BUWO: what changed
Two fiscal 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.
BUWO
Largest movements
- Cash -€9,180
down €9,180 (-98.9%), from €9,280 to €100
mainly Debts after one year (-€11,136) and Receivables within one year (-€6,898)
- Tangible fixed assets -€8,430
down €8,430 (-15.6%), from €54,047 to €45,617
of which Furniture and vehicles: -€8,349
- Receivables within one year +€6,898
up €6,898 (+792.9%), from €870 to €7,768
of which Trade receivables: +€7,615
- Debts after one year -€11,136
down €11,136 (-27.1%), from €41,078 to €29,942
- Other debts +€1,812
up €1,812 (+29.0%), from €6,240 to €8,052
- Profit (loss) carried forward -€831
new in 2025: -€831
- Trade debts -€762
down €762 (-27.3%), from €2,791 to €2,029
- Depreciation +€2,331
up €2,331 (+38.2%), from €6,099 to €8,430
- Gross operating margin -€1,421
down €1,421 (-11.7%), from €12,116 to €10,695
- Taxes -€1,284
down €1,284 (-78.8%), from €1,630 to €346
- Financial charges +€640
up €640 (+48.3%), from €1,325 to €1,965
- Other operating charges +€228
up €228 (+40.9%), from €557 to €785
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 | €64,880 | €54,393 | -€10,487 | -16.2% |
| Fixed assets | 21/28 | €54,047 | €45,617 | -€8,430 | -15.6% |
| Tangible fixed assets | 22/27 | €54,047 | €45,617 | -€8,430 | -15.6% |
| Plant, machinery and equipment | 23 | €178 | €97 | -€81 | -45.5% |
| Furniture and vehicles | 24 | €53,869 | €45,520 | -€8,349 | -15.5% |
| Current assets | 29/58 | €10,833 | €8,776 | -€2,057 | -19.0% |
| Amounts receivable within one year | 40/41 | €870 | €7,768 | +€6,898 | +792.9% |
| Trade receivables | 40 | - | €7,615 | +€7,615 | |
| Other amounts receivable | 41 | €870 | €153 | -€717 | -82.4% |
| Cash at bank and in hand | 54/58 | €9,280 | €100 | -€9,180 | -98.9% |
| Deferred charges and accrued income | 490/1 | €683 | €908 | +€225 | +32.9% |
| Total equity and liabilities | 10/49 | €64,880 | €54,393 | -€10,487 | -16.2% |
| Equity | 10/15 | €2,705 | €1,874 | -€831 | -30.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,705 | €1,705 | = | 0.0% |
| Distributable reserves | 133 | €1,705 | €1,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€831 | -€831 | |
| Amounts payable | 17/49 | €62,175 | €52,519 | -€9,656 | -15.5% |
| Amounts payable after more than one year | 17 | €41,078 | €29,942 | -€11,136 | -27.1% |
| Financial debts | 170/4 | €41,078 | €29,942 | -€11,136 | -27.1% |
| Amounts payable within one year | 42/48 | €21,097 | €22,577 | +€1,480 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €10,683 | €11,135 | +€452 | +4.2% |
| Trade debts | 44 | €2,791 | €2,029 | -€762 | -27.3% |
| Suppliers | 440/4 | €2,791 | €2,029 | -€762 | -27.3% |
| Taxes, remuneration and social security | 45 | €1,383 | €1,361 | -€22 | -1.6% |
| Taxes | 450/3 | €1,383 | €1,361 | -€22 | -1.6% |
| Other amounts payable | 47/48 | €6,240 | €8,052 | +€1,812 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,099 | €8,430 | +€2,331 | +38.2% |
| Other operating charges | 640/8 | €557 | €785 | +€228 | +40.9% |
| Gross operating margin | 9900 | €12,116 | €10,695 | -€1,421 | -11.7% |
| Operating profit (loss) | 9901 | €5,460 | €1,480 | -€3,980 | -72.9% |
| Financial charges | 65/66B | €1,325 | €1,965 | +€640 | +48.3% |
| Recurring financial charges | 65 | €1,325 | €1,965 | +€640 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €4,135 | -€485 | -€4,620 | |
| Income taxes | 67/77 | €1,630 | €346 | -€1,284 | -78.8% |
| Profit (loss) for the period | 9904 | €2,505 | -€831 | -€3,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,505 | -€831 | -€3,336 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.