€137 | -16.0% |
| Remuneration, social security and pensions | 62 | €250 | €0 | -€250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €986 | €1,149 | +€163 | +16.6% |
| Other operating charges | 640/8 | €357 | €713 | +€355 | +99.5% |
| Gross operating margin | 9900 | €95,711 | €83,087 | -€12,624 | -13.2% |
| Operating profit (loss) | 9901 | €94,118 | €81,225 | -€12,893 | -13.7% |
| Financial income | 75/76B | €442 | €3,580 | +€3,138 | +710% |
| Recurring financial income | 75 | €442 | €3,580 | +€3,138 | +710% |
| Financial charges | 65/66B | €29 | €1,557 | +€1,528 | +5,264% |
| Recurring financial charges | 65 | €29 | €1,557 | +€1,528 | +5,264% |
| Profit (loss) for the period before taxes | 9903 | €94,531 | €83,248 | -€11,282 | -11.9% |
| Income taxes | 67/77 | €19,727 | €17,752 | -€1,975 | -10.0% |
| Profit (loss) for the period | 9904 | €74,804 | €65,496 | -€9,307 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €74,804 | €65,496 | -€9,307 | -12.4% |
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 14 October 2026 via checked.be.