DORU BUCOVINA: 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.
DORU BUCOVINA
Largest movements
- Cash -€420,073
down €420,073 (-66.1%), from €635,225 to €215,152
mainly Tax, wage and social debts (-€163,110) and Trade debts (-€153,355)
- Receivables within one year +€53,409
up €53,409 (+4.8%), from €1.1m to €1.2m
of which Other amounts receivable: +€31,598
- Tangible fixed assets -€25,972
down €25,972 (-70.9%), from €36,656 to €10,684
of which Furniture and vehicles: -€26,183
- Tax, wage and social debts -€163,110
down €163,110 (-90.1%), from €180,956 to €17,846
of which Taxes: -€160,045
- Trade debts -€153,355
down €153,355 (-17.0%), from €900,590 to €747,235
of which Suppliers: -€141,366
- Other debts -€150,000
no longer reported in 2025 (was €150,000)
- Profit (loss) carried forward +€73,829
up €73,829 (+14.9%), from €497,021 to €570,850
- Turnover -€1.3m
down €1.3m (-47.4%), from €2.7m to €1.4m
- Purchases and services -€947,991
down €947,991 (-42.3%), from €2.2m to €1.3m
- Gross operating margin -€334,011
down €334,011 (-72.6%), from €459,834 to €125,823
- Taxes -€75,758
down €75,758 (-72.8%), from €104,038 to €28,280
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 | €1,790,027 | €1,397,391 | -€392,636 | -21.9% |
| Fixed assets | 21/28 | €37,031 | €11,059 | -€25,972 | -70.1% |
| Tangible fixed assets | 22/27 | €36,656 | €10,684 | -€25,972 | -70.9% |
| Plant, machinery and equipment | 23 | €9,109 | €9,320 | +€211 | +2.3% |
| Furniture and vehicles | 24 | €27,547 | €1,364 | -€26,183 | -95.0% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €1,752,996 | €1,386,332 | -€366,664 | -20.9% |
| Amounts receivable within one year | 40/41 | €1,117,771 | €1,171,180 | +€53,409 | +4.8% |
| Trade receivables | 40 | €750,952 | €772,763 | +€21,811 | +2.9% |
| Other amounts receivable | 41 | €366,819 | €398,417 | +€31,598 | +8.6% |
| Cash at bank and in hand | 54/58 | €635,225 | €215,152 | -€420,073 | -66.1% |
| Total equity and liabilities | 10/49 | €1,790,027 | €1,397,391 | -€392,636 | -21.9% |
| Equity | 10/15 | €517,481 | €591,310 | +€73,829 | +14.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €497,021 | €570,850 | +€73,829 | +14.9% |
| Provisions and deferred taxes | 16 | €41,000 | €41,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €41,000 | €41,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €41,000 | €41,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,231,546 | €765,082 | -€466,465 | -37.9% |
| Amounts payable within one year | 42/48 | €1,231,546 | €765,082 | -€466,465 | -37.9% |
| Trade debts | 44 | €900,590 | €747,235 | -€153,355 | -17.0% |
| Suppliers | 440/4 | €829,564 | €688,197 | -€141,366 | -17.0% |
| Bills of exchange payable | 441 | €71,027 | €59,038 | -€11,989 | -16.9% |
| Taxes, remuneration and social security | 45 | €180,956 | €17,846 | -€163,110 | -90.1% |
| Taxes | 450/3 | €168,325 | €8,280 | -€160,045 | -95.1% |
| Remuneration and social security | 454/9 | €12,631 | €9,566 | -€3,065 | -24.3% |
| Other amounts payable | 47/48 | €150,000 | - | -€150,000 | |
| Turnover | 70 | €2,703,547 | €1,421,545 | -€1.3m | -47.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,243,713 | €1,295,722 | -€947,991 | -42.3% |
| Remuneration, social security and pensions | 62 | €19,267 | €21,036 | +€1,769 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,327 | €18,363 | -€20,964 | -53.3% |
| Other operating charges | 640/8 | €2,999 | €1,841 | -€1,159 | -38.6% |
| Gross operating margin | 9900 | €459,834 | €125,823 | -€334,011 | -72.6% |
| Operating profit (loss) | 9901 | €398,240 | €84,583 | -€313,657 | -78.8% |
| Financial income | 75/76B | €14,039 | €21,239 | +€7,200 | +51.3% |
| Recurring financial income | 75 | €14,039 | €21,239 | +€7,200 | +51.3% |
| Financial charges | 65/66B | €14,362 | €3,713 | -€10,649 | -74.1% |
| Recurring financial charges | 65 | €14,362 | €3,713 | -€10,649 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | €397,917 | €102,109 | -€295,808 | -74.3% |
| Income taxes | 67/77 | €104,038 | €28,280 | -€75,758 | -72.8% |
| Profit (loss) for the period | 9904 | €293,879 | €73,829 | -€220,050 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €293,879 | €73,829 | -€220,050 | -74.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.