BUNA: 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.
BUNA
Largest movements
- Receivables within one year -€4,000
down €4,000 (-4.9%), from €82,043 to €78,043
- Cash -€3,342
down €3,342 (-73.8%), from €4,528 to €1,185
mainly Net result for the year (-€7,342)
- Profit (loss) carried forward -€7,342
down €7,342 (-11.2%), from €65,809 to €58,467
- Gross operating margin +€8,687
up €8,687 (+56.3%), from -€15,442 to -€6,755
- Other operating charges -€583
down €583 (-59.3%), from €983 to €400
- Taxes -€551
down €551 (-92.1%), from €598 to €47
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 | €86,570 | €79,228 | -€7,342 | -8.5% |
| Current assets | 29/58 | €86,570 | €79,228 | -€7,342 | -8.5% |
| Amounts receivable within one year | 40/41 | €82,043 | €78,043 | -€4,000 | -4.9% |
| Other amounts receivable | 41 | €82,043 | €78,043 | -€4,000 | -4.9% |
| Cash at bank and in hand | 54/58 | €4,528 | €1,185 | -€3,342 | -73.8% |
| Total equity and liabilities | 10/49 | €86,570 | €79,228 | -€7,342 | -8.5% |
| Equity | 10/15 | €86,269 | €78,927 | -€7,342 | -8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,809 | €58,467 | -€7,342 | -11.2% |
| Amounts payable | 17/49 | €301 | €301 | = | 0.0% |
| Amounts payable within one year | 42/48 | €301 | €301 | = | 0.0% |
| Other amounts payable | 47/48 | €301 | €301 | = | 0.0% |
| Non-recurring operating income | 76A | €13,850 | - | -€13,850 | |
| Other operating charges | 640/8 | €983 | €400 | -€583 | -59.3% |
| Non-recurring operating charges | 66A | €2,892 | - | -€2,892 | |
| Gross operating margin | 9900 | -€15,442 | -€6,755 | +€8,687 | +56.3% |
| Operating profit (loss) | 9901 | -€19,316 | -€7,155 | +€12,162 | +63.0% |
| Financial income | 75/76B | €56 | - | -€56 | |
| Recurring financial income | 75 | €56 | - | -€56 | |
| Financial charges | 65/66B | €202 | €140 | -€61 | -30.4% |
| Recurring financial charges | 65 | €202 | €140 | -€61 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,462 | -€7,295 | +€12,167 | +62.5% |
| Income taxes | 67/77 | €598 | €47 | -€551 | -92.1% |
| Profit (loss) for the period | 9904 | -€20,060 | -€7,342 | +€12,718 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,060 | -€7,342 | +€12,718 | +63.4% |
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 11 October 2026 via checked.be.