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Burapa DVB: 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.

What changed

Burapa DVB

BE 0794.407.333
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€34,195
2024 · €23,724+€10,471
Equity
€116,271
2024 · €82,076+€34,195
Cash
€33,288
2024 · €39,820-€6,533
Balance sheet total
€397,066
2024 · €371,584+€25,482

Largest movements

2024 to 2025
Assets
  • Current investments +€30,000

    new in 2025: €30,000

  • Cash -€6,533

    down €6,533 (-16.4%), from €39,820 to €33,288

    mainly Current investments (-€30,000) and Investment in fixed assets (net) (-€15,324)

Equity and liabilities
  • Profit (loss) carried forward +€34,195

    up €34,195 (+42.7%), from €80,076 to €114,271

  • Debts after one year -€8,834

    down €8,834 (-3.7%), from €240,213 to €231,379

Income statement
  • Gross operating margin +€13,999

    up €13,999 (+25.1%), from €55,797 to €69,797

  • Taxes +€2,669

    up €2,669 (+40.8%), from €6,548 to €9,217

  • Depreciation +€1,279

    up €1,279 (+9.7%), from €13,119 to €14,398

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €23,724
Gross operating margin +€13,999
Depreciation -€1,279
Other operating charges -€402
Financial income +€654
Financial charges +€166
Taxes -€2,669
Result 2025 €34,195

Cash bridge derived

cash 2024 to 2025

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.

From operations +€47,209
Investment -€45,324
Financing -€8,419
Cash 2024 €39,820
Net result for the year +€34,195
Depreciation +€14,398
Receivables within one year -€1,089
Trade debts -€564
Tax, wage and social debts +€215
Other debts +€55
Investment in fixed assets (net) -€15,324
Current investments -€30,000
Debts after one year -€8,834
Current portion of long-term debt +€415
Cash 2025 €33,288
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €371,584 €397,066 +€25,482 +6.9%
Fixed assets 21/28 €315,671 €316,596 +€926 +0.3%
Tangible fixed assets 22/27 €315,671 €316,596 +€926 +0.3%
Land and buildings 22 €311,628 €311,109 -€520 -0.2%
Plant, machinery and equipment 23 €4,042 €5,488 +€1,445 +35.8%
Current assets 29/58 €55,913 €80,470 +€24,556 +43.9%
Amounts receivable within one year 40/41 €16,093 €17,182 +€1,089 +6.8%
Trade receivables 40 €16,093 €17,182 +€1,089 +6.8%
Current investments 50/53 - €30,000 +€30,000
Cash at bank and in hand 54/58 €39,820 €33,288 -€6,533 -16.4%
Total equity and liabilities 10/49 €371,584 €397,066 +€25,482 +6.9%
Equity 10/15 €82,076 €116,271 +€34,195 +41.7%
Contributions 10/11 €2,000 €2,000 = 0.0%
Profit (loss) carried forward 14 €80,076 €114,271 +€34,195 +42.7%
Amounts payable 17/49 €289,508 €280,795 -€8,713 -3.0%
Amounts payable after more than one year 17 €240,213 €231,379 -€8,834 -3.7%
Financial debts 170/4 €240,213 €231,379 -€8,834 -3.7%
Amounts payable within one year 42/48 €49,295 €49,416 +€121 +0.2%
Current portion of amounts payable after more than one year 42 €8,419 €8,834 +€415 +4.9%
Trade debts 44 €754 €190 -€564 -74.8%
Suppliers 440/4 €754 €190 -€564 -74.8%
Taxes, remuneration and social security 45 €7,715 €7,930 +€215 +2.8%
Taxes 450/3 €7,715 €7,930 +€215 +2.8%
Other amounts payable 47/48 €32,408 €32,463 +€55 +0.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €13,119 €14,398 +€1,279 +9.7%
Other operating charges 640/8 €118 €520 +€402 +340.4%
Gross operating margin 9900 €55,797 €69,797 +€13,999 +25.1%
Operating profit (loss) 9901 €42,560 €54,879 +€12,319 +28.9%
Financial income 75/76B - €654 +€654
Recurring financial income 75 - €654 +€654
Financial charges 65/66B €12,288 €12,122 -€166 -1.4%
Recurring financial charges 65 €12,288 €12,122 -€166 -1.4%
Profit (loss) for the period before taxes 9903 €30,272 €43,411 +€13,139 +43.4%
Income taxes 67/77 €6,548 €9,217 +€2,669 +40.8%
Profit (loss) for the period 9904 €23,724 €34,195 +€10,471 +44.1%
Profit (loss) for the period to be appropriated 9905 €23,724 €34,195 +€10,471 +44.1%

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 10 October 2026 via checked.be.