Buermans Jozef: 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.
Buermans Jozef
Largest movements
- Stocks and contracts -€85,473
no longer reported in 2025 (was €85,473)
- Cash +€16,810
up €16,810 (+219%), from €7,661 to €24,471
mainly Stocks and contracts (+€85,473) and Net result for the year (+€24,743)
- Receivables within one year -€5,352
down €5,352 (-8.1%), from €66,253 to €60,901
of which Other amounts receivable: -€6,110
- Trade debts -€79,166
down €79,166 (-89.7%), from €88,235 to €9,069
- Reserves +€24,743
up €24,743 (+5.4%), from €456,301 to €481,044
of which Distributable reserves: +€24,743
- Short-term financial debts -€22,560
no longer reported in 2025 (was €22,560)
- Accrued charges and deferred income +€4,850
new in 2025: €4,850
- Tax, wage and social debts -€1,735
down €1,735 (-20.1%), from €8,636 to €6,901
of which Remuneration and social security: -€7,647
- Gross operating margin +€265,266
up €265,266, from -€93,181 to €172,084
- Other operating charges -€7,327
no longer reported in 2025 (was €7,327)
- Staff costs -€6,545
down €6,545 (-4.4%), from €148,193 to €141,648
- Taxes +€2,161
up €2,161 (+690%), from €313 to €2,474
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 | €159,387 | €85,373 | -€74,014 | -46.4% |
| Current assets | 29/58 | €159,387 | €85,373 | -€74,014 | -46.4% |
| Stocks and contracts in progress | 3 | €85,473 | - | -€85,473 | |
| Stocks | 30/36 | €85,473 | - | -€85,473 | |
| Amounts receivable within one year | 40/41 | €66,253 | €60,901 | -€5,352 | -8.1% |
| Trade receivables | 40 | €60,143 | €60,901 | +€758 | +1.3% |
| Other amounts receivable | 41 | €6,110 | - | -€6,110 | |
| Cash at bank and in hand | 54/58 | €7,661 | €24,471 | +€16,810 | +219% |
| Total equity and liabilities | 10/49 | €159,387 | €85,373 | -€74,014 | -46.4% |
| Equity | 10/15 | €39,810 | €64,553 | +€24,743 | +62.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €456,301 | €481,044 | +€24,743 | +5.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,802 | €28,802 | = | 0.0% |
| Distributable reserves | 133 | €425,639 | €450,383 | +€24,743 | +5.8% |
| Profit (loss) carried forward | 14 | -€435,083 | -€435,083 | = | 0.0% |
| Amounts payable | 17/49 | €119,577 | €20,819 | -€98,758 | -82.6% |
| Amounts payable within one year | 42/48 | €119,577 | €15,970 | -€103,607 | -86.6% |
| Financial debts | 43 | €22,560 | - | -€22,560 | |
| Credit institutions | 430/8 | €22,560 | - | -€22,560 | |
| Trade debts | 44 | €88,235 | €9,069 | -€79,166 | -89.7% |
| Suppliers | 440/4 | €88,235 | €9,069 | -€79,166 | -89.7% |
| Taxes, remuneration and social security | 45 | €8,636 | €6,901 | -€1,735 | -20.1% |
| Taxes | 450/3 | €989 | €6,901 | +€5,912 | +598% |
| Remuneration and social security | 454/9 | €7,647 | - | -€7,647 | |
| Other amounts payable | 47/48 | €145 | - | -€145 | |
| Accrued charges and deferred income | 492/3 | - | €4,850 | +€4,850 | |
| Remuneration, social security and pensions | 62 | €148,193 | €141,648 | -€6,545 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42 | - | -€42 | |
| Other operating charges | 640/8 | €7,327 | - | -€7,327 | |
| Gross operating margin | 9900 | -€93,181 | €172,084 | +€265,266 | |
| Operating profit (loss) | 9901 | -€248,744 | €30,437 | +€279,181 | |
| Financial charges | 65/66B | €3,529 | €3,219 | -€310 | -8.8% |
| Recurring financial charges | 65 | €3,529 | €3,219 | -€310 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€252,273 | €27,218 | +€279,491 | |
| Income taxes | 67/77 | €313 | €2,474 | +€2,161 | +690% |
| Profit (loss) for the period | 9904 | -€252,586 | €24,743 | +€277,329 | |
| Profit (loss) for the period to be appropriated | 9905 | -€252,586 | €24,743 | +€277,329 |
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 20 October 2026 via checked.be.