BUREAU A: 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 A
Largest movements
- Tangible fixed assets -€5,164
down €5,164 (-10.4%), from €49,757 to €44,593
of which Land and buildings: -€4,833
- Other debts +€13,350
up €13,350 (+144%), from €9,281 to €22,631
- Profit (loss) carried forward -€12,751
down €12,751, from €113 to -€12,638
- Trade debts -€2,862
down €2,862 (-56.1%), from €5,098 to €2,236
- Current portion of long-term debt -€2,580
down €2,580 (-100%), from €2,580 to €0
- Tax, wage and social debts -€1,787
down €1,787 (-30.6%), from €5,832 to €4,044
- Gross operating margin +€4,676
up €4,676 (+48.5%), from -€9,645 to -€4,970
- Other operating charges -€491
down €491 (-26.7%), from €1,839 to €1,347
- Taxes +€438
up €438, from -€17 to €421
- Financial charges +€221
up €221 (+34.3%), from €646 to €867
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 | €60,101 | €53,471 | -€6,631 | -11.0% |
| Fixed assets | 21/28 | €50,507 | €45,343 | -€5,164 | -10.2% |
| Tangible fixed assets | 22/27 | €49,757 | €44,593 | -€5,164 | -10.4% |
| Land and buildings | 22 | €48,104 | €43,270 | -€4,833 | -10.0% |
| Plant, machinery and equipment | 23 | €1,653 | €1,323 | -€331 | -20.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €9,595 | €8,128 | -€1,467 | -15.3% |
| Amounts receivable within one year | 40/41 | €945 | €378 | -€567 | -60.0% |
| Trade receivables | 40 | €614 | €378 | -€236 | -38.4% |
| Other amounts receivable | 41 | €331 | €0 | -€331 | -100% |
| Cash at bank and in hand | 54/58 | €7,275 | €6,853 | -€421 | -5.8% |
| Deferred charges and accrued income | 490/1 | €1,374 | €896 | -€478 | -34.8% |
| Total equity and liabilities | 10/49 | €60,101 | €53,471 | -€6,631 | -11.0% |
| Equity | 10/15 | €37,311 | €24,560 | -€12,751 | -34.2% |
| Contributions | 10/11 | €6,198 | €6,198 | = | 0.0% |
| Reserves | 13 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113 | -€12,638 | -€12,751 | |
| Amounts payable | 17/49 | €22,791 | €28,911 | +€6,120 | +26.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €22,791 | €28,911 | +€6,120 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €2,580 | €0 | -€2,580 | -100% |
| Trade debts | 44 | €5,098 | €2,236 | -€2,862 | -56.1% |
| Suppliers | 440/4 | €5,098 | €2,236 | -€2,862 | -56.1% |
| Taxes, remuneration and social security | 45 | €5,832 | €4,044 | -€1,787 | -30.6% |
| Taxes | 450/3 | €5,832 | €4,044 | -€1,787 | -30.6% |
| Other amounts payable | 47/48 | €9,281 | €22,631 | +€13,350 | +144% |
| Non-recurring operating income | 76A | - | €4,400 | +€4,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,164 | €5,164 | = | 0.0% |
| Other operating charges | 640/8 | €1,839 | €1,347 | -€491 | -26.7% |
| Gross operating margin | 9900 | -€9,645 | -€4,970 | +€4,676 | +48.5% |
| Operating profit (loss) | 9901 | -€16,648 | -€11,481 | +€5,167 | +31.0% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €646 | €867 | +€221 | +34.3% |
| Recurring financial charges | 65 | €646 | €867 | +€221 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,294 | -€12,330 | +€4,964 | +28.7% |
| Income taxes | 67/77 | -€17 | €421 | +€438 | |
| Profit (loss) for the period | 9904 | -€17,277 | -€12,751 | +€4,526 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,277 | -€12,751 | +€4,526 | +26.2% |
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 13 October 2026 via checked.be.