BourgenoUrologie: 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.
BourgenoUrologie
Largest movements
- Deferred charges and accrued income +€72,513
up €72,513 (+456.9%), from €15,869 to €88,381
- Cash +€57,312
up €57,312 (+521.4%), from €10,991 to €68,304
mainly Net result for the year (+€166,459) and Depreciation (+€7,509)
- Tangible fixed assets +€32,190
new in 2025: €32,190
of which Furniture and vehicles: +€16,756
- Receivables within one year +€2,040
new in 2025: €2,040
of which Other amounts receivable: +€1,790
- Profit (loss) carried forward +€166,459
up €166,459 (+905.6%), from €18,382 to €184,841
- Tax, wage and social debts -€2,815
down €2,815 (-59.4%), from €4,740 to €1,924
- Gross operating margin +€198,834
up €198,834 (+749.0%), from €26,548 to €225,382
- Taxes +€46,185
up €46,185 (+974.4%), from €4,740 to €50,924
- Depreciation +€4,102
up €4,102 (+120.4%), from €3,407 to €7,509
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 | €26,860 | €190,915 | +€164,055 | +610.8% |
| Fixed assets | 21/28 | - | €32,190 | +€32,190 | |
| Tangible fixed assets | 22/27 | - | €32,190 | +€32,190 | |
| Furniture and vehicles | 24 | - | €16,756 | +€16,756 | |
| Other tangible fixed assets | 26 | - | €15,434 | +€15,434 | |
| Current assets | 29/58 | €26,860 | €158,725 | +€131,865 | +490.9% |
| Amounts receivable within one year | 40/41 | - | €2,040 | +€2,040 | |
| Trade receivables | 40 | - | €250 | +€250 | |
| Other amounts receivable | 41 | - | €1,790 | +€1,790 | |
| Cash at bank and in hand | 54/58 | €10,991 | €68,304 | +€57,312 | +521.4% |
| Deferred charges and accrued income | 490/1 | €15,869 | €88,381 | +€72,513 | +456.9% |
| Total equity and liabilities | 10/49 | €26,860 | €190,915 | +€164,055 | +610.8% |
| Equity | 10/15 | €21,882 | €188,341 | +€166,459 | +760.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,382 | €184,841 | +€166,459 | +905.6% |
| Amounts payable | 17/49 | €4,979 | €2,574 | -€2,405 | -48.3% |
| Amounts payable within one year | 42/48 | €4,779 | €2,574 | -€2,205 | -46.1% |
| Trade debts | 44 | €39 | €650 | +€611 | +1566.2% |
| Suppliers | 440/4 | €39 | €650 | +€611 | +1566.2% |
| Taxes, remuneration and social security | 45 | €4,740 | €1,924 | -€2,815 | -59.4% |
| Taxes | 450/3 | €4,740 | €1,924 | -€2,815 | -59.4% |
| Accrued charges and deferred income | 492/3 | €200 | €0 | -€200 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,407 | €7,509 | +€4,102 | +120.4% |
| Other operating charges | 640/8 | - | €433 | +€433 | |
| Gross operating margin | 9900 | €26,548 | €225,382 | +€198,834 | +749.0% |
| Operating profit (loss) | 9901 | €23,141 | €217,440 | +€194,299 | +839.6% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €20 | €105 | +€85 | +425.0% |
| Recurring financial charges | 65 | €20 | €105 | +€85 | +425.0% |
| Profit (loss) for the period before taxes | 9903 | €23,121 | €217,384 | +€194,262 | +840.2% |
| Income taxes | 67/77 | €4,740 | €50,924 | +€46,185 | +974.4% |
| Profit (loss) for the period | 9904 | €18,382 | €166,459 | +€148,078 | +805.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,382 | €166,459 | +€148,078 | +805.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.