BUSCARDINI COMMUNICATIONS: 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.
BUSCARDINI COMMUNICATIONS
Largest movements
- Cash -€69,883
down €69,883 (-68.8%), from €101,607 to €31,724
mainly Other debts (-€41,419) and Trade debts (-€26,739)
- Deferred charges and accrued income -€21,200
down €21,200 (-90.8%), from €23,352 to €2,151
- Tangible fixed assets +€3,472
up €3,472 (+100%), from €3,455 to €6,926
of which Furniture and vehicles: +€3,762
- Receivables within one year +€2,062
up €2,062 (+19.9%), from €10,367 to €12,429
of which Trade receivables: +€11,388
- Other debts -€41,419
down €41,419 (-63.6%), from €65,125 to €23,706
- Trade debts -€26,739
down €26,739 (-81.4%), from €32,836 to €6,097
- Tax, wage and social debts -€16,046
down €16,046 (-60.9%), from €26,349 to €10,303
- Gross operating margin -€69,898
down €69,898 (-50.6%), from €138,116 to €68,217
- Staff costs -€22,154
down €22,154 (-38.8%), from €57,067 to €34,913
- Taxes -€14,766
down €14,766 (-63.9%), from €23,094 to €8,328
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,269 | €56,719 | -€85,550 | -60.1% |
| Fixed assets | 21/28 | €6,943 | €10,415 | +€3,472 | +50.0% |
| Tangible fixed assets | 22/27 | €3,455 | €6,926 | +€3,472 | +100% |
| Furniture and vehicles | 24 | €1,179 | €4,941 | +€3,762 | +319% |
| Other tangible fixed assets | 26 | €2,276 | €1,985 | -€291 | -12.8% |
| Financial fixed assets | 28 | €3,488 | €3,488 | = | 0.0% |
| Current assets | 29/58 | €135,326 | €46,305 | -€89,022 | -65.8% |
| Amounts receivable within one year | 40/41 | €10,367 | €12,429 | +€2,062 | +19.9% |
| Trade receivables | 40 | - | €11,388 | +€11,388 | |
| Other amounts receivable | 41 | €10,367 | €1,042 | -€9,326 | -90.0% |
| Cash at bank and in hand | 54/58 | €101,607 | €31,724 | -€69,883 | -68.8% |
| Deferred charges and accrued income | 490/1 | €23,352 | €2,151 | -€21,200 | -90.8% |
| Total equity and liabilities | 10/49 | €142,269 | €56,719 | -€85,550 | -60.1% |
| Equity | 10/15 | €17,960 | €16,614 | -€1,345 | -7.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,960 | €12,614 | -€1,345 | -9.6% |
| Amounts payable | 17/49 | €124,310 | €40,105 | -€84,205 | -67.7% |
| Amounts payable within one year | 42/48 | €124,310 | €40,105 | -€84,205 | -67.7% |
| Trade debts | 44 | €32,836 | €6,097 | -€26,739 | -81.4% |
| Suppliers | 440/4 | €32,836 | €6,097 | -€26,739 | -81.4% |
| Taxes, remuneration and social security | 45 | €26,349 | €10,303 | -€16,046 | -60.9% |
| Taxes | 450/3 | €26,349 | €10,303 | -€16,046 | -60.9% |
| Other amounts payable | 47/48 | €65,125 | €23,706 | -€41,419 | -63.6% |
| Remuneration, social security and pensions | 62 | €57,067 | €34,913 | -€22,154 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,808 | €1,958 | +€150 | +8.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €36 | - | -€36 | |
| Gross operating margin | 9900 | €138,116 | €68,217 | -€69,898 | -50.6% |
| Operating profit (loss) | 9901 | €78,817 | €30,946 | -€47,870 | -60.7% |
| Financial income | 75/76B | €13 | €17 | +€4 | +27.5% |
| Recurring financial income | 75 | €13 | €17 | +€4 | +27.5% |
| Financial charges | 65/66B | €375 | €451 | +€76 | +20.2% |
| Recurring financial charges | 65 | €375 | €451 | +€76 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €78,455 | €30,512 | -€47,943 | -61.1% |
| Income taxes | 67/77 | €23,094 | €8,328 | -€14,766 | -63.9% |
| Profit (loss) for the period | 9904 | €55,361 | €22,184 | -€33,177 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,361 | €22,184 | -€33,177 | -59.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.