BOURI SARAH: 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.
BOURI SARAH
Largest movements
- Cash -€107,657
down €107,657 (-59.3%), from €181,440 to €73,783
mainly Contributions, distributions and other (-€194,384) and Receivables within one year (-€28,407)
- Receivables within one year +€28,407
up €28,407 (+89.4%), from €31,773 to €60,180
- Deferred charges and accrued income -€5,534
down €5,534 (-90.1%), from €6,144 to €611
- Tangible fixed assets -€4,501
down €4,501 (-16.1%), from €27,988 to €23,487
of which Leasing and similar rights: -€8,842
- Profit (loss) carried forward -€194,384
down €194,384 (-100%), from €194,384 to €0
- Reserves +€80,178
new in 2025: €80,178
- Other debts +€53,968
up €53,968 (+6,479%), from €833 to €54,801
- Tax, wage and social debts -€20,908
down €20,908 (-67.6%), from €30,946 to €10,038
of which Taxes: -€25,951
- Debts after one year -€8,724
down €8,724 (-72.9%), from €11,959 to €3,235
- Gross operating margin +€15,196
up €15,196 (+12.7%), from €119,388 to €134,584
- Staff costs +€12,527
new in 2025: €12,527
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 | €247,346 | €158,061 | -€89,285 | -36.1% |
| Fixed assets | 21/28 | €27,988 | €23,487 | -€4,501 | -16.1% |
| Tangible fixed assets | 22/27 | €27,988 | €23,487 | -€4,501 | -16.1% |
| Land and buildings | 22 | - | €6,875 | +€6,875 | |
| Furniture and vehicles | 24 | €8,512 | €5,978 | -€2,534 | -29.8% |
| Leasing and similar rights | 25 | €19,476 | €10,634 | -€8,842 | -45.4% |
| Current assets | 29/58 | €219,358 | €134,573 | -€84,784 | -38.7% |
| Amounts receivable within one year | 40/41 | €31,773 | €60,180 | +€28,407 | +89.4% |
| Other amounts receivable | 41 | €31,773 | €60,180 | +€28,407 | +89.4% |
| Cash at bank and in hand | 54/58 | €181,440 | €73,783 | -€107,657 | -59.3% |
| Deferred charges and accrued income | 490/1 | €6,144 | €611 | -€5,534 | -90.1% |
| Total equity and liabilities | 10/49 | €247,346 | €158,061 | -€89,285 | -36.1% |
| Equity | 10/15 | €194,484 | €80,278 | -€114,206 | -58.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €80,178 | +€80,178 | |
| Distributable reserves | 133 | - | €80,178 | +€80,178 | |
| Profit (loss) carried forward | 14 | €194,384 | €0 | -€194,384 | -100% |
| Amounts payable | 17/49 | €52,862 | €77,783 | +€24,921 | +47.1% |
| Amounts payable after more than one year | 17 | €11,959 | €3,235 | -€8,724 | -72.9% |
| Financial debts | 170/4 | €11,959 | €3,235 | -€8,724 | -72.9% |
| Amounts payable within one year | 42/48 | €40,772 | €74,282 | +€33,510 | +82.2% |
| Current portion of amounts payable after more than one year | 42 | €8,593 | €8,724 | +€130 | +1.5% |
| Trade debts | 44 | €400 | €718 | +€318 | +79.5% |
| Suppliers | 440/4 | €400 | €718 | +€318 | +79.5% |
| Taxes, remuneration and social security | 45 | €30,946 | €10,038 | -€20,908 | -67.6% |
| Taxes | 450/3 | €30,946 | €4,994 | -€25,951 | -83.9% |
| Remuneration and social security | 454/9 | - | €5,044 | +€5,044 | |
| Other amounts payable | 47/48 | €833 | €54,801 | +€53,968 | +6,479% |
| Accrued charges and deferred income | 492/3 | €131 | €266 | +€135 | +103% |
| Remuneration, social security and pensions | 62 | - | €12,527 | +€12,527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,810 | €13,030 | +€1,220 | +10.3% |
| Other operating charges | 640/8 | €2,563 | €3,906 | +€1,343 | +52.4% |
| Gross operating margin | 9900 | €119,388 | €134,584 | +€15,196 | +12.7% |
| Operating profit (loss) | 9901 | €105,014 | €105,121 | +€107 | +0.1% |
| Financial income | 75/76B | €797 | €3 | -€794 | -99.7% |
| Recurring financial income | 75 | €797 | €3 | -€794 | -99.7% |
| Financial charges | 65/66B | €449 | €339 | -€111 | -24.6% |
| Recurring financial charges | 65 | €449 | €339 | -€111 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €105,362 | €104,785 | -€577 | -0.5% |
| Income taxes | 67/77 | €24,686 | €24,607 | -€79 | -0.3% |
| Profit (loss) for the period | 9904 | €80,675 | €80,178 | -€497 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,675 | €80,178 | -€497 | -0.6% |
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 30 October 2026 via checked.be.