BOURYNOMIE: 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.
BOURYNOMIE
Largest movements
- Stocks and contracts +€336,344
up €336,344 (+33.8%), from €995,573 to €1.3m
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Cash +€185,802
up €185,802 (+14.2%), from €1.3m to €1.5m
mainly Net result for the year (+€1.1m) and Current investments (+€250,000)
- Receivables within one year +€181,798
up €181,798 (+51.3%), from €354,289 to €536,087
of which Other amounts receivable: +€121,831
- Tangible fixed assets +€96,521
up €96,521 (+19.5%), from €494,234 to €590,755
of which Furniture and vehicles: +€64,856
- Reserves +€259,971
up €259,971 (+12.6%), from €2.1m to €2.3m
of which Distributable reserves: +€365,221
- Other debts +€150,430
up €150,430 (+21.1%), from €713,926 to €864,356
- Trade debts +€136,652
up €136,652 (+73.6%), from €185,561 to €322,213
- Accrued charges and deferred income +€76,755
up €76,755 (+29.4%), from €261,246 to €338,001
- Tax, wage and social debts -€41,478
down €41,478 (-28.0%), from €148,174 to €106,697
of which Taxes: -€25,321
- Staff costs +€117,798
up €117,798 (+10.1%), from €1.2m to €1.3m
- Taxes -€56,938
down €56,938 (-21.7%), from €262,461 to €205,523
- Gross operating margin +€54,177
up €54,177 (+2.0%), from €2.7m to €2.8m
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 | €3,417,714 | €3,972,873 | +€555,159 | +16.2% |
| Fixed assets | 21/28 | €495,609 | €592,130 | +€96,521 | +19.5% |
| Tangible fixed assets | 22/27 | €494,234 | €590,755 | +€96,521 | +19.5% |
| Plant, machinery and equipment | 23 | €102,094 | €136,878 | +€34,784 | +34.1% |
| Furniture and vehicles | 24 | €123,160 | €188,016 | +€64,856 | +52.7% |
| Other tangible fixed assets | 26 | €268,981 | €265,862 | -€3,119 | -1.2% |
| Financial fixed assets | 28 | €1,375 | €1,375 | = | 0.0% |
| Current assets | 29/58 | €2,922,105 | €3,380,742 | +€458,638 | +15.7% |
| Stocks and contracts in progress | 3 | €995,573 | €1,331,917 | +€336,344 | +33.8% |
| Stocks | 30/36 | €995,573 | €1,331,917 | +€336,344 | +33.8% |
| Amounts receivable within one year | 40/41 | €354,289 | €536,087 | +€181,798 | +51.3% |
| Trade receivables | 40 | €163,344 | €223,311 | +€59,967 | +36.7% |
| Other amounts receivable | 41 | €190,945 | €312,776 | +€121,831 | +63.8% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €1,311,598 | €1,497,400 | +€185,802 | +14.2% |
| Deferred charges and accrued income | 490/1 | €10,645 | €15,338 | +€4,693 | +44.1% |
| Total equity and liabilities | 10/49 | €3,417,714 | €3,972,873 | +€555,159 | +16.2% |
| Equity | 10/15 | €2,081,635 | €2,341,605 | +€259,971 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,063,035 | €2,323,005 | +€259,971 | +12.6% |
| Tax-exempt reserves | 132 | €315,750 | €210,500 | -€105,250 | -33.3% |
| Distributable reserves | 133 | €1,747,285 | €2,112,505 | +€365,221 | +20.9% |
| Amounts payable | 17/49 | €1,336,079 | €1,631,267 | +€295,188 | +22.1% |
| Amounts payable within one year | 42/48 | €1,074,833 | €1,293,266 | +€218,433 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €27,171 | - | -€27,171 | |
| Trade debts | 44 | €185,561 | €322,213 | +€136,652 | +73.6% |
| Suppliers | 440/4 | €185,561 | €322,213 | +€136,652 | +73.6% |
| Taxes, remuneration and social security | 45 | €148,174 | €106,697 | -€41,478 | -28.0% |
| Taxes | 450/3 | €78,350 | €53,030 | -€25,321 | -32.3% |
| Remuneration and social security | 454/9 | €69,824 | €53,667 | -€16,157 | -23.1% |
| Other amounts payable | 47/48 | €713,926 | €864,356 | +€150,430 | +21.1% |
| Accrued charges and deferred income | 492/3 | €261,246 | €338,001 | +€76,755 | +29.4% |
| Non-recurring operating income | 76A | €3,015 | - | -€3,015 | |
| Remuneration, social security and pensions | 62 | €1,163,829 | €1,281,627 | +€117,798 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,207 | €131,763 | +€3,556 | +2.8% |
| Other operating charges | 640/8 | €12,089 | €13,535 | +€1,446 | +12.0% |
| Gross operating margin | 9900 | €2,719,594 | €2,773,771 | +€54,177 | +2.0% |
| Operating profit (loss) | 9901 | €1,415,468 | €1,346,846 | -€68,622 | -4.8% |
| Financial income | 75/76B | €36,296 | €54,472 | +€18,176 | +50.1% |
| Recurring financial income | 75 | €36,296 | €54,472 | +€18,176 | +50.1% |
| Financial charges | 65/66B | €43,918 | €52,066 | +€8,148 | +18.6% |
| Recurring financial charges | 65 | €43,918 | €52,066 | +€8,148 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €1,407,846 | €1,349,252 | -€58,594 | -4.2% |
| Income taxes | 67/77 | €262,461 | €205,523 | -€56,938 | -21.7% |
| Profit (loss) for the period | 9904 | €1,145,384 | €1,143,729 | -€1,656 | -0.1% |
| Transfer from tax-exempt reserves | 789 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,145,384 | €1,248,979 | +€103,594 | +9.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.