BUHL: 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.
BUHL
Largest movements
- Current investments +€37,489
new in 2025: €37,489
- Deferred charges and accrued income -€10,000
no longer reported in 2025 (was €10,000)
- Receivables within one year -€4,666
no longer reported in 2025 (was €4,666)
of which Other amounts receivable: -€4,066
- Profit (loss) carried forward +€22,150
new in 2025: €22,150
- Other debts -€5,002
no longer reported in 2025 (was €5,002)
- Tax, wage and social debts +€4,566
up €4,566 (+179.3%), from €2,547 to €7,113
- Trade debts +€809
up €809 (+9.8%), from €8,283 to €9,093
- Gross operating margin +€17,916
up €17,916 (+125.0%), from €14,333 to €32,249
- Taxes +€4,193
up €4,193 (+134.5%), from €3,117 to €7,311
- Depreciation -€420
down €420 (-58.5%), from €719 to €299
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,832 | €39,356 | +€22,524 | +133.8% |
| Fixed assets | 21/28 | €2,166 | €1,867 | -€299 | -13.8% |
| Tangible fixed assets | 22/27 | €2,166 | €1,867 | -€299 | -13.8% |
| Plant, machinery and equipment | 23 | €2,166 | €1,867 | -€299 | -13.8% |
| Current assets | 29/58 | €14,666 | €37,489 | +€22,823 | +155.6% |
| Amounts receivable within one year | 40/41 | €4,666 | - | -€4,666 | |
| Trade receivables | 40 | €600 | - | -€600 | |
| Other amounts receivable | 41 | €4,066 | - | -€4,066 | |
| Current investments | 50/53 | - | €37,489 | +€37,489 | |
| Deferred charges and accrued income | 490/1 | €10,000 | - | -€10,000 | |
| Total equity and liabilities | 10/49 | €16,832 | €39,356 | +€22,524 | +133.8% |
| Equity | 10/15 | €1,000 | €23,150 | +€22,150 | +2215.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €22,150 | +€22,150 | |
| Amounts payable | 17/49 | €15,832 | €16,206 | +€374 | +2.4% |
| Amounts payable within one year | 42/48 | €15,832 | €16,206 | +€374 | +2.4% |
| Trade debts | 44 | €8,283 | €9,093 | +€809 | +9.8% |
| Suppliers | 440/4 | €8,283 | €9,093 | +€809 | +9.8% |
| Taxes, remuneration and social security | 45 | €2,547 | €7,113 | +€4,566 | +179.3% |
| Taxes | 450/3 | €2,547 | €7,113 | +€4,566 | +179.3% |
| Other amounts payable | 47/48 | €5,002 | - | -€5,002 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €719 | €299 | -€420 | -58.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | €1,761 | €1,975 | +€213 | +12.1% |
| Gross operating margin | 9900 | €14,333 | €32,249 | +€17,916 | +125.0% |
| Operating profit (loss) | 9901 | €11,468 | €29,588 | +€18,120 | +158.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +3100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3100.0% |
| Financial charges | 65/66B | €329 | €128 | -€202 | -61.3% |
| Recurring financial charges | 65 | €329 | €128 | -€202 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €11,139 | €29,461 | +€18,322 | +164.5% |
| Income taxes | 67/77 | €3,117 | €7,311 | +€4,193 | +134.5% |
| Profit (loss) for the period | 9904 | €8,021 | €22,150 | +€14,129 | +176.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,021 | €22,150 | +€14,129 | +176.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.