BUREAU 61: 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 61
Largest movements
- Current investments +€2,500
up €2,500 (+47.6%), from €5,250 to €7,750
- Cash +€1,936
up €1,936 (+28.7%), from €6,747 to €8,683
mainly Net result for the year (+€7,356) and Tax, wage and social debts (+€4,374)
- Receivables within one year +€1,708
up €1,708 (+16.9%), from €10,120 to €11,828
of which Trade receivables: +€1,277
- Profit (loss) carried forward +€6,523
up €6,523 (+39.7%), from €16,415 to €22,938
- Tax, wage and social debts +€4,374
up €4,374 (+79.7%), from €5,487 to €9,861
- Debts after one year -€2,677
no longer reported in 2025 (was €2,677)
- Current portion of long-term debt -€1,180
down €1,180 (-30.6%), from €3,858 to €2,677
- Trade debts -€660
down €660 (-18.9%), from €3,492 to €2,833
- Gross operating margin +€10,194
up €10,194 (+245%), from €4,161 to €14,355
- Taxes +€3,252
up €3,252 (+482%), from €674 to €3,926
- Other operating charges -€889
down €889 (-75.1%), from €1,184 to €295
- Depreciation +€414
up €414 (+41.4%), from €1,001 to €1,415
- Financial charges +€219
up €219 (+14.0%), from €1,565 to €1,784
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 | €33,740 | €40,142 | +€6,401 | +19.0% |
| Fixed assets | 21/28 | €3,185 | €3,146 | -€39 | -1.2% |
| Tangible fixed assets | 22/27 | €2,822 | €2,783 | -€39 | -1.4% |
| Plant, machinery and equipment | 23 | €230 | €172 | -€58 | -25.1% |
| Furniture and vehicles | 24 | €2,592 | €2,611 | +€19 | +0.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €30,555 | €36,995 | +€6,440 | +21.1% |
| Amounts receivable after more than one year | 29 | €8,438 | €8,723 | +€285 | +3.4% |
| Other amounts receivable | 291 | €8,438 | €8,723 | +€285 | +3.4% |
| Amounts receivable within one year | 40/41 | €10,120 | €11,828 | +€1,708 | +16.9% |
| Trade receivables | 40 | €9,940 | €11,217 | +€1,277 | +12.8% |
| Other amounts receivable | 41 | €179 | €611 | +€432 | +241% |
| Current investments | 50/53 | €5,250 | €7,750 | +€2,500 | +47.6% |
| Cash at bank and in hand | 54/58 | €6,747 | €8,683 | +€1,936 | +28.7% |
| Deferred charges and accrued income | 490/1 | - | €11 | +€11 | |
| Total equity and liabilities | 10/49 | €33,740 | €40,142 | +€6,401 | +19.0% |
| Equity | 10/15 | €17,415 | €23,938 | +€6,523 | +37.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,415 | €22,938 | +€6,523 | +39.7% |
| Amounts payable | 17/49 | €16,325 | €16,204 | -€121 | -0.7% |
| Amounts payable after more than one year | 17 | €2,677 | - | -€2,677 | |
| Financial debts | 170/4 | €2,677 | - | -€2,677 | |
| Amounts payable within one year | 42/48 | €13,648 | €16,204 | +€2,556 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €3,858 | €2,677 | -€1,180 | -30.6% |
| Trade debts | 44 | €3,492 | €2,833 | -€660 | -18.9% |
| Suppliers | 440/4 | €3,492 | €2,833 | -€660 | -18.9% |
| Taxes, remuneration and social security | 45 | €5,487 | €9,861 | +€4,374 | +79.7% |
| Taxes | 450/3 | €5,487 | €9,861 | +€4,374 | +79.7% |
| Other amounts payable | 47/48 | €811 | €833 | +€22 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,001 | €1,415 | +€414 | +41.4% |
| Other operating charges | 640/8 | €1,184 | €295 | -€889 | -75.1% |
| Gross operating margin | 9900 | €4,161 | €14,355 | +€10,194 | +245% |
| Operating profit (loss) | 9901 | €1,977 | €12,645 | +€10,668 | +540% |
| Financial income | 75/76B | €525 | €420 | -€105 | -19.9% |
| Recurring financial income | 75 | €525 | €420 | -€105 | -19.9% |
| Financial charges | 65/66B | €1,565 | €1,784 | +€219 | +14.0% |
| Recurring financial charges | 65 | €1,565 | €1,784 | +€219 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €938 | €11,282 | +€10,344 | +1,103% |
| Income taxes | 67/77 | €674 | €3,926 | +€3,252 | +482% |
| Profit (loss) for the period | 9904 | €264 | €7,356 | +€7,092 | +2,691% |
| Profit (loss) for the period to be appropriated | 9905 | €264 | €7,356 | +€7,092 | +2,691% |
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 18 October 2026 via checked.be.