BUKAS: 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.
BUKAS
Largest movements
- Cash -€41,624
down €41,624 (-22.6%), from €184,101 to €142,478
mainly Other debts (-€32,551) and Receivables within one year (-€29,971)
- Receivables within one year +€29,971
up €29,971 (+22.7%), from €131,860 to €161,831
of which Other amounts receivable: +€48,821
- Other debts -€32,551
down €32,551 (-7.8%), from €415,914 to €383,363
- Accrued charges and deferred income +€18,386
up €18,386 (+196.8%), from €9,341 to €27,728
- Reserves +€12,554
up €12,554 (+2.8%), from €455,723 to €468,277
- Financial income -€49,565
down €49,565 (-92.6%), from €53,555 to €3,990
- Financial charges +€18,097
up €18,097 (+176.9%), from €10,231 to €28,328
- Taxes -€12,139
down €12,139 (-72.1%), from €16,847 to €4,708
- Gross operating margin -€10,983
down €10,983 (-20.6%), from €53,274 to €42,290
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 | €915,387 | €905,568 | -€9,818 | -1.1% |
| Fixed assets | 21/28 | €597,913 | €599,817 | +€1,904 | +0.3% |
| Tangible fixed assets | 22/27 | €96 | €0 | -€96 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €96 | €0 | -€96 | -100.0% |
| Financial fixed assets | 28 | €597,817 | €599,817 | +€2,000 | +0.3% |
| Current assets | 29/58 | €317,473 | €305,751 | -€11,722 | -3.7% |
| Amounts receivable within one year | 40/41 | €131,860 | €161,831 | +€29,971 | +22.7% |
| Trade receivables | 40 | €29,343 | €10,494 | -€18,849 | -64.2% |
| Other amounts receivable | 41 | €102,516 | €151,337 | +€48,821 | +47.6% |
| Cash at bank and in hand | 54/58 | €184,101 | €142,478 | -€41,624 | -22.6% |
| Deferred charges and accrued income | 490/1 | €1,513 | €1,443 | -€70 | -4.6% |
| Total equity and liabilities | 10/49 | €915,387 | €905,568 | -€9,818 | -1.1% |
| Equity | 10/15 | €474,323 | €486,877 | +€12,554 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €455,723 | €468,277 | +€12,554 | +2.8% |
| Distributable reserves | 133 | €455,723 | €468,277 | +€12,554 | +2.8% |
| Amounts payable | 17/49 | €441,064 | €418,692 | -€22,372 | -5.1% |
| Amounts payable within one year | 42/48 | €431,722 | €390,964 | -€40,758 | -9.4% |
| Trade debts | 44 | €972 | €1,085 | +€113 | +11.6% |
| Suppliers | 440/4 | €972 | €1,085 | +€113 | +11.6% |
| Taxes, remuneration and social security | 45 | €14,836 | €6,515 | -€8,320 | -56.1% |
| Taxes | 450/3 | €14,836 | €6,515 | -€8,320 | -56.1% |
| Other amounts payable | 47/48 | €415,914 | €383,363 | -€32,551 | -7.8% |
| Accrued charges and deferred income | 492/3 | €9,341 | €27,728 | +€18,386 | +196.8% |
| Non-recurring operating income | 76A | €3,126 | - | -€3,126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €96 | -€234 | -70.9% |
| Other operating charges | 640/8 | €588 | €595 | +€8 | +1.3% |
| Gross operating margin | 9900 | €53,274 | €42,290 | -€10,983 | -20.6% |
| Operating profit (loss) | 9901 | €52,356 | €41,599 | -€10,757 | -20.5% |
| Financial income | 75/76B | €53,555 | €3,990 | -€49,565 | -92.6% |
| Recurring financial income | 75 | €53,555 | €3,990 | -€49,565 | -92.6% |
| Financial charges | 65/66B | €10,231 | €28,328 | +€18,097 | +176.9% |
| Recurring financial charges | 65 | €10,231 | €28,328 | +€18,097 | +176.9% |
| Profit (loss) for the period before taxes | 9903 | €95,680 | €17,261 | -€78,419 | -82.0% |
| Income taxes | 67/77 | €16,847 | €4,708 | -€12,139 | -72.1% |
| Profit (loss) for the period | 9904 | €78,833 | €12,554 | -€66,279 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,833 | €12,554 | -€66,279 | -84.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.