BUREAU BRAS: 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 BRAS
Largest movements
- Cash +€14,044
up €14,044 (+37.3%), from €37,658 to €51,702
mainly Net result for the year (+€26,309) and Tax, wage and social debts (+€3,515)
- Receivables within one year +€7,787
up €7,787 (+398%), from €1,955 to €9,743
of which Trade receivables: +€4,188
- Tangible fixed assets +€6,450
up €6,450 (+378%), from €1,706 to €8,156
of which Furniture and vehicles: +€6,850
- Reserves +€63,477
new in 2025: €63,477
- Profit (loss) carried forward -€37,169
down €37,169 (-100%), from €37,169 to €0
- Tax, wage and social debts +€3,515
new in 2025: €3,515
- Trade debts -€761
down €761 (-79.8%), from €953 to €193
- Gross operating margin -€15,286
down €15,286 (-30.0%), from €50,930 to €35,645
- Taxes -€4,939
down €4,939 (-38.9%), from €12,700 to €7,761
- Depreciation +€1,028
up €1,028 (+347%), from €297 to €1,325
- Other operating charges -€516
down €516 (-73.2%), from €705 to €189
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 | €41,840 | €70,209 | +€28,369 | +67.8% |
| Fixed assets | 21/28 | €1,706 | €8,156 | +€6,450 | +378% |
| Tangible fixed assets | 22/27 | €1,706 | €8,156 | +€6,450 | +378% |
| Plant, machinery and equipment | 23 | €1,706 | €1,305 | -€400 | -23.5% |
| Furniture and vehicles | 24 | - | €6,850 | +€6,850 | |
| Current assets | 29/58 | €40,134 | €62,053 | +€21,920 | +54.6% |
| Amounts receivable within one year | 40/41 | €1,955 | €9,743 | +€7,787 | +398% |
| Trade receivables | 40 | €1,815 | €6,003 | +€4,188 | +231% |
| Other amounts receivable | 41 | €140 | €3,739 | +€3,599 | +2,562% |
| Cash at bank and in hand | 54/58 | €37,658 | €51,702 | +€14,044 | +37.3% |
| Deferred charges and accrued income | 490/1 | €520 | €609 | +€88 | +17.0% |
| Total equity and liabilities | 10/49 | €41,840 | €70,209 | +€28,369 | +67.8% |
| Equity | 10/15 | €40,169 | €66,477 | +€26,309 | +65.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €63,477 | +€63,477 | |
| Distributable reserves | 133 | - | €63,477 | +€63,477 | |
| Profit (loss) carried forward | 14 | €37,169 | €0 | -€37,169 | -100% |
| Amounts payable | 17/49 | €1,671 | €3,732 | +€2,061 | +123% |
| Amounts payable within one year | 42/48 | €1,671 | €3,732 | +€2,061 | +123% |
| Trade debts | 44 | €953 | €193 | -€761 | -79.8% |
| Suppliers | 440/4 | €953 | €193 | -€761 | -79.8% |
| Taxes, remuneration and social security | 45 | - | €3,515 | +€3,515 | |
| Taxes | 450/3 | - | €3,515 | +€3,515 | |
| Other amounts payable | 47/48 | €718 | €24 | -€694 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | €1,325 | +€1,028 | +347% |
| Other operating charges | 640/8 | €705 | €189 | -€516 | -73.2% |
| Gross operating margin | 9900 | €50,930 | €35,645 | -€15,286 | -30.0% |
| Operating profit (loss) | 9901 | €49,928 | €34,131 | -€15,798 | -31.6% |
| Financial charges | 65/66B | €60 | €61 | +€2 | +2.5% |
| Recurring financial charges | 65 | €60 | €61 | +€2 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €49,869 | €34,069 | -€15,799 | -31.7% |
| Income taxes | 67/77 | €12,700 | €7,761 | -€4,939 | -38.9% |
| Profit (loss) for the period | 9904 | €37,169 | €26,309 | -€10,860 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,169 | €26,309 | -€10,860 | -29.2% |
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 29 October 2026 via checked.be.