BÜKK - ASSUR: 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.
BÜKK - ASSUR
Largest movements
- Cash +€51,144
up €51,144 (+13.7%), from €373,439 to €424,582
mainly Net result for the year (+€71,398) and Other debts (+€14,653)
- Receivables within one year +€27,174
up €27,174 (+236%), from €11,526 to €38,700
- Reserves +€55,974
up €55,974 (+29.8%), from €188,100 to €244,074
of which Distributable reserves: +€55,974
- Other debts +€14,653
new in 2025: €14,653
- Trade debts +€9,958
up €9,958 (+11.9%), from €83,717 to €93,676
of which Bills of exchange payable: +€12,882
- Gross operating margin +€26,371
up €26,371 (+36.7%), from €71,845 to €98,216
- Taxes +€9,511
up €9,511 (+50.7%), from €18,772 to €28,283
- Depreciation -€7,488
down €7,488 (-78.6%), from €9,529 to €2,041
- Financial income +€3,664
up €3,664 (+304%), from €1,204 to €4,868
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 | €386,377 | €466,110 | +€79,733 | +20.6% |
| Fixed assets | 21/28 | €1,412 | €2,827 | +€1,416 | +100% |
| Tangible fixed assets | 22/27 | €1,350 | €2,765 | +€1,416 | +105% |
| Furniture and vehicles | 24 | €1,350 | €2,765 | +€1,416 | +105% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €384,965 | €463,282 | +€78,317 | +20.3% |
| Amounts receivable within one year | 40/41 | €11,526 | €38,700 | +€27,174 | +236% |
| Trade receivables | 40 | €11,526 | €38,700 | +€27,174 | +236% |
| Cash at bank and in hand | 54/58 | €373,439 | €424,582 | +€51,144 | +13.7% |
| Total equity and liabilities | 10/49 | €386,377 | €466,110 | +€79,733 | +20.6% |
| Equity | 10/15 | €297,100 | €353,074 | +€55,974 | +18.8% |
| Contributions | 10/11 | €109,000 | €109,000 | = | 0.0% |
| Reserves | 13 | €188,100 | €244,074 | +€55,974 | +29.8% |
| Non-distributable reserves | 130/1 | €10,900 | €10,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,900 | €10,900 | = | 0.0% |
| Distributable reserves | 133 | €177,200 | €233,174 | +€55,974 | +31.6% |
| Amounts payable | 17/49 | €89,276 | €113,035 | +€23,759 | +26.6% |
| Amounts payable within one year | 42/48 | €88,328 | €113,035 | +€24,707 | +28.0% |
| Trade debts | 44 | €83,717 | €93,676 | +€9,958 | +11.9% |
| Suppliers | 440/4 | €3,669 | €745 | -€2,923 | -79.7% |
| Bills of exchange payable | 441 | €80,049 | €92,930 | +€12,882 | +16.1% |
| Advances received on contracts in progress | 46 | - | €684 | +€684 | |
| Taxes, remuneration and social security | 45 | €4,611 | €4,023 | -€588 | -12.7% |
| Taxes | 450/3 | €4,611 | €1,823 | -€2,788 | -60.5% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | - | €14,653 | +€14,653 | |
| Accrued charges and deferred income | 492/3 | €948 | - | -€948 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,529 | €2,041 | -€7,488 | -78.6% |
| Other operating charges | 640/8 | €470 | €1,078 | +€608 | +129% |
| Gross operating margin | 9900 | €71,845 | €98,216 | +€26,371 | +36.7% |
| Operating profit (loss) | 9901 | €61,846 | €95,096 | +€33,251 | +53.8% |
| Financial income | 75/76B | €1,204 | €4,868 | +€3,664 | +304% |
| Recurring financial income | 75 | €1,204 | €4,868 | +€3,664 | +304% |
| Financial charges | 65/66B | €283 | €283 | = | 0.0% |
| Recurring financial charges | 65 | €283 | €283 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €62,767 | €99,682 | +€36,915 | +58.8% |
| Income taxes | 67/77 | €18,772 | €28,283 | +€9,511 | +50.7% |
| Profit (loss) for the period | 9904 | €43,995 | €71,398 | +€27,403 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,995 | €71,398 | +€27,403 | +62.3% |
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 24 October 2026 via checked.be.