BUHA: 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.
BUHA
Largest movements
- Tangible fixed assets -€17,023
down €17,023 (-2.7%), from €625,762 to €608,739
of which Land and buildings: -€17,244
- Debts after one year -€11,264
down €11,264 (-4.2%), from €267,762 to €256,499
- Financial charges -€2,495
down €2,495 (-19.2%), from €13,018 to €10,522
- Gross operating margin -€2,264
down €2,264 (-5.5%), from €40,866 to €38,603
- Other operating charges -€2,011
down €2,011 (-85.7%), from €2,347 to €336
- Taxes +€415
up €415 (+28.1%), from €1,477 to €1,892
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 | €661,658 | €647,680 | -€13,978 | -2.1% |
| Fixed assets | 21/28 | €625,762 | €608,739 | -€17,023 | -2.7% |
| Tangible fixed assets | 22/27 | €625,762 | €608,739 | -€17,023 | -2.7% |
| Land and buildings | 22 | €623,912 | €606,668 | -€17,244 | -2.8% |
| Plant, machinery and equipment | 23 | - | €549 | +€549 | |
| Furniture and vehicles | 24 | €1,850 | €1,522 | -€329 | -17.8% |
| Current assets | 29/58 | €35,896 | €38,941 | +€3,045 | +8.5% |
| Amounts receivable within one year | 40/41 | €34,421 | €37,345 | +€2,924 | +8.5% |
| Trade receivables | 40 | €33,705 | €35,735 | +€2,030 | +6.0% |
| Other amounts receivable | 41 | €716 | €1,610 | +€894 | +124.9% |
| Cash at bank and in hand | 54/58 | €1,475 | €1,596 | +€121 | +8.2% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €661,658 | €647,680 | -€13,978 | -2.1% |
| Equity | 10/15 | €11,832 | €11,572 | -€259 | -2.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €752 | €752 | = | 0.0% |
| Distributable reserves | 133 | €752 | €752 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,512 | -€7,771 | -€259 | -3.5% |
| Amounts payable | 17/49 | €649,827 | €636,108 | -€13,719 | -2.1% |
| Amounts payable after more than one year | 17 | €267,762 | €256,499 | -€11,264 | -4.2% |
| Financial debts | 170/4 | €267,762 | €256,499 | -€11,264 | -4.2% |
| Amounts payable within one year | 42/48 | €382,064 | €379,609 | -€2,455 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €13,176 | €11,264 | -€1,913 | -14.5% |
| Trade debts | 44 | €1,335 | €2,158 | +€823 | +61.6% |
| Suppliers | 440/4 | €1,335 | €2,158 | +€823 | +61.6% |
| Taxes, remuneration and social security | 45 | €3,661 | €7,438 | +€3,777 | +103.2% |
| Taxes | 450/3 | €3,661 | €7,438 | +€3,777 | +103.2% |
| Other amounts payable | 47/48 | €363,892 | €358,749 | -€5,143 | -1.4% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €161 | +€161 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,007 | €25,951 | -€56 | -0.2% |
| Other operating charges | 640/8 | €2,347 | €336 | -€2,011 | -85.7% |
| Gross operating margin | 9900 | €40,866 | €38,603 | -€2,264 | -5.5% |
| Operating profit (loss) | 9901 | €12,513 | €12,155 | -€358 | -2.9% |
| Financial charges | 65/66B | €13,018 | €10,522 | -€2,495 | -19.2% |
| Recurring financial charges | 65 | €13,018 | €10,522 | -€2,495 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€505 | €1,632 | +€2,137 | |
| Income taxes | 67/77 | €1,477 | €1,892 | +€415 | +28.1% |
| Profit (loss) for the period | 9904 | -€1,982 | -€259 | +€1,723 | +86.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,982 | -€259 | +€1,723 | +86.9% |
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 8 October 2026 via checked.be.