BUNA ELECTRONICS: 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 ELECTRONICS
Largest movements
- Cash -€18,464
down €18,464 (-34.5%), from €53,459 to €34,995
mainly Receivables within one year (-€10,772) and Debts after one year (-€10,000)
- Receivables within one year +€10,772
up €10,772 (+34.5%), from €31,213 to €41,985
of which Trade receivables: +€7,677
- Tangible fixed assets -€8,103
down €8,103 (-5.6%), from €145,838 to €137,735
of which Land and buildings: -€12,689
- Debts after one year -€10,000
down €10,000 (-21.1%), from €47,502 to €37,502
- Other debts -€6,003
down €6,003 (-100.0%), from €6,003 to €0
- Profit (loss) carried forward +€4,278
up €4,278 (+83.1%), from €5,146 to €9,424
- Financial charges -€1,229
down €1,229 (-38.7%), from €3,173 to €1,945
- Gross operating margin -€1,078
down €1,078 (-4.2%), from €25,792 to €24,713
- Other operating charges -€579
down €579 (-22.0%), from €2,634 to €2,054
- Financial income +€355
up €355 (+125.0%), from €284 to €638
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 | €284,353 | €269,623 | -€14,730 | -5.2% |
| Fixed assets | 21/28 | €145,838 | €137,735 | -€8,103 | -5.6% |
| Tangible fixed assets | 22/27 | €145,838 | €137,735 | -€8,103 | -5.6% |
| Land and buildings | 22 | €137,382 | €124,694 | -€12,689 | -9.2% |
| Plant, machinery and equipment | 23 | €3,206 | €2,495 | -€712 | -22.2% |
| Furniture and vehicles | 24 | €5,249 | €10,547 | +€5,298 | +100.9% |
| Current assets | 29/58 | €138,515 | €131,888 | -€6,627 | -4.8% |
| Amounts receivable within one year | 40/41 | €31,213 | €41,985 | +€10,772 | +34.5% |
| Trade receivables | 40 | €20,724 | €28,401 | +€7,677 | +37.0% |
| Other amounts receivable | 41 | €10,489 | €13,584 | +€3,095 | +29.5% |
| Current investments | 50/53 | €48,789 | €51,188 | +€2,400 | +4.9% |
| Cash at bank and in hand | 54/58 | €53,459 | €34,995 | -€18,464 | -34.5% |
| Deferred charges and accrued income | 490/1 | €5,054 | €3,720 | -€1,335 | -26.4% |
| Total equity and liabilities | 10/49 | €284,353 | €269,623 | -€14,730 | -5.2% |
| Equity | 10/15 | €205,527 | €209,804 | +€4,278 | +2.1% |
| Contributions | 10/11 | €6,450 | €6,450 | = | 0.0% |
| Reserves | 13 | €193,931 | €193,931 | = | 0.0% |
| Distributable reserves | 133 | €193,931 | €193,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,146 | €9,424 | +€4,278 | +83.1% |
| Amounts payable | 17/49 | €78,826 | €59,819 | -€19,007 | -24.1% |
| Amounts payable after more than one year | 17 | €47,502 | €37,502 | -€10,000 | -21.1% |
| Financial debts | 170/4 | €47,502 | €37,502 | -€10,000 | -21.1% |
| Amounts payable within one year | 42/48 | €31,324 | €22,317 | -€9,008 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €10,857 | €8,755 | -€2,102 | -19.4% |
| Suppliers | 440/4 | €10,857 | €8,755 | -€2,102 | -19.4% |
| Taxes, remuneration and social security | 45 | €4,465 | €3,562 | -€903 | -20.2% |
| Taxes | 450/3 | €4,465 | €3,562 | -€903 | -20.2% |
| Other amounts payable | 47/48 | €6,003 | €0 | -€6,003 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,189 | €16,969 | -€219 | -1.3% |
| Other operating charges | 640/8 | €2,634 | €2,054 | -€579 | -22.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €25,792 | €24,713 | -€1,078 | -4.2% |
| Operating profit (loss) | 9901 | €5,970 | €5,690 | -€280 | -4.7% |
| Financial income | 75/76B | €284 | €638 | +€355 | +125.0% |
| Recurring financial income | 75 | €284 | €638 | +€355 | +125.0% |
| Financial charges | 65/66B | €3,173 | €1,945 | -€1,229 | -38.7% |
| Recurring financial charges | 65 | €3,173 | €1,945 | -€1,229 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €3,080 | €4,383 | +€1,303 | +42.3% |
| Income taxes | 67/77 | €282 | €106 | -€177 | -62.5% |
| Profit (loss) for the period | 9904 | €2,798 | €4,278 | +€1,480 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,798 | €4,278 | +€1,480 | +52.9% |
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 10 October 2026 via checked.be.