BÚHO: 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.
BÚHO
Largest movements
- Tangible fixed assets +€9,043
up €9,043 (+3.4%), from €263,882 to €272,925
- Debts after one year +€3,909
up €3,909 (+9.1%), from €42,774 to €46,683
- Other debts +€3,430
up €3,430 (+4.6%), from €74,086 to €77,516
- Reserves +€2,891
up €2,891 (+2.8%), from €104,426 to €107,317
of which Distributable reserves: +€4,000
- Current portion of long-term debt -€2,773
down €2,773 (-18.9%), from €14,704 to €11,931
- Gross operating margin +€5,788
up €5,788 (+26.9%), from €21,503 to €27,291
- Depreciation +€3,122
up €3,122 (+24.8%), from €12,593 to €15,715
- Other operating charges +€1,135
up €1,135 (+42.5%), from €2,668 to €3,803
- Financial charges +€680
up €680 (+27.8%), from €2,445 to €3,125
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,924 | €274,023 | +€10,099 | +3.8% |
| Fixed assets | 21/28 | €263,882 | €272,925 | +€9,043 | +3.4% |
| Tangible fixed assets | 22/27 | €263,882 | €272,925 | +€9,043 | +3.4% |
| Land and buildings | 22 | €263,882 | €272,925 | +€9,043 | +3.4% |
| Current assets | 29/58 | €42 | €1,098 | +€1,056 | +2514.3% |
| Cash at bank and in hand | 54/58 | €42 | €62 | +€20 | +47.6% |
| Deferred charges and accrued income | 490/1 | - | €1,036 | +€1,036 | |
| Total equity and liabilities | 10/49 | €263,924 | €274,023 | +€10,099 | +3.8% |
| Equity | 10/15 | €111,355 | €114,494 | +€3,139 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €104,426 | €107,317 | +€2,891 | +2.8% |
| Tax-exempt reserves | 132 | €79,426 | €78,317 | -€1,109 | -1.4% |
| Distributable reserves | 133 | €25,000 | €29,000 | +€4,000 | +16.0% |
| Profit (loss) carried forward | 14 | €729 | €977 | +€248 | +34.0% |
| Amounts payable | 17/49 | €152,569 | €159,529 | +€6,960 | +4.6% |
| Amounts payable after more than one year | 17 | €42,774 | €46,683 | +€3,909 | +9.1% |
| Financial debts | 170/4 | €42,774 | €46,683 | +€3,909 | +9.1% |
| Amounts payable within one year | 42/48 | €109,795 | €112,846 | +€3,051 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €14,704 | €11,931 | -€2,773 | -18.9% |
| Trade debts | 44 | €18,999 | €20,590 | +€1,591 | +8.4% |
| Suppliers | 440/4 | €18,999 | €20,590 | +€1,591 | +8.4% |
| Taxes, remuneration and social security | 45 | €2,006 | €2,809 | +€803 | +40.0% |
| Taxes | 450/3 | €2,006 | €2,809 | +€803 | +40.0% |
| Other amounts payable | 47/48 | €74,086 | €77,516 | +€3,430 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,593 | €15,715 | +€3,122 | +24.8% |
| Other operating charges | 640/8 | €2,668 | €3,803 | +€1,135 | +42.5% |
| Gross operating margin | 9900 | €21,503 | €27,291 | +€5,788 | +26.9% |
| Operating profit (loss) | 9901 | €6,242 | €7,773 | +€1,531 | +24.5% |
| Financial charges | 65/66B | €2,445 | €3,125 | +€680 | +27.8% |
| Recurring financial charges | 65 | €2,445 | €3,125 | +€680 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €3,797 | €4,648 | +€851 | +22.4% |
| Income taxes | 67/77 | €1,307 | €1,509 | +€202 | +15.5% |
| Profit (loss) for the period | 9904 | €2,490 | €3,139 | +€649 | +26.1% |
| Transfer from tax-exempt reserves | 789 | €1,109 | €1,109 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,599 | €4,248 | +€649 | +18.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.