BURCHART: 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.
BURCHART
Largest movements
- Tangible fixed assets -€6,086
down €6,086 (-65.7%), from €9,256 to €3,170
of which Plant, machinery and equipment: -€3,469
- Receivables within one year -€5,593
down €5,593 (-46.0%), from €12,147 to €6,554
- Deferred charges and accrued income -€688
no longer reported in 2024 (was €688)
- Profit (loss) carried forward -€37,745
down €37,745 (-3,377%), from -€1,118 to -€38,863
- Trade debts +€25,250
up €25,250 (+130%), from €19,458 to €44,708
- Gross operating margin -€52,644
down €52,644, from €49,469 to -€3,175
- Write-downs -€12,042
down €12,042 (-30.0%), from €40,175 to €28,133
- Depreciation +€820
up €820 (+15.6%), from €5,266 to €6,086
- Other operating charges -€598
down €598 (-79.5%), from €752 to €154
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,341 | €9,845 | -€12,496 | -55.9% |
| Fixed assets | 21/28 | €9,256 | €3,170 | -€6,086 | -65.7% |
| Tangible fixed assets | 22/27 | €9,256 | €3,170 | -€6,086 | -65.7% |
| Plant, machinery and equipment | 23 | €4,030 | €560 | -€3,469 | -86.1% |
| Furniture and vehicles | 24 | €5,226 | €2,610 | -€2,616 | -50.1% |
| Current assets | 29/58 | €13,085 | €6,675 | -€6,410 | -49.0% |
| Amounts receivable within one year | 40/41 | €12,147 | €6,554 | -€5,593 | -46.0% |
| Other amounts receivable | 41 | €12,147 | €6,554 | -€5,593 | -46.0% |
| Cash at bank and in hand | 54/58 | €250 | €121 | -€129 | -51.6% |
| Deferred charges and accrued income | 490/1 | €688 | - | -€688 | |
| Total equity and liabilities | 10/49 | €22,341 | €9,845 | -€12,496 | -55.9% |
| Equity | 10/15 | €2,882 | -€34,863 | -€37,745 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,118 | -€38,863 | -€37,745 | -3,377% |
| Amounts payable | 17/49 | €19,458 | €44,708 | +€25,250 | +130% |
| Amounts payable within one year | 42/48 | €19,458 | €44,708 | +€25,250 | +130% |
| Trade debts | 44 | €19,458 | €44,708 | +€25,250 | +130% |
| Suppliers | 440/4 | €19,458 | €44,708 | +€25,250 | +130% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,266 | €6,086 | +€820 | +15.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €40,175 | €28,133 | -€12,042 | -30.0% |
| Other operating charges | 640/8 | €752 | €154 | -€598 | -79.5% |
| Non-recurring operating charges | 66A | €4,168 | - | -€4,168 | |
| Gross operating margin | 9900 | €49,469 | -€3,175 | -€52,644 | |
| Operating profit (loss) | 9901 | -€892 | -€37,547 | -€36,655 | -4,108% |
| Financial income | 75/76B | €31 | €0 | -€31 | -99.4% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -99.4% |
| Financial charges | 65/66B | €257 | €198 | -€59 | -23.0% |
| Recurring financial charges | 65 | €257 | €198 | -€59 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,118 | -€37,745 | -€36,628 | -3,277% |
| Profit (loss) for the period | 9904 | -€1,118 | -€37,745 | -€36,628 | -3,277% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,118 | -€37,745 | -€36,628 | -3,277% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.