Bur_OO: 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.
Bur_OO
Largest movements
- Cash +€28,548
up €28,548 (+113%), from €25,341 to €53,889
mainly Trade debts (+€31,659) and Depreciation (+€18,316)
- Tangible fixed assets -€9,875
down €9,875 (-3.6%), from €272,646 to €262,771
of which Leasing and similar rights: -€9,558
- Receivables within one year +€8,971
up €8,971 (+22.7%), from €39,511 to €48,482
of which Trade receivables: +€9,595
- Current investments +€6,000
up €6,000 (+16.2%), from €37,099 to €43,099
- Trade debts +€31,659
up €31,659 (+243%), from €13,036 to €44,695
- Other debts +€15,682
up €15,682 (+23.8%), from €65,933 to €81,615
- Tax, wage and social debts -€10,970
down €10,970 (-91.0%), from €12,056 to €1,086
of which Remuneration and social security: -€7,563
- Debts after one year -€5,242
down €5,242 (-3.1%), from €169,981 to €164,739
- Accrued charges and deferred income +€4,379
up €4,379 (+20,803%), from €21 to €4,400
- Gross operating margin -€10,742
down €10,742 (-17.6%), from €61,058 to €50,317
- Taxes +€6,807
up €6,807 (+173%), from €3,946 to €10,752
- Depreciation +€4,370
up €4,370 (+31.3%), from €13,946 to €18,316
- Financial charges +€4,234
up €4,234 (+111%), from €3,801 to €8,035
- Other operating charges +€1,985
up €1,985 (+20.7%), from €9,603 to €11,588
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 | €374,597 | €408,242 | +€33,644 | +9.0% |
| Fixed assets | 21/28 | €272,646 | €262,771 | -€9,875 | -3.6% |
| Tangible fixed assets | 22/27 | €272,646 | €262,771 | -€9,875 | -3.6% |
| Land and buildings | 22 | €34,714 | €37,714 | +€3,000 | +8.6% |
| Plant, machinery and equipment | 23 | €2,736 | - | -€2,736 | |
| Furniture and vehicles | 24 | €3,388 | €2,806 | -€581 | -17.2% |
| Leasing and similar rights | 25 | €231,809 | €222,251 | -€9,558 | -4.1% |
| Current assets | 29/58 | €101,952 | €145,470 | +€43,519 | +42.7% |
| Amounts receivable within one year | 40/41 | €39,511 | €48,482 | +€8,971 | +22.7% |
| Trade receivables | 40 | €17,687 | €27,282 | +€9,595 | +54.3% |
| Other amounts receivable | 41 | €21,824 | €21,200 | -€624 | -2.9% |
| Current investments | 50/53 | €37,099 | €43,099 | +€6,000 | +16.2% |
| Cash at bank and in hand | 54/58 | €25,341 | €53,889 | +€28,548 | +113% |
| Total equity and liabilities | 10/49 | €374,597 | €408,242 | +€33,644 | +9.0% |
| Equity | 10/15 | €98,688 | €100,294 | +€1,606 | +1.6% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €28,000 | €28,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,000 | €28,000 | = | 0.0% |
| Other | 1319 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,688 | €50,294 | +€1,606 | +3.3% |
| Amounts payable | 17/49 | €275,909 | €307,947 | +€32,038 | +11.6% |
| Amounts payable after more than one year | 17 | €169,981 | €164,739 | -€5,242 | -3.1% |
| Financial debts | 170/4 | €169,981 | €164,739 | -€5,242 | -3.1% |
| Amounts payable within one year | 42/48 | €105,907 | €138,808 | +€32,901 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €14,882 | €11,412 | -€3,470 | -23.3% |
| Trade debts | 44 | €13,036 | €44,695 | +€31,659 | +243% |
| Suppliers | 440/4 | €13,036 | €44,695 | +€31,659 | +243% |
| Taxes, remuneration and social security | 45 | €12,056 | €1,086 | -€10,970 | -91.0% |
| Taxes | 450/3 | €4,493 | €1,086 | -€3,407 | -75.8% |
| Remuneration and social security | 454/9 | €7,563 | - | -€7,563 | |
| Other amounts payable | 47/48 | €65,933 | €81,615 | +€15,682 | +23.8% |
| Accrued charges and deferred income | 492/3 | €21 | €4,400 | +€4,379 | +20,803% |
| Remuneration, social security and pensions | 62 | €163 | €19 | -€144 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,946 | €18,316 | +€4,370 | +31.3% |
| Other operating charges | 640/8 | €9,603 | €11,588 | +€1,985 | +20.7% |
| Gross operating margin | 9900 | €61,058 | €50,317 | -€10,742 | -17.6% |
| Operating profit (loss) | 9901 | €37,346 | €20,393 | -€16,953 | -45.4% |
| Financial charges | 65/66B | €3,801 | €8,035 | +€4,234 | +111% |
| Recurring financial charges | 65 | €3,801 | €8,035 | +€4,234 | +111% |
| Profit (loss) for the period before taxes | 9903 | €33,545 | €12,358 | -€21,187 | -63.2% |
| Income taxes | 67/77 | €3,946 | €10,752 | +€6,807 | +173% |
| Profit (loss) for the period | 9904 | €29,599 | €1,606 | -€27,993 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,599 | €1,606 | -€27,993 | -94.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.