BUKA: 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.
BUKA
Largest movements
- Intangible fixed assets -€26,851
down €26,851 (-36.2%), from €74,227 to €47,376
- Cash -€24,433
down €24,433 (-54.4%), from €44,952 to €20,518
mainly Net result for the year (-€32,633) and Receivables within one year (-€11,265)
- Receivables within one year +€11,265
up €11,265 (+1142.3%), from €986 to €12,251
of which Other amounts receivable: +€11,265
- Reserves -€32,633
down €32,633 (-52.7%), from €61,877 to €29,244
- Other debts -€7,831
down €7,831 (-91.8%), from €8,532 to €701
- Gross operating margin -€55,443
down €55,443, from €50,646 to -€4,797
- Financial income -€24,997
down €24,997 (-100.0%), from €25,000 to €3
- Taxes -€544
down €544 (-100.0%), from €544 to €0
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 | €121,834 | €81,263 | -€40,571 | -33.3% |
| Fixed assets | 21/28 | €75,701 | €48,494 | -€27,207 | -35.9% |
| Intangible fixed assets | 21 | €74,227 | €47,376 | -€26,851 | -36.2% |
| Tangible fixed assets | 22/27 | €1,474 | €1,118 | -€356 | -24.1% |
| Furniture and vehicles | 24 | €1,474 | €1,118 | -€356 | -24.1% |
| Current assets | 29/58 | €46,133 | €32,769 | -€13,364 | -29.0% |
| Amounts receivable within one year | 40/41 | €986 | €12,251 | +€11,265 | +1142.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €986 | €12,251 | +€11,265 | +1142.3% |
| Cash at bank and in hand | 54/58 | €44,952 | €20,518 | -€24,433 | -54.4% |
| Deferred charges and accrued income | 490/1 | €196 | €0 | -€196 | -100.0% |
| Total equity and liabilities | 10/49 | €121,834 | €81,263 | -€40,571 | -33.3% |
| Equity | 10/15 | €111,877 | €79,244 | -€32,633 | -29.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €61,877 | €29,244 | -€32,633 | -52.7% |
| Distributable reserves | 133 | €61,877 | €29,244 | -€32,633 | -52.7% |
| Amounts payable | 17/49 | €9,957 | €2,019 | -€7,938 | -79.7% |
| Amounts payable within one year | 42/48 | €9,957 | €2,019 | -€7,938 | -79.7% |
| Trade debts | 44 | €881 | €774 | -€108 | -12.2% |
| Suppliers | 440/4 | €881 | €774 | -€108 | -12.2% |
| Taxes, remuneration and social security | 45 | €544 | €544 | = | 0.0% |
| Taxes | 450/3 | €544 | €544 | = | 0.0% |
| Other amounts payable | 47/48 | €8,532 | €701 | -€7,831 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,156 | €27,207 | +€51 | +0.2% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | €50,646 | -€4,797 | -€55,443 | |
| Operating profit (loss) | 9901 | €23,372 | -€32,524 | -€55,896 | |
| Financial income | 75/76B | €25,000 | €3 | -€24,997 | -100.0% |
| Recurring financial income | 75 | €25,000 | €3 | -€24,997 | -100.0% |
| Financial charges | 65/66B | €102 | €112 | +€10 | +9.7% |
| Recurring financial charges | 65 | €102 | €112 | +€10 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €48,270 | -€32,633 | -€80,903 | |
| Income taxes | 67/77 | €544 | €0 | -€544 | -100.0% |
| Profit (loss) for the period | 9904 | €47,726 | -€32,633 | -€80,359 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,726 | -€32,633 | -€80,359 |
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 9 October 2026 via checked.be.