BUVA VLEESWAREN: 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.
BUVA VLEESWAREN
Largest movements
- Receivables within one year +€200,849
up €200,849 (+115%), from €175,347 to €376,196
of which Other amounts receivable: +€165,130
- Cash -€96,651
down €96,651 (-99.9%), from €96,770 to €119
mainly Receivables within one year (-€200,849) and Investment in fixed assets (net) (-€48,432)
- Stocks and contracts +€24,634
up €24,634 (+16.6%), from €148,569 to €173,203
- Tangible fixed assets -€9,489
down €9,489 (-3.5%), from €272,224 to €262,734
of which Plant, machinery and equipment: -€18,235
- Profit (loss) carried forward +€77,736
up €77,736 (+183%), from €42,437 to €120,173
- Other debts +€18,650
new in 2025: €18,650
- Trade debts +€14,166
up €14,166 (+11.4%), from €124,690 to €138,857
- Gross operating margin +€224,070
up €224,070 (+185%), from €121,292 to €345,362
- Staff costs +€83,505
up €83,505 (+73.8%), from €113,211 to €196,716
- Taxes -€13,918
down €13,918, from €13,843 to -€75
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 | €718,017 | €836,538 | +€118,522 | +16.5% |
| Fixed assets | 21/28 | €280,629 | €268,856 | -€11,773 | -4.2% |
| Intangible fixed assets | 21 | €8,405 | €6,122 | -€2,283 | -27.2% |
| Tangible fixed assets | 22/27 | €272,224 | €262,734 | -€9,489 | -3.5% |
| Land and buildings | 22 | €60,750 | €48,546 | -€12,204 | -20.1% |
| Plant, machinery and equipment | 23 | €207,323 | €189,088 | -€18,235 | -8.8% |
| Furniture and vehicles | 24 | €4,151 | €4,811 | +€660 | +15.9% |
| Assets under construction and advance payments | 27 | - | €20,290 | +€20,290 | |
| Current assets | 29/58 | €437,388 | €567,682 | +€130,295 | +29.8% |
| Stocks and contracts in progress | 3 | €148,569 | €173,203 | +€24,634 | +16.6% |
| Stocks | 30/36 | €148,569 | €173,203 | +€24,634 | +16.6% |
| Amounts receivable within one year | 40/41 | €175,347 | €376,196 | +€200,849 | +115% |
| Trade receivables | 40 | €101,660 | €137,379 | +€35,719 | +35.1% |
| Other amounts receivable | 41 | €73,688 | €238,818 | +€165,130 | +224% |
| Cash at bank and in hand | 54/58 | €96,770 | €119 | -€96,651 | -99.9% |
| Deferred charges and accrued income | 490/1 | €16,701 | €18,163 | +€1,462 | +8.8% |
| Total equity and liabilities | 10/49 | €718,017 | €836,538 | +€118,522 | +16.5% |
| Equity | 10/15 | €576,706 | €654,442 | +€77,736 | +13.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €509,479 | €509,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €507,001 | €507,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,437 | €120,173 | +€77,736 | +183% |
| Amounts payable | 17/49 | €141,311 | €182,097 | +€40,786 | +28.9% |
| Amounts payable within one year | 42/48 | €141,311 | €182,097 | +€40,786 | +28.9% |
| Trade debts | 44 | €124,690 | €138,857 | +€14,166 | +11.4% |
| Suppliers | 440/4 | €124,690 | €138,857 | +€14,166 | +11.4% |
| Taxes, remuneration and social security | 45 | €16,621 | €24,591 | +€7,970 | +48.0% |
| Taxes | 450/3 | €731 | €580 | -€151 | -20.6% |
| Remuneration and social security | 454/9 | €15,890 | €24,010 | +€8,121 | +51.1% |
| Other amounts payable | 47/48 | - | €18,650 | +€18,650 | |
| Remuneration, social security and pensions | 62 | €113,211 | €196,716 | +€83,505 | +73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,051 | €60,205 | +€3,153 | +5.5% |
| Other operating charges | 640/8 | €16,129 | €12,878 | -€3,250 | -20.2% |
| Gross operating margin | 9900 | €121,292 | €345,362 | +€224,070 | +185% |
| Operating profit (loss) | 9901 | -€65,100 | €75,563 | +€140,662 | |
| Financial income | 75/76B | €1,053 | €4,245 | +€3,192 | +303% |
| Recurring financial income | 75 | €1,053 | €4,245 | +€3,192 | +303% |
| Financial charges | 65/66B | €3,631 | €2,147 | -€1,484 | -40.9% |
| Recurring financial charges | 65 | €3,631 | €2,147 | -€1,484 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€67,677 | €77,661 | +€145,338 | |
| Income taxes | 67/77 | €13,843 | -€75 | -€13,918 | |
| Profit (loss) for the period | 9904 | -€81,520 | €77,736 | +€159,256 | |
| Profit (loss) for the period to be appropriated | 9905 | -€81,520 | €77,736 | +€159,256 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.