Bureau 2E: 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.
Bureau 2E
Largest movements
- Receivables within one year +€7,446
up €7,446 (+86.5%), from €8,610 to €16,056
of which Trade receivables: +€8,497
- Tangible fixed assets -€2,404
down €2,404 (-36.3%), from €6,629 to €4,225
of which Furniture and vehicles: -€2,069
- Cash -€2,146
down €2,146 (-15.1%), from €14,251 to €12,106
mainly Receivables within one year (-€7,446) and Contributions, distributions and other (-€7,000)
- Other debts -€5,000
down €5,000 (-41.7%), from €12,000 to €7,000
- Tax, wage and social debts +€4,008
new in 2025: €4,008
- Profit (loss) carried forward +€3,519
up €3,519 (+11.1%), from €31,626 to €35,146
- Trade debts +€617
up €617 (+276.6%), from €223 to €840
- Gross operating margin +€1,143
up €1,143 (+6.4%), from €17,791 to €18,934
- Taxes +€387
up €387 (+10.7%), from €3,611 to €3,998
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.
Cash bridge derived
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 | €44,750 | €47,894 | +€3,144 | +7.0% |
| Fixed assets | 21/28 | €6,659 | €4,255 | -€2,404 | -36.1% |
| Tangible fixed assets | 22/27 | €6,629 | €4,225 | -€2,404 | -36.3% |
| Furniture and vehicles | 24 | €4,501 | €2,432 | -€2,069 | -46.0% |
| Other tangible fixed assets | 26 | €2,129 | €1,793 | -€335 | -15.8% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €38,090 | €43,639 | +€5,549 | +14.6% |
| Amounts receivable within one year | 40/41 | €8,610 | €16,056 | +€7,446 | +86.5% |
| Trade receivables | 40 | €4,407 | €12,905 | +€8,497 | +192.8% |
| Other amounts receivable | 41 | €4,203 | €3,151 | -€1,051 | -25.0% |
| Current investments | 50/53 | €15,000 | €15,110 | +€110 | +0.7% |
| Cash at bank and in hand | 54/58 | €14,251 | €12,106 | -€2,146 | -15.1% |
| Deferred charges and accrued income | 490/1 | €229 | €367 | +€138 | +60.2% |
| Total equity and liabilities | 10/49 | €44,750 | €47,894 | +€3,144 | +7.0% |
| Equity | 10/15 | €32,526 | €36,046 | +€3,519 | +10.8% |
| Contributions | 10/11 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,626 | €35,146 | +€3,519 | +11.1% |
| Amounts payable | 17/49 | €12,223 | €11,848 | -€375 | -3.1% |
| Amounts payable within one year | 42/48 | €12,223 | €11,848 | -€375 | -3.1% |
| Trade debts | 44 | €223 | €840 | +€617 | +276.6% |
| Suppliers | 440/4 | €223 | €840 | +€617 | +276.6% |
| Taxes, remuneration and social security | 45 | - | €4,008 | +€4,008 | |
| Taxes | 450/3 | - | €4,008 | +€4,008 | |
| Other amounts payable | 47/48 | €12,000 | €7,000 | -€5,000 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,404 | €2,404 | = | 0.0% |
| Other operating charges | 640/8 | €861 | €716 | -€144 | -16.8% |
| Non-recurring operating charges | 66A | €315 | - | -€315 | |
| Gross operating margin | 9900 | €17,791 | €18,934 | +€1,143 | +6.4% |
| Operating profit (loss) | 9901 | €14,210 | €15,813 | +€1,603 | +11.3% |
| Financial income | 75/76B | €314 | €188 | -€126 | -40.1% |
| Recurring financial income | 75 | €314 | €188 | -€126 | -40.1% |
| Financial charges | 65/66B | €1,661 | €1,483 | -€177 | -10.7% |
| Recurring financial charges | 65 | €1,661 | €1,483 | -€177 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €12,863 | €14,517 | +€1,654 | +12.9% |
| Income taxes | 67/77 | €3,611 | €3,998 | +€387 | +10.7% |
| Profit (loss) for the period | 9904 | €9,252 | €10,519 | +€1,268 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,252 | €10,519 | +€1,268 | +13.7% |
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 12 October 2026 via checked.be.