BUKO CONSTRUCTIES: 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.
BUKO CONSTRUCTIES
Largest movements
- Cash -€490,429
down €490,429 (-70.1%), from €699,668 to €209,239
mainly Contributions, distributions and other (-€653,611) and Other debts (-€160,156)
- Current investments -€100,000
down €100,000 (-12.4%), from €804,707 to €704,707
- Reserves -€624,376
down €624,376 (-50.7%), from €1.2m to €607,974
- Tax, wage and social debts +€177,559
up €177,559, from €0 to €177,559
- Other debts -€160,156
down €160,156 (-87.7%), from €182,539 to €22,382
- Gross operating margin +€30,801
up €30,801 (+64.5%), from €47,779 to €78,581
- Taxes +€20,035
up €20,035 (+702%), from €2,853 to €22,888
- Financial income +€4,350
up €4,350 (+34.9%), from €12,478 to €16,827
- Depreciation +€1,135
up €1,135 (+3.4%), from €32,926 to €34,061
- Other operating charges +€1,118
up €1,118 (+17.3%), from €6,465 to €7,582
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 | €2,169,749 | €1,565,516 | -€604,233 | -27.8% |
| Fixed assets | 21/28 | €633,196 | €614,624 | -€18,571 | -2.9% |
| Tangible fixed assets | 22/27 | €528,196 | €509,624 | -€18,571 | -3.5% |
| Land and buildings | 22 | €528,196 | €494,978 | -€33,218 | -6.3% |
| Furniture and vehicles | 24 | - | €14,647 | +€14,647 | |
| Financial fixed assets | 28 | €105,000 | €105,000 | = | 0.0% |
| Current assets | 29/58 | €1,536,553 | €950,891 | -€585,662 | -38.1% |
| Amounts receivable within one year | 40/41 | €16,350 | €11,582 | -€4,768 | -29.2% |
| Trade receivables | 40 | €7,708 | €10,600 | +€2,892 | +37.5% |
| Other amounts receivable | 41 | €8,642 | €983 | -€7,660 | -88.6% |
| Current investments | 50/53 | €804,707 | €704,707 | -€100,000 | -12.4% |
| Cash at bank and in hand | 54/58 | €699,668 | €209,239 | -€490,429 | -70.1% |
| Deferred charges and accrued income | 490/1 | €15,828 | €25,363 | +€9,534 | +60.2% |
| Total equity and liabilities | 10/49 | €2,169,749 | €1,565,516 | -€604,233 | -27.8% |
| Equity | 10/15 | €1,938,783 | €1,314,407 | -€624,376 | -32.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €687,833 | €687,833 | = | 0.0% |
| Reserves | 13 | €1,232,350 | €607,974 | -€624,376 | -50.7% |
| Distributable reserves | 133 | €1,232,350 | €607,974 | -€624,376 | -50.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €15,475 | €15,475 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,475 | €15,475 | = | 0.0% |
| Major repairs and maintenance | 162 | €15,475 | €15,475 | = | 0.0% |
| Amounts payable | 17/49 | €215,491 | €235,634 | +€20,143 | +9.3% |
| Amounts payable within one year | 42/48 | €185,097 | €202,161 | +€17,064 | +9.2% |
| Trade debts | 44 | €2,558 | €2,220 | -€338 | -13.2% |
| Suppliers | 440/4 | €2,558 | €2,220 | -€338 | -13.2% |
| Taxes, remuneration and social security | 45 | €0 | €177,559 | +€177,559 | |
| Taxes | 450/3 | €0 | €177,559 | +€177,559 | |
| Other amounts payable | 47/48 | €182,539 | €22,382 | -€160,156 | -87.7% |
| Accrued charges and deferred income | 492/3 | €30,394 | €33,473 | +€3,079 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,926 | €34,061 | +€1,135 | +3.4% |
| Other operating charges | 640/8 | €6,465 | €7,582 | +€1,118 | +17.3% |
| Gross operating margin | 9900 | €47,779 | €78,581 | +€30,801 | +64.5% |
| Operating profit (loss) | 9901 | €8,389 | €36,937 | +€28,549 | +340% |
| Financial income | 75/76B | €12,478 | €16,827 | +€4,350 | +34.9% |
| Recurring financial income | 75 | €12,478 | €16,827 | +€4,350 | +34.9% |
| Financial charges | 65/66B | €2,617 | €1,642 | -€975 | -37.3% |
| Recurring financial charges | 65 | €2,617 | €1,642 | -€975 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €18,249 | €52,123 | +€33,873 | +186% |
| Income taxes | 67/77 | €2,853 | €22,888 | +€20,035 | +702% |
| Profit (loss) for the period | 9904 | €15,396 | €29,234 | +€13,838 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,396 | €29,234 | +€13,838 | +89.9% |
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 15 October 2026 via checked.be.