BUREAU BERCO: 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 BERCO
Largest movements
- Receivables within one year +€26,014
up €26,014 (+37.5%), from €69,406 to €95,420
of which Trade receivables: +€25,548
- Tangible fixed assets -€19,563
down €19,563 (-4.1%), from €476,247 to €456,683
of which Land and buildings: -€17,040
- Debts after one year -€61,666
down €61,666 (-38.0%), from €162,100 to €100,433
of which Financial debts: -€57,671
- Reserves +€30,000
new in 2025: €30,000
- Provisions +€20,000
new in 2025: €20,000
- Profit (loss) carried forward +€12,970
up €12,970 (+8.3%), from €155,615 to €168,585
- Trade debts +€8,828
up €8,828 (+240%), from €3,672 to €12,500
- Gross operating margin +€63,334
up €63,334 (+38.4%), from €165,100 to €228,434
- Provisions +€20,000
new in 2025: €20,000
- Staff costs +€16,027
up €16,027 (+25.8%), from €62,153 to €78,181
- Taxes +€9,904
up €9,904 (+96.3%), from €10,286 to €20,190
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €546,203 | €552,653 | +€6,451 | +1.2% |
| Fixed assets | 21/28 | €476,797 | €457,233 | -€19,563 | -4.1% |
| Tangible fixed assets | 22/27 | €476,247 | €456,683 | -€19,563 | -4.1% |
| Land and buildings | 22 | €464,846 | €447,806 | -€17,040 | -3.7% |
| Plant, machinery and equipment | 23 | €4,803 | €3,440 | -€1,364 | -28.4% |
| Furniture and vehicles | 24 | €6,597 | €4,562 | -€2,035 | -30.9% |
| Other tangible fixed assets | 26 | - | €876 | +€876 | |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €69,406 | €95,420 | +€26,014 | +37.5% |
| Amounts receivable within one year | 40/41 | €69,406 | €95,420 | +€26,014 | +37.5% |
| Trade receivables | 40 | €59,596 | €85,144 | +€25,548 | +42.9% |
| Other amounts receivable | 41 | €9,810 | €10,276 | +€466 | +4.7% |
| Total equity and liabilities | 10/49 | €546,203 | €552,653 | +€6,451 | +1.2% |
| Equity | 10/15 | €237,420 | €280,390 | +€42,970 | +18.1% |
| Contributions | 10/11 | €81,805 | €81,805 | = | 0.0% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Tax-exempt reserves | 132 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €155,615 | €168,585 | +€12,970 | +8.3% |
| Provisions and deferred taxes | 16 | - | €20,000 | +€20,000 | |
| Provisions for liabilities and charges | 160/5 | - | €20,000 | +€20,000 | |
| Major repairs and maintenance | 162 | - | €20,000 | +€20,000 | |
| Amounts payable | 17/49 | €308,783 | €252,263 | -€56,519 | -18.3% |
| Amounts payable after more than one year | 17 | €162,100 | €100,433 | -€61,666 | -38.0% |
| Financial debts | 170/4 | €158,071 | €100,401 | -€57,671 | -36.5% |
| Other amounts payable | 178/9 | €4,028 | €33 | -€3,996 | -99.2% |
| Amounts payable within one year | 42/48 | €146,683 | €151,830 | +€5,147 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €58,093 | €58,011 | -€82 | -0.1% |
| Financial debts | 43 | €9,558 | €8,830 | -€728 | -7.6% |
| Credit institutions | 430/8 | €9,558 | €8,830 | -€728 | -7.6% |
| Trade debts | 44 | €3,672 | €12,500 | +€8,828 | +240% |
| Suppliers | 440/4 | €3,672 | €12,500 | +€8,828 | +240% |
| Taxes, remuneration and social security | 45 | €63,925 | €62,106 | -€1,819 | -2.8% |
| Taxes | 450/3 | €57,996 | €55,674 | -€2,321 | -4.0% |
| Remuneration and social security | 454/9 | €5,929 | €6,432 | +€502 | +8.5% |
| Other amounts payable | 47/48 | €11,436 | €10,383 | -€1,053 | -9.2% |
| Remuneration, social security and pensions | 62 | €62,153 | €78,181 | +€16,027 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,147 | €20,439 | +€292 | +1.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €20,000 | +€20,000 | |
| Other operating charges | 640/8 | €3,379 | €3,698 | +€319 | +9.4% |
| Non-recurring operating charges | 66A | €43,670 | €14,471 | -€29,199 | -66.9% |
| Gross operating margin | 9900 | €165,100 | €228,434 | +€63,334 | +38.4% |
| Operating profit (loss) | 9901 | €35,751 | €91,646 | +€55,895 | +156% |
| Financial income | 75/76B | €3 | €34 | +€31 | +1,092% |
| Recurring financial income | 75 | €3 | €34 | +€31 | +1,092% |
| Financial charges | 65/66B | €12,251 | €13,520 | +€1,269 | +10.4% |
| Recurring financial charges | 65 | €12,251 | €13,520 | +€1,269 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €23,503 | €78,159 | +€54,656 | +233% |
| Income taxes | 67/77 | €10,286 | €20,190 | +€9,904 | +96.3% |
| Profit (loss) for the period | 9904 | €13,217 | €57,970 | +€44,752 | +339% |
| Profit (loss) for the period to be appropriated | 9905 | €13,217 | €57,970 | +€44,752 | +339% |
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 20 October 2026 via checked.be.