BUREAU 240: what changed
BUREAU 240
Largest movements
- Cash +€12,560
up €12,560 (+32.3%), from €38,861 to €51,421
mainly Net result for the year (+€22,741) and Trade debts (+€4,242)
- Receivables within one year +€8,437
up €8,437 (+9,811%), from €86 to €8,523
of which Trade receivables: +€8,018
- Profit (loss) carried forward +€22,741
up €22,741 (+31.4%), from -€72,384 to -€49,644
- Tax, wage and social debts -€6,216
down €6,216 (-100%), from €6,216 to €0
- Trade debts +€4,242
up €4,242 (+2,563%), from €166 to €4,408
- Gross operating margin +€2,014
up €2,014 (+9.4%), from €21,484 to €23,497
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,947 | €59,944 | +€20,997 | +53.9% |
| Current assets | 29/58 | €38,947 | €59,944 | +€20,997 | +53.9% |
| Amounts receivable within one year | 40/41 | €86 | €8,523 | +€8,437 | +9,811% |
| Trade receivables | 40 | €86 | €8,104 | +€8,018 | +9,324% |
| Other amounts receivable | 41 | - | €419 | +€419 | |
| Cash at bank and in hand | 54/58 | €38,861 | €51,421 | +€12,560 | +32.3% |
| Total equity and liabilities | 10/49 | €38,947 | €59,944 | +€20,997 | +53.9% |
| Equity | 10/15 | -€53,784 | -€31,044 | +€22,741 | +42.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,384 | -€49,644 | +€22,741 | +31.4% |
| Amounts payable | 17/49 | €92,732 | €90,988 | -€1,744 | -1.9% |
| Amounts payable within one year | 42/48 | €92,732 | €90,988 | -€1,744 | -1.9% |
| Trade debts | 44 | €166 | €4,408 | +€4,242 | +2,563% |
| Suppliers | 440/4 | €166 | €4,408 | +€4,242 | +2,563% |
| Taxes, remuneration and social security | 45 | €6,216 | €0 | -€6,216 | -100% |
| Taxes | 450/3 | €6,216 | €0 | -€6,216 | -100% |
| Other amounts payable | 47/48 | €86,350 | €86,580 | +€230 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67 | €0 | -€67 | -100% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,484 | €23,497 | +€2,014 | +9.4% |
| Operating profit (loss) | 9901 | €21,029 | €23,098 | +€2,068 | +9.8% |
| Financial charges | 65/66B | €152 | €357 | +€205 | +134% |
| Recurring financial charges | 65 | €152 | €357 | +€205 | +134% |
| Profit (loss) for the period before taxes | 9903 | €20,877 | €22,741 | +€1,864 | +8.9% |
| Profit (loss) for the period | 9904 | €20,877 | €22,741 | +€1,864 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,877 | €22,741 | +€1,864 | +8.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.