BUREAU BICHE: 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 BICHE
Largest movements
- Cash +€15,967
up €15,967 (+47.5%), from €33,638 to €49,606
mainly Net result for the year (+€9,623) and Receivables within one year (+€7,136)
- Receivables within one year -€7,136
down €7,136 (-87.4%), from €8,167 to €1,031
- Profit (loss) carried forward +€9,623
up €9,623 (+48.5%), from €19,853 to €29,476
- Other debts +€4,642
up €4,642 (+56.8%), from €8,169 to €12,811
- Tax, wage and social debts -€4,607
down €4,607 (-44.9%), from €10,252 to €5,645
- Trade debts -€1,127
down €1,127 (-67.3%), from €1,674 to €547
- Gross operating margin -€12,784
down €12,784 (-49.1%), from €26,014 to €13,231
- Taxes -€2,840
down €2,840 (-51.6%), from €5,500 to €2,660
- Depreciation +€342
up €342 (+64.4%), from €531 to €873
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 | €43,948 | €52,479 | +€8,531 | +19.4% |
| Fixed assets | 21/28 | €2,142 | €1,842 | -€300 | -14.0% |
| Tangible fixed assets | 22/27 | €2,142 | €1,842 | -€300 | -14.0% |
| Plant, machinery and equipment | 23 | €507 | €867 | +€361 | +71.2% |
| Furniture and vehicles | 24 | €1,635 | €975 | -€661 | -40.4% |
| Current assets | 29/58 | €41,806 | €50,637 | +€8,831 | +21.1% |
| Amounts receivable within one year | 40/41 | €8,167 | €1,031 | -€7,136 | -87.4% |
| Trade receivables | 40 | €8,167 | €1,031 | -€7,136 | -87.4% |
| Cash at bank and in hand | 54/58 | €33,638 | €49,606 | +€15,967 | +47.5% |
| Total equity and liabilities | 10/49 | €43,948 | €52,479 | +€8,531 | +19.4% |
| Equity | 10/15 | €23,853 | €33,476 | +€9,623 | +40.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,853 | €29,476 | +€9,623 | +48.5% |
| Amounts payable | 17/49 | €20,095 | €19,003 | -€1,092 | -5.4% |
| Amounts payable within one year | 42/48 | €20,095 | €19,003 | -€1,092 | -5.4% |
| Trade debts | 44 | €1,674 | €547 | -€1,127 | -67.3% |
| Suppliers | 440/4 | €1,674 | €547 | -€1,127 | -67.3% |
| Taxes, remuneration and social security | 45 | €10,252 | €5,645 | -€4,607 | -44.9% |
| Taxes | 450/3 | €10,252 | €5,645 | -€4,607 | -44.9% |
| Other amounts payable | 47/48 | €8,169 | €12,811 | +€4,642 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €531 | €873 | +€342 | +64.4% |
| Gross operating margin | 9900 | €26,014 | €13,231 | -€12,784 | -49.1% |
| Operating profit (loss) | 9901 | €25,483 | €12,358 | -€13,126 | -51.5% |
| Financial income | 75/76B | €2 | €39 | +€37 | +1,722% |
| Recurring financial income | 75 | €2 | €39 | +€37 | +1,722% |
| Financial charges | 65/66B | €133 | €114 | -€19 | -14.5% |
| Recurring financial charges | 65 | €133 | €114 | -€19 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €25,353 | €12,283 | -€13,070 | -51.6% |
| Income taxes | 67/77 | €5,500 | €2,660 | -€2,840 | -51.6% |
| Profit (loss) for the period | 9904 | €19,853 | €9,623 | -€10,230 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,853 | €9,623 | -€10,230 | -51.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.