Buitra: 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.
Buitra
Largest movements
- Receivables within one year -€40,756
down €40,756 (-42.7%), from €95,429 to €54,673
of which Trade receivables: -€39,382
- Cash +€30,103
up €30,103 (+49.7%), from €60,546 to €90,649
mainly Receivables within one year (+€40,756) and Net result for the year (+€18,743)
- Tangible fixed assets -€5,785
down €5,785 (-17.4%), from €33,193 to €27,407
of which Plant, machinery and equipment: -€6,021
- Trade debts -€16,000
down €16,000 (-63.8%), from €25,082 to €9,082
- Reserves +€4,982
up €4,982 (+3.4%), from €148,491 to €153,473
- Tax, wage and social debts -€3,653
down €3,653 (-32.2%), from €11,332 to €7,679
of which Taxes: -€4,577
- Gross operating margin -€12,040
down €12,040 (-14.5%), from €83,196 to €71,156
- Taxes -€2,313
down €2,313 (-21.1%), from €10,939 to €8,626
- Staff costs +€1,157
up €1,157 (+3.7%), from €31,256 to €32,413
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 | €214,593 | €198,900 | -€15,693 | -7.3% |
| Fixed assets | 21/28 | €33,193 | €27,407 | -€5,785 | -17.4% |
| Tangible fixed assets | 22/27 | €33,193 | €27,407 | -€5,785 | -17.4% |
| Plant, machinery and equipment | 23 | €24,331 | €18,310 | -€6,021 | -24.7% |
| Furniture and vehicles | 24 | - | €1,536 | +€1,536 | |
| Other tangible fixed assets | 26 | €8,861 | €7,561 | -€1,300 | -14.7% |
| Current assets | 29/58 | €181,400 | €171,493 | -€9,907 | -5.5% |
| Stocks and contracts in progress | 3 | €20,634 | €19,799 | -€834 | -4.0% |
| Stocks | 30/36 | €20,634 | €19,799 | -€834 | -4.0% |
| Amounts receivable within one year | 40/41 | €95,429 | €54,673 | -€40,756 | -42.7% |
| Trade receivables | 40 | €63,737 | €24,355 | -€39,382 | -61.8% |
| Other amounts receivable | 41 | €31,691 | €30,318 | -€1,373 | -4.3% |
| Cash at bank and in hand | 54/58 | €60,546 | €90,649 | +€30,103 | +49.7% |
| Deferred charges and accrued income | 490/1 | €4,792 | €6,371 | +€1,579 | +33.0% |
| Total equity and liabilities | 10/49 | €214,593 | €198,900 | -€15,693 | -7.3% |
| Equity | 10/15 | €167,091 | €172,073 | +€4,982 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €148,491 | €153,473 | +€4,982 | +3.4% |
| Distributable reserves | 133 | €148,491 | €153,473 | +€4,982 | +3.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €47,502 | €26,827 | -€20,675 | -43.5% |
| Amounts payable within one year | 42/48 | €47,502 | €26,827 | -€20,675 | -43.5% |
| Current portion of amounts payable after more than one year | 42 | €1,051 | €0 | -€1,051 | -100.0% |
| Financial debts | 43 | €10,037 | €10,066 | +€30 | +0.3% |
| Credit institutions | 430/8 | €10,037 | €10,066 | +€30 | +0.3% |
| Trade debts | 44 | €25,082 | €9,082 | -€16,000 | -63.8% |
| Suppliers | 440/4 | €25,082 | €9,082 | -€16,000 | -63.8% |
| Taxes, remuneration and social security | 45 | €11,332 | €7,679 | -€3,653 | -32.2% |
| Taxes | 450/3 | €6,872 | €2,295 | -€4,577 | -66.6% |
| Remuneration and social security | 454/9 | €4,460 | €5,384 | +€924 | +20.7% |
| Non-recurring operating income | 76A | €2,000 | €0 | -€2,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €31,256 | €32,413 | +€1,157 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,142 | €9,405 | -€737 | -7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Other operating charges | 640/8 | €1,017 | €942 | -€75 | -7.4% |
| Gross operating margin | 9900 | €83,196 | €71,156 | -€12,040 | -14.5% |
| Operating profit (loss) | 9901 | €40,782 | €28,396 | -€12,385 | -30.4% |
| Financial income | 75/76B | €252 | €53 | -€199 | -79.0% |
| Recurring financial income | 75 | €252 | €53 | -€199 | -79.0% |
| Financial charges | 65/66B | €1,524 | €1,081 | -€443 | -29.1% |
| Recurring financial charges | 65 | €1,524 | €1,081 | -€443 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €39,510 | €27,368 | -€12,141 | -30.7% |
| Income taxes | 67/77 | €10,939 | €8,626 | -€2,313 | -21.1% |
| Profit (loss) for the period | 9904 | €28,571 | €18,743 | -€9,828 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,571 | €18,743 | -€9,828 | -34.4% |
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.