BUJA COMPANY: what changed
Two financial 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.
BUJA COMPANY
Largest movements
- Receivables within one year -€14,578
down €14,578 (-46.9%), from €31,059 to €16,481
of which Other amounts receivable: -€8,983
- Tangible fixed assets -€1,246
down €1,246 (-23.8%), from €5,246 to €4,000
- Deferred charges and accrued income -€647
down €647 (-32.2%), from €2,007 to €1,361
- Profit (loss) carried forward -€16,342
down €16,342 (-96.0%), from €17,014 to €672
- Trade debts -€1,902
down €1,902 (-76.7%), from €2,479 to €578
- Tax, wage and social debts +€1,641
up €1,641 (+11.6%), from €14,168 to €15,809
- Gross operating margin -€36,487
down €36,487, from €32,974 to -€3,513
- Taxes -€8,626
no longer reported in 2025 (was €8,626)
- Financial charges +€1,339
up €1,339 (+454%), from €295 to €1,634
- Other operating charges -€744
down €744 (-21.5%), from €3,457 to €2,713
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.
Derived cash bridge
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 | €38,661 | €22,059 | -€16,603 | -42.9% |
| Fixed assets | 21/28 | €5,246 | €4,000 | -€1,246 | -23.8% |
| Tangible fixed assets | 22/27 | €5,246 | €4,000 | -€1,246 | -23.8% |
| Furniture and vehicles | 24 | €5,246 | €4,000 | -€1,246 | -23.8% |
| Current assets | 29/58 | €33,415 | €18,059 | -€15,357 | -46.0% |
| Amounts receivable within one year | 40/41 | €31,059 | €16,481 | -€14,578 | -46.9% |
| Trade receivables | 40 | €5,595 | - | -€5,595 | |
| Other amounts receivable | 41 | €25,464 | €16,481 | -€8,983 | -35.3% |
| Cash at bank and in hand | 54/58 | €349 | €217 | -€132 | -37.8% |
| Deferred charges and accrued income | 490/1 | €2,007 | €1,361 | -€647 | -32.2% |
| Total equity and liabilities | 10/49 | €38,661 | €22,059 | -€16,603 | -42.9% |
| Equity | 10/15 | €22,014 | €5,672 | -€16,342 | -74.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,014 | €672 | -€16,342 | -96.0% |
| Amounts payable | 17/49 | €16,647 | €16,386 | -€261 | -1.6% |
| Amounts payable within one year | 42/48 | €16,647 | €16,386 | -€261 | -1.6% |
| Trade debts | 44 | €2,479 | €578 | -€1,902 | -76.7% |
| Suppliers | 440/4 | €2,479 | €578 | -€1,902 | -76.7% |
| Taxes, remuneration and social security | 45 | €14,168 | €15,809 | +€1,641 | +11.6% |
| Taxes | 450/3 | €14,168 | €15,809 | +€1,641 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €1,246 | -€87 | -6.5% |
| Other operating charges | 640/8 | €3,457 | €2,713 | -€744 | -21.5% |
| Gross operating margin | 9900 | €32,974 | -€3,513 | -€36,487 | |
| Operating profit (loss) | 9901 | €28,184 | -€7,472 | -€35,656 | |
| Financial charges | 65/66B | €295 | €1,634 | +€1,339 | +454% |
| Recurring financial charges | 65 | €295 | €1,634 | +€1,339 | +454% |
| Profit (loss) for the period before taxes | 9903 | €27,889 | -€9,106 | -€36,995 | |
| Transfer to deferred taxes | 680 | - | €7,235 | +€7,235 | |
| Income taxes | 67/77 | €8,626 | - | -€8,626 | |
| Profit (loss) for the period | 9904 | €19,263 | -€16,342 | -€35,604 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,263 | -€16,342 | -€35,604 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.