BURAK: 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.
BURAK
Largest movements
- Cash +€17,418
up €17,418 (+102%), from €17,105 to €34,523
mainly Net result for the year (+€15,795) and Trade debts (+€8,594)
- Receivables within one year +€11,536
up €11,536 (+390%), from €2,956 to €14,492
of which Trade receivables: +€8,157
- Stocks and contracts +€7,345
new in 2025: €7,345
- Tangible fixed assets -€4,800
down €4,800 (-25.0%), from €19,200 to €14,400
of which Furniture and vehicles: -€19,200
- Profit (loss) carried forward +€15,795
up €15,795 (+98.9%), from €15,977 to €31,772
- Trade debts +€8,594
up €8,594 (+146%), from €5,904 to €14,498
- Tax, wage and social debts +€7,110
up €7,110 (+59.8%), from €11,880 to €18,990
of which Remuneration and social security: +€5,429
- Gross operating margin +€32,098
up €32,098 (+59.6%), from €53,871 to €85,969
- Staff costs +€28,087
up €28,087 (+96.8%), from €29,010 to €57,097
- Financial charges +€3,068
up €3,068 (+3,163%), from €97 to €3,165
of which Financial charges: +€3,068
- Other operating charges +€1,194
up €1,194 (+1,011%), from €118 to €1,312
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 | €39,261 | €70,760 | +€31,499 | +80.2% |
| Fixed assets | 21/28 | €19,200 | €14,400 | -€4,800 | -25.0% |
| Tangible fixed assets | 22/27 | €19,200 | €14,400 | -€4,800 | -25.0% |
| Plant, machinery and equipment | 23 | - | €14,400 | +€14,400 | |
| Furniture and vehicles | 24 | €19,200 | - | -€19,200 | |
| Current assets | 29/58 | €20,061 | €56,360 | +€36,299 | +181% |
| Stocks and contracts in progress | 3 | - | €7,345 | +€7,345 | |
| Stocks | 30/36 | - | €7,345 | +€7,345 | |
| Amounts receivable within one year | 40/41 | €2,956 | €14,492 | +€11,536 | +390% |
| Trade receivables | 40 | - | €8,157 | +€8,157 | |
| Other amounts receivable | 41 | €2,956 | €6,335 | +€3,379 | +114% |
| Cash at bank and in hand | 54/58 | €17,105 | €34,523 | +€17,418 | +102% |
| Total equity and liabilities | 10/49 | €39,261 | €70,760 | +€31,499 | +80.2% |
| Equity | 10/15 | €21,477 | €37,272 | +€15,795 | +73.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | - | €5,000 | +€5,000 | |
| Issued capital | 100 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | - | €500 | +€500 | |
| Reserves not available under the articles | 1311 | €500 | - | -€500 | |
| Profit (loss) carried forward | 14 | €15,977 | €31,772 | +€15,795 | +98.9% |
| Amounts payable | 17/49 | €17,784 | €33,488 | +€15,704 | +88.3% |
| Amounts payable within one year | 42/48 | €17,784 | €33,488 | +€15,704 | +88.3% |
| Trade debts | 44 | €5,904 | €14,498 | +€8,594 | +146% |
| Suppliers | 440/4 | €5,904 | €14,498 | +€8,594 | +146% |
| Taxes, remuneration and social security | 45 | €11,880 | €18,990 | +€7,110 | +59.8% |
| Taxes | 450/3 | €9,200 | €10,881 | +€1,681 | +18.3% |
| Remuneration and social security | 454/9 | €2,680 | €8,109 | +€5,429 | +203% |
| Remuneration, social security and pensions | 62 | €29,010 | €57,097 | +€28,087 | +96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,800 | €4,800 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €1,312 | +€1,194 | +1,011% |
| Gross operating margin | 9900 | €53,871 | €85,969 | +€32,098 | +59.6% |
| Operating profit (loss) | 9901 | €19,943 | €22,760 | +€2,817 | +14.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €97 | €3,165 | +€3,068 | +3,163% |
| Recurring financial charges | 65 | €97 | €3,165 | +€3,068 | +3,163% |
| Non-recurring financial charges | 66B | €97 | - | -€97 | |
| Profit (loss) for the period before taxes | 9903 | €19,846 | €19,595 | -€251 | -1.3% |
| Income taxes | 67/77 | €3,369 | €3,800 | +€431 | +12.8% |
| Profit (loss) for the period | 9904 | €16,477 | €15,795 | -€682 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,477 | €15,795 | -€682 | -4.1% |
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 26 October 2026 via checked.be.