BUDGET-BURO: 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.
BUDGET-BURO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,395
down €1,395 (-0.5%), from -€297,127 to -€298,522
- Other debts +€1,136
up €1,136 (+0.5%), from €246,074 to €247,210
- Trade debts +€258
up €258 (+62.3%), from €414 to €672
- Gross operating margin +€30
up €30 (+4.3%), from -€702 to -€672
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,468 | €6,467 | -€1 | 0.0% |
| Fixed assets | 21/28 | €6,411 | €6,411 | = | 0.0% |
| Financial fixed assets | 28 | €6,411 | €6,411 | = | 0.0% |
| Current assets | 29/58 | €57 | €56 | -€1 | -1.8% |
| Amounts receivable within one year | 40/41 | €56 | €56 | = | 0.0% |
| Other amounts receivable | 41 | €56 | €56 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €6,468 | €6,467 | -€1 | 0.0% |
| Equity | 10/15 | -€240,020 | -€241,415 | -€1,395 | -0.6% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Capital | 10 | €2,479 | €2,479 | = | 0.0% |
| Issued capital | 100 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €54,628 | €54,628 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Legal reserve | 130 | €248 | €248 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,332 | €1,332 | = | 0.0% |
| Distributable reserves | 133 | €53,048 | €53,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€297,127 | -€298,522 | -€1,395 | -0.5% |
| Amounts payable | 17/49 | €246,488 | €247,882 | +€1,394 | +0.6% |
| Amounts payable within one year | 42/48 | €246,488 | €247,882 | +€1,394 | +0.6% |
| Trade debts | 44 | €414 | €672 | +€258 | +62.3% |
| Suppliers | 440/4 | €414 | €672 | +€258 | +62.3% |
| Other amounts payable | 47/48 | €246,074 | €247,210 | +€1,136 | +0.5% |
| Gross operating margin | 9900 | -€702 | -€672 | +€30 | +4.3% |
| Operating profit (loss) | 9901 | -€702 | -€672 | +€30 | +4.3% |
| Financial charges | 65/66B | €24 | €28 | +€4 | +16.7% |
| Recurring financial charges | 65 | €24 | €28 | +€4 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€726 | -€700 | +€26 | +3.6% |
| Profit (loss) for the period | 9904 | -€726 | -€700 | +€26 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€726 | -€700 | +€26 | +3.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.