BOURRYMMO: 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.
BOURRYMMO
Largest movements
- Cash +€77,844
up €77,844 (+147%), from €53,096 to €130,940
mainly Depreciation (+€93,446) and Net result for the year (+€52,578)
- Tangible fixed assets -€70,328
down €70,328 (-4.7%), from €1.5m to €1.4m
of which Land and buildings: -€62,714
- Debts after one year -€54,454
down €54,454 (-16.2%), from €335,387 to €280,932
of which Other amounts payable: -€31,226
- Reserves +€50,860
up €50,860 (+6.1%), from €830,387 to €881,247
of which Distributable reserves: +€54,092
- Gross operating margin +€19,893
up €19,893 (+10.1%), from €197,555 to €217,447
- Financial charges -€6,779
down €6,779 (-25.2%), from €26,889 to €20,110
- Taxes +€5,654
up €5,654 (+35.1%), from €16,118 to €21,771
- Financial income -€5,246
down €5,246 (-94.4%), from €5,555 to €309
of which Financial income: -€4,746
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 | €1,556,105 | €1,554,902 | -€1,202 | -0.1% |
| Fixed assets | 21/28 | €1,493,775 | €1,423,447 | -€70,328 | -4.7% |
| Tangible fixed assets | 22/27 | €1,493,775 | €1,423,447 | -€70,328 | -4.7% |
| Land and buildings | 22 | €1,456,920 | €1,394,207 | -€62,714 | -4.3% |
| Plant, machinery and equipment | 23 | €889 | €974 | +€85 | +9.5% |
| Furniture and vehicles | 24 | €35,965 | €28,266 | -€7,699 | -21.4% |
| Current assets | 29/58 | €62,330 | €131,455 | +€69,125 | +111% |
| Amounts receivable within one year | 40/41 | €8,530 | €0 | -€8,530 | -100% |
| Other amounts receivable | 41 | €8,530 | €0 | -€8,530 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €53,096 | €130,940 | +€77,844 | +147% |
| Deferred charges and accrued income | 490/1 | €704 | €515 | -€189 | -26.8% |
| Total equity and liabilities | 10/49 | €1,556,105 | €1,554,902 | -€1,202 | -0.1% |
| Equity | 10/15 | €1,127,859 | €1,178,719 | +€50,860 | +4.5% |
| Contributions | 10/11 | €297,472 | €297,472 | = | 0.0% |
| Capital | 10 | €297,472 | €297,472 | = | 0.0% |
| Issued capital | 100 | €297,472 | €297,472 | = | 0.0% |
| Reserves | 13 | €830,387 | €881,247 | +€50,860 | +6.1% |
| Non-distributable reserves | 130/1 | €29,747 | €29,747 | = | 0.0% |
| Legal reserve | 130 | €29,747 | €29,747 | = | 0.0% |
| Tax-exempt reserves | 132 | €73,513 | €70,281 | -€3,232 | -4.4% |
| Distributable reserves | 133 | €727,127 | €781,218 | +€54,092 | +7.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €30,883 | €29,805 | -€1,077 | -3.5% |
| Deferred taxes | 168 | €30,883 | €29,805 | -€1,077 | -3.5% |
| Amounts payable | 17/49 | €397,363 | €346,378 | -€50,985 | -12.8% |
| Amounts payable after more than one year | 17 | €335,387 | €280,932 | -€54,454 | -16.2% |
| Financial debts | 170/4 | €38,983 | €15,754 | -€23,229 | -59.6% |
| Other amounts payable | 178/9 | €296,404 | €265,178 | -€31,226 | -10.5% |
| Amounts payable within one year | 42/48 | €60,859 | €64,548 | +€3,690 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €22,755 | €23,229 | +€474 | +2.1% |
| Trade debts | 44 | €3,527 | €361 | -€3,166 | -89.8% |
| Suppliers | 440/4 | €3,527 | €361 | -€3,166 | -89.8% |
| Taxes, remuneration and social security | 45 | €15,724 | €25,360 | +€9,637 | +61.3% |
| Taxes | 450/3 | €15,724 | €25,360 | +€9,637 | +61.3% |
| Other amounts payable | 47/48 | €18,853 | €15,598 | -€3,255 | -17.3% |
| Accrued charges and deferred income | 492/3 | €1,117 | €897 | -€220 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,924 | €93,446 | +€522 | +0.6% |
| Other operating charges | 640/8 | €30,276 | €30,929 | +€653 | +2.2% |
| Gross operating margin | 9900 | €197,555 | €217,447 | +€19,893 | +10.1% |
| Operating profit (loss) | 9901 | €74,355 | €93,073 | +€18,718 | +25.2% |
| Financial income | 75/76B | €5,555 | €309 | -€5,246 | -94.4% |
| Recurring financial income | 75 | €5,055 | €309 | -€4,746 | -93.9% |
| Non-recurring financial income | 76B | €500 | €0 | -€500 | -100% |
| Financial charges | 65/66B | €26,889 | €20,110 | -€6,779 | -25.2% |
| Recurring financial charges | 65 | €26,889 | €20,110 | -€6,779 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €53,022 | €73,272 | +€20,250 | +38.2% |
| Transfer from deferred taxes | 780 | €1,623 | €1,077 | -€545 | -33.6% |
| Income taxes | 67/77 | €16,118 | €21,771 | +€5,654 | +35.1% |
| Profit (loss) for the period | 9904 | €38,526 | €52,578 | +€14,052 | +36.5% |
| Transfer from tax-exempt reserves | 789 | €4,868 | €3,232 | -€1,636 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,394 | €55,810 | +€12,416 | +28.6% |
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 17 October 2026 via checked.be.