BURA CONSTRUCT: 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.
BURA CONSTRUCT
Largest movements
- Cash +€42,403
up €42,403 (+9.1%), from €463,676 to €506,079
mainly Other debts (+€164,713) and Net result for the year (+€127,485)
- Tangible fixed assets -€28,340
down €28,340 (-27.5%), from €103,097 to €74,756
of which Furniture and vehicles: -€25,075
- Receivables within one year +€24,919
up €24,919 (+28.3%), from €88,186 to €113,105
of which Trade receivables: +€34,555
- Other debts +€164,713
up €164,713 (+225%), from €73,052 to €237,765
- Reserves -€110,000
down €110,000 (-21.1%), from €521,000 to €411,000
- Tax, wage and social debts -€13,281
down €13,281 (-50.7%), from €26,217 to €12,937
- Gross operating margin -€68,403
down €68,403 (-26.4%), from €259,511 to €191,108
- Taxes -€21,159
down €21,159 (-36.9%), from €57,295 to €36,136
- Other operating charges -€5,946
down €5,946 (-84.8%), from €7,008 to €1,062
- Financial income -€4,082
down €4,082 (-42.8%), from €9,537 to €5,455
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 | €661,826 | €702,738 | +€40,912 | +6.2% |
| Fixed assets | 21/28 | €103,181 | €74,840 | -€28,340 | -27.5% |
| Tangible fixed assets | 22/27 | €103,097 | €74,756 | -€28,340 | -27.5% |
| Plant, machinery and equipment | 23 | €14,675 | €11,410 | -€3,265 | -22.2% |
| Furniture and vehicles | 24 | €88,422 | €63,346 | -€25,075 | -28.4% |
| Financial fixed assets | 28 | €84 | €84 | = | 0.0% |
| Current assets | 29/58 | €558,645 | €627,898 | +€69,252 | +12.4% |
| Amounts receivable within one year | 40/41 | €88,186 | €113,105 | +€24,919 | +28.3% |
| Trade receivables | 40 | €63,609 | €98,164 | +€34,555 | +54.3% |
| Other amounts receivable | 41 | €24,577 | €14,941 | -€9,636 | -39.2% |
| Cash at bank and in hand | 54/58 | €463,676 | €506,079 | +€42,403 | +9.1% |
| Deferred charges and accrued income | 490/1 | €6,783 | €8,714 | +€1,930 | +28.5% |
| Total equity and liabilities | 10/49 | €661,826 | €702,738 | +€40,912 | +6.2% |
| Equity | 10/15 | €556,103 | €446,588 | -€109,515 | -19.7% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €521,000 | €411,000 | -€110,000 | -21.1% |
| Distributable reserves | 133 | €521,000 | €411,000 | -€110,000 | -21.1% |
| Profit (loss) carried forward | 14 | €14,698 | €15,183 | +€485 | +3.3% |
| Amounts payable | 17/49 | €105,724 | €256,151 | +€150,427 | +142% |
| Amounts payable within one year | 42/48 | €105,724 | €256,151 | +€150,427 | +142% |
| Trade debts | 44 | €6,455 | €5,449 | -€1,006 | -15.6% |
| Suppliers | 440/4 | €6,455 | €5,449 | -€1,006 | -15.6% |
| Taxes, remuneration and social security | 45 | €26,217 | €12,937 | -€13,281 | -50.7% |
| Taxes | 450/3 | €26,217 | €12,937 | -€13,281 | -50.7% |
| Other amounts payable | 47/48 | €73,052 | €237,765 | +€164,713 | +225% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,134 | €31,510 | +€1,377 | +4.6% |
| Other operating charges | 640/8 | €7,008 | €1,062 | -€5,946 | -84.8% |
| Gross operating margin | 9900 | €259,511 | €191,108 | -€68,403 | -26.4% |
| Operating profit (loss) | 9901 | €222,370 | €158,536 | -€63,834 | -28.7% |
| Financial income | 75/76B | €9,537 | €5,455 | -€4,082 | -42.8% |
| Recurring financial income | 75 | €9,537 | €5,455 | -€4,082 | -42.8% |
| Financial charges | 65/66B | €434 | €370 | -€64 | -14.7% |
| Recurring financial charges | 65 | €434 | €370 | -€64 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €231,473 | €163,621 | -€67,852 | -29.3% |
| Income taxes | 67/77 | €57,295 | €36,136 | -€21,159 | -36.9% |
| Profit (loss) for the period | 9904 | €174,178 | €127,485 | -€46,693 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €174,178 | €127,485 | -€46,693 | -26.8% |
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 15 October 2026 via checked.be.