BIRUNI: 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.
BIRUNI
Largest movements
- Tangible fixed assets -€712,283
down €712,283 (-56.9%), from €1.3m to €538,778
- Deferred charges and accrued income -€17,288
no longer reported in 2025 (was €17,288)
- Debts after one year -€885,986
no longer reported in 2025 (was €885,986)
- Profit (loss) carried forward +€158,238
up €158,238 (+78.8%), from -€200,893 to -€42,655
- Other debts +€77,990
up €77,990 (+15.5%), from €503,994 to €581,984
- Current portion of long-term debt -€67,648
no longer reported in 2025 (was €67,648)
- Gross operating margin +€839,846
up €839,846 (+956%), from €87,833 to €927,679
- Depreciation -€30,000
down €30,000 (-54.0%), from €55,571 to €25,571
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 | €1,269,745 | €540,329 | -€729,416 | -57.4% |
| Fixed assets | 21/28 | €1,251,061 | €538,778 | -€712,283 | -56.9% |
| Tangible fixed assets | 22/27 | €1,251,061 | €538,778 | -€712,283 | -56.9% |
| Land and buildings | 22 | €1,251,061 | €538,778 | -€712,283 | -56.9% |
| Current assets | 29/58 | €18,684 | €1,551 | -€17,133 | -91.7% |
| Amounts receivable within one year | 40/41 | €700 | €1,550 | +€850 | +121% |
| Other amounts receivable | 41 | €700 | €1,550 | +€850 | +121% |
| Cash at bank and in hand | 54/58 | €696 | €1 | -€695 | -99.9% |
| Deferred charges and accrued income | 490/1 | €17,288 | - | -€17,288 | |
| Total equity and liabilities | 10/49 | €1,269,745 | €540,329 | -€729,416 | -57.4% |
| Equity | 10/15 | -€199,893 | -€41,655 | +€158,238 | +79.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,893 | -€42,655 | +€158,238 | +78.8% |
| Amounts payable | 17/49 | €1,469,638 | €581,984 | -€887,655 | -60.4% |
| Amounts payable after more than one year | 17 | €885,986 | - | -€885,986 | |
| Financial debts | 170/4 | €885,986 | - | -€885,986 | |
| Amounts payable within one year | 42/48 | €583,652 | €581,984 | -€1,668 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €67,648 | - | -€67,648 | |
| Trade debts | 44 | €12,010 | - | -€12,010 | |
| Suppliers | 440/4 | €12,010 | - | -€12,010 | |
| Other amounts payable | 47/48 | €503,994 | €581,984 | +€77,990 | +15.5% |
| Non-recurring operating income | 76A | - | €903,195 | +€903,195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,571 | €25,571 | -€30,000 | -54.0% |
| Other operating charges | 640/8 | €12,128 | €15,269 | +€3,141 | +25.9% |
| Non-recurring operating charges | 66A | - | €704,001 | +€704,001 | |
| Gross operating margin | 9900 | €87,833 | €927,679 | +€839,846 | +956% |
| Operating profit (loss) | 9901 | €20,134 | €182,838 | +€162,704 | +808% |
| Financial charges | 65/66B | €16,271 | €24,600 | +€8,329 | +51.2% |
| Recurring financial charges | 65 | €16,271 | €24,600 | +€8,329 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €3,864 | €158,238 | +€154,375 | +3,996% |
| Profit (loss) for the period | 9904 | €3,864 | €158,238 | +€154,375 | +3,996% |
| Profit (loss) for the period to be appropriated | 9905 | €3,864 | €158,238 | +€154,375 | +3,996% |
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 29 October 2026 via checked.be.