Bui & Co: 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.
Bui & Co
Largest movements
- Receivables within one year +€67,460
up €67,460 (+145.2%), from €46,447 to €113,907
of which Other amounts receivable: +€40,708
- Cash -€15,199
down €15,199 (-100.0%), from €15,199 to €0
mainly Receivables within one year (-€67,460) and Contributions, distributions and other (-€53,827)
- Tangible fixed assets +€8,375
up €8,375 (+85.7%), from €9,773 to €18,148
of which Other tangible fixed assets: +€7,846
- Other debts +€66,227
new in 2025: €66,227
- Reserves -€48,850
down €48,850 (-100.0%), from €48,850 to €0
of which Distributable reserves: -€48,850
- Tax, wage and social debts +€20,820
up €20,820 (+156.6%), from €13,296 to €34,117
of which Taxes: +€14,959
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Trade debts +€7,294
up €7,294 (+246.9%), from €2,954 to €10,248
- Gross operating margin -€32,618
down €32,618 (-48.9%), from €66,649 to €34,031
- Taxes -€8,200
down €8,200 (-54.7%), from €14,978 to €6,778
- Staff costs +€7,849
new in 2025: €7,849
- Financial income +€2,591
up €2,591 (+386.6%), from €670 to €3,261
- Depreciation -€2,258
down €2,258 (-35.5%), from €6,366 to €4,108
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 | €72,558 | €133,142 | +€60,584 | +83.5% |
| Fixed assets | 21/28 | €10,369 | €18,339 | +€7,970 | +76.9% |
| Tangible fixed assets | 22/27 | €9,773 | €18,148 | +€8,375 | +85.7% |
| Furniture and vehicles | 24 | €1,387 | €1,916 | +€529 | +38.1% |
| Other tangible fixed assets | 26 | €8,386 | €16,232 | +€7,846 | +93.6% |
| Financial fixed assets | 28 | €596 | €190 | -€405 | -68.0% |
| Current assets | 29/58 | €62,188 | €114,803 | +€52,615 | +84.6% |
| Amounts receivable within one year | 40/41 | €46,447 | €113,907 | +€67,460 | +145.2% |
| Trade receivables | 40 | €40 | €26,792 | +€26,751 | +66728.4% |
| Other amounts receivable | 41 | €46,407 | €87,115 | +€40,708 | +87.7% |
| Cash at bank and in hand | 54/58 | €15,199 | €0 | -€15,199 | -100.0% |
| Deferred charges and accrued income | 490/1 | €543 | €896 | +€354 | +65.2% |
| Total equity and liabilities | 10/49 | €72,558 | €133,142 | +€60,584 | +83.5% |
| Equity | 10/15 | €55,050 | €18,600 | -€36,450 | -66.2% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €48,850 | €0 | -€48,850 | -100.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €48,850 | €0 | -€48,850 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,508 | €114,542 | +€97,034 | +554.2% |
| Amounts payable within one year | 42/48 | €17,428 | €114,517 | +€97,089 | +557.1% |
| Financial debts | 43 | €1,178 | €3,925 | +€2,748 | +233.3% |
| Credit institutions | 430/8 | €1,178 | €3,925 | +€2,748 | +233.3% |
| Trade debts | 44 | €2,954 | €10,248 | +€7,294 | +246.9% |
| Suppliers | 440/4 | €2,954 | €10,248 | +€7,294 | +246.9% |
| Taxes, remuneration and social security | 45 | €13,296 | €34,117 | +€20,820 | +156.6% |
| Taxes | 450/3 | €13,296 | €28,255 | +€14,959 | +112.5% |
| Remuneration and social security | 454/9 | - | €5,862 | +€5,862 | |
| Other amounts payable | 47/48 | - | €66,227 | +€66,227 | |
| Accrued charges and deferred income | 492/3 | €80 | €25 | -€56 | -69.3% |
| Non-recurring operating income | 76A | €39 | €0 | -€39 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €7,849 | +€7,849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,366 | €4,108 | -€2,258 | -35.5% |
| Other operating charges | 640/8 | €864 | €400 | -€464 | -53.7% |
| Non-recurring operating charges | 66A | €1,274 | €0 | -€1,274 | -100.0% |
| Gross operating margin | 9900 | €66,649 | €34,031 | -€32,618 | -48.9% |
| Operating profit (loss) | 9901 | €58,145 | €21,675 | -€36,471 | -62.7% |
| Financial income | 75/76B | €670 | €3,261 | +€2,591 | +386.6% |
| Recurring financial income | 75 | €670 | €3,261 | +€2,591 | +386.6% |
| Financial charges | 65/66B | €395 | €780 | +€385 | +97.6% |
| Recurring financial charges | 65 | €395 | €780 | +€385 | +97.6% |
| Profit (loss) for the period before taxes | 9903 | €58,421 | €24,156 | -€34,265 | -58.7% |
| Income taxes | 67/77 | €14,978 | €6,778 | -€8,200 | -54.7% |
| Profit (loss) for the period | 9904 | €43,442 | €17,378 | -€26,065 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,442 | €17,378 | -€26,065 | -60.0% |
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 30 September 2026 via checked.be.