BurAubel: 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.
BurAubel
Largest movements
- Tangible fixed assets -€7,918
down €7,918 (-43.0%), from €18,410 to €10,493
- Cash -€3,599
down €3,599 (-14.3%), from €25,206 to €21,607
mainly Other debts (-€4,983) and Trade debts (-€4,357)
- Deferred charges and accrued income +€718
up €718 (+1,931%), from €37 to €755
- Receivables within one year -€592
down €592 (-24.6%), from €2,403 to €1,811
of which Other amounts receivable: -€915
- Stocks and contracts +€511
up €511 (+11.3%), from €4,524 to €5,035
- Other debts -€4,983
down €4,983 (-27.8%), from €17,927 to €12,945
- Trade debts -€4,357
down €4,357 (-64.1%), from €6,794 to €2,437
- Tax, wage and social debts -€1,212
no longer reported in 2025 (was €1,212)
- Depreciation +€2,572
up €2,572 (+48.1%), from €5,346 to €7,918
- Gross operating margin +€2,054
up €2,054 (+34.9%), from €5,880 to €7,933
- Financial charges -€1,363
down €1,363 (-96.2%), from €1,417 to €54
- Other operating charges +€204
up €204 (+240%), from €85 to €289
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 | €50,580 | €39,701 | -€10,880 | -21.5% |
| Fixed assets | 21/28 | €18,410 | €10,493 | -€7,918 | -43.0% |
| Tangible fixed assets | 22/27 | €18,410 | €10,493 | -€7,918 | -43.0% |
| Furniture and vehicles | 24 | €18,410 | €10,493 | -€7,918 | -43.0% |
| Current assets | 29/58 | €32,170 | €29,208 | -€2,962 | -9.2% |
| Stocks and contracts in progress | 3 | €4,524 | €5,035 | +€511 | +11.3% |
| Stocks | 30/36 | €4,524 | €5,035 | +€511 | +11.3% |
| Amounts receivable within one year | 40/41 | €2,403 | €1,811 | -€592 | -24.6% |
| Trade receivables | 40 | €117 | €439 | +€323 | +276% |
| Other amounts receivable | 41 | €2,287 | €1,372 | -€915 | -40.0% |
| Cash at bank and in hand | 54/58 | €25,206 | €21,607 | -€3,599 | -14.3% |
| Deferred charges and accrued income | 490/1 | €37 | €755 | +€718 | +1,931% |
| Total equity and liabilities | 10/49 | €50,580 | €39,701 | -€10,880 | -21.5% |
| Equity | 10/15 | €24,647 | €24,319 | -€328 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,280 | €1,280 | = | 0.0% |
| Distributable reserves | 133 | €1,280 | €1,280 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,767 | €4,439 | -€328 | -6.9% |
| Amounts payable | 17/49 | €25,934 | €15,382 | -€10,552 | -40.7% |
| Amounts payable within one year | 42/48 | €25,934 | €15,382 | -€10,552 | -40.7% |
| Trade debts | 44 | €6,794 | €2,437 | -€4,357 | -64.1% |
| Suppliers | 440/4 | €6,794 | €2,437 | -€4,357 | -64.1% |
| Taxes, remuneration and social security | 45 | €1,212 | - | -€1,212 | |
| Taxes | 450/3 | €1,212 | - | -€1,212 | |
| Other amounts payable | 47/48 | €17,927 | €12,945 | -€4,983 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,346 | €7,918 | +€2,572 | +48.1% |
| Other operating charges | 640/8 | €85 | €289 | +€204 | +240% |
| Gross operating margin | 9900 | €5,880 | €7,933 | +€2,054 | +34.9% |
| Operating profit (loss) | 9901 | €449 | -€274 | -€723 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,417 | €54 | -€1,363 | -96.2% |
| Recurring financial charges | 65 | €1,417 | €54 | -€1,363 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | -€968 | -€328 | +€640 | +66.1% |
| Profit (loss) for the period | 9904 | -€968 | -€328 | +€640 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€968 | -€328 | +€640 | +66.1% |
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 30 October 2026 via checked.be.