BUPROBEL: what changed
Two fiscal 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.
BUPROBEL
Largest movements
- Receivables within one year -€44,996
down €44,996 (-16.8%), from €268,316 to €223,320
of which Other amounts receivable: -€44,996
- Cash +€25,008
up €25,008 (+163.8%), from €15,265 to €40,273
mainly Receivables within one year (+€44,996) and Net result for the year (+€16,896)
- Reserves -€34,404
down €34,404 (-7.8%), from €440,706 to €406,303
of which Distributable reserves: -€34,404
- Tax, wage and social debts +€11,166
up €11,166 (+2751.2%), from €406 to €11,572
of which Taxes: +€8,601
- Other debts +€8,968
new in 2025: €8,968
- Short-term financial debts -€5,588
down €5,588 (-100.0%), from €5,588 to €0
- Gross operating margin -€5,157
down €5,157 (-29.6%), from €17,420 to €12,263
- Financial income +€1,768
up €1,768 (+13.9%), from €12,731 to €14,499
- Taxes -€595
down €595 (-6.4%), from €9,247 to €8,651
- Financial charges +€178
up €178 (+52.0%), from €342 to €519
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.
Cash bridge derived
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 | €453,081 | €433,093 | -€19,988 | -4.4% |
| Fixed assets | 21/28 | €99,500 | €99,500 | = | 0.0% |
| Financial fixed assets | 28 | €99,500 | €99,500 | = | 0.0% |
| Current assets | 29/58 | €353,581 | €333,593 | -€19,988 | -5.7% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €268,316 | €223,320 | -€44,996 | -16.8% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | €253,796 | €208,800 | -€44,996 | -17.7% |
| Cash at bank and in hand | 54/58 | €15,265 | €40,273 | +€25,008 | +163.8% |
| Total equity and liabilities | 10/49 | €453,081 | €433,093 | -€19,988 | -4.4% |
| Equity | 10/15 | €446,956 | €412,553 | -€34,404 | -7.7% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €440,706 | €406,303 | -€34,404 | -7.8% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €438,831 | €404,428 | -€34,404 | -7.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,125 | €20,541 | +€14,416 | +235.4% |
| Amounts payable within one year | 42/48 | €6,125 | €20,541 | +€14,416 | +235.4% |
| Financial debts | 43 | €5,588 | €0 | -€5,588 | -100.0% |
| Credit institutions | 430/8 | €5,588 | €0 | -€5,588 | -100.0% |
| Trade debts | 44 | €131 | €0 | -€131 | -100.0% |
| Suppliers | 440/4 | €131 | €0 | -€131 | -100.0% |
| Taxes, remuneration and social security | 45 | €406 | €11,572 | +€11,166 | +2751.2% |
| Taxes | 450/3 | €406 | €9,007 | +€8,601 | +2119.3% |
| Remuneration and social security | 454/9 | - | €2,565 | +€2,565 | |
| Other amounts payable | 47/48 | - | €8,968 | +€8,968 | |
| Other operating charges | 640/8 | €749 | €694 | -€55 | -7.3% |
| Gross operating margin | 9900 | €17,420 | €12,263 | -€5,157 | -29.6% |
| Operating profit (loss) | 9901 | €16,671 | €11,568 | -€5,103 | -30.6% |
| Financial income | 75/76B | €12,731 | €14,499 | +€1,768 | +13.9% |
| Recurring financial income | 75 | €12,731 | €14,499 | +€1,768 | +13.9% |
| Financial charges | 65/66B | €342 | €519 | +€178 | +52.0% |
| Recurring financial charges | 65 | €342 | €519 | +€178 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €29,061 | €25,548 | -€3,513 | -12.1% |
| Income taxes | 67/77 | €9,247 | €8,651 | -€595 | -6.4% |
| Profit (loss) for the period | 9904 | €19,814 | €16,896 | -€2,918 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,814 | €16,896 | -€2,918 | -14.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.