BUKI: 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.
BUKI
Largest movements
- Financial fixed assets -€14,000
no longer reported in 2025 (was €14,000)
- Cash -€9,590
down €9,590 (-92.3%), from €10,394 to €803
mainly Net result for the year (-€17,295) and Trade debts (-€5,485)
- Profit (loss) carried forward -€17,295
down €17,295, from €11,611 to -€5,684
- Trade debts -€5,485
no longer reported in 2025 (was €5,485)
- Accrued charges and deferred income -€282
no longer reported in 2025 (was €282)
- Tax, wage and social debts -€271
down €271 (-7.2%), from €3,745 to €3,474
- Other debts -€256
down €256 (-95.0%), from €270 to €14
- Gross operating margin -€18,094
down €18,094, from €14,856 to -€3,237
- Taxes -€2,962
no longer reported in 2025 (was €2,962)
- Financial charges -€233
no longer reported in 2025 (was €233)
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 | €24,394 | €803 | -€23,590 | -96.7% |
| Fixed assets | 21/28 | €14,000 | - | -€14,000 | |
| Financial fixed assets | 28 | €14,000 | - | -€14,000 | |
| Current assets | 29/58 | €10,394 | €803 | -€9,590 | -92.3% |
| Cash at bank and in hand | 54/58 | €10,394 | €803 | -€9,590 | -92.3% |
| Total equity and liabilities | 10/49 | €24,394 | €803 | -€23,590 | -96.7% |
| Equity | 10/15 | €14,611 | -€2,684 | -€17,295 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,611 | -€5,684 | -€17,295 | |
| Amounts payable | 17/49 | €9,782 | €3,488 | -€6,295 | -64.3% |
| Amounts payable within one year | 42/48 | €9,500 | €3,488 | -€6,012 | -63.3% |
| Trade debts | 44 | €5,485 | - | -€5,485 | |
| Suppliers | 440/4 | €5,485 | - | -€5,485 | |
| Taxes, remuneration and social security | 45 | €3,745 | €3,474 | -€271 | -7.2% |
| Taxes | 450/3 | €3,745 | €3,474 | -€271 | -7.2% |
| Other amounts payable | 47/48 | €270 | €14 | -€256 | -95.0% |
| Accrued charges and deferred income | 492/3 | €282 | - | -€282 | |
| Other operating charges | 640/8 | €50 | €58 | +€8 | +16.0% |
| Non-recurring operating charges | 66A | - | €14,000 | +€14,000 | |
| Gross operating margin | 9900 | €14,856 | -€3,237 | -€18,094 | |
| Operating profit (loss) | 9901 | €14,806 | -€17,295 | -€32,102 | |
| Financial charges | 65/66B | €233 | - | -€233 | |
| Recurring financial charges | 65 | €233 | - | -€233 | |
| Profit (loss) for the period before taxes | 9903 | €14,573 | -€17,295 | -€31,869 | |
| Income taxes | 67/77 | €2,962 | - | -€2,962 | |
| Profit (loss) for the period | 9904 | €11,611 | -€17,295 | -€28,906 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,611 | -€17,295 | -€28,906 |
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 5 October 2026 via checked.be.