BUREAU CAMBIER: what changed
What changed
BUREAU CAMBIER
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€107,370
2024 · €36,238+€71,132
Equity
€524,865
2024 · €787,495-€262,630
Cash
€85,658
2024 · €92,328-€6,670
Balance sheet total
€2.9m
2024 · €2.9m+€11,331
Largest movements
Assets
- Receivables within one year +€131,018
up €131,018 (+16.6%), from €791,538 to €922,556
of which Other amounts receivable: +€119,170
- Tangible fixed assets -€111,195
down €111,195 (-5.7%), from €2.0m to €1.8m
of which Land and buildings: -€67,604
Equity and liabilities
- Other debts +€299,950
up €299,950 (+631%), from €47,500 to €347,450
- Reserves -€262,700
down €262,700 (-50.2%), from €523,110 to €260,410
of which Distributable reserves: -€262,700
- Debts after one year -€164,608
down €164,608 (-10.9%), from €1.5m to €1.3m
- Advances received +€106,474
new in 2025: €106,474
- Tax, wage and social debts +€86,591
up €86,591 (+47.6%), from €182,076 to €268,667
of which Taxes: +€82,410
Income statement
- Gross operating margin +€169,336
up €169,336 (+15.0%), from €1.1m to €1.3m
- Taxes +€48,088
up €48,088 (+517%), from €9,294 to €57,382
- Staff costs +€22,029
up €22,029 (+2.6%), from €848,740 to €870,769
- Other operating charges +€14,712
up €14,712 (+64.3%), from €22,866 to €37,578
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€36,238
Gross operating margin
+€169,336
Staff costs
-€22,029
Depreciation
-€12,157
Write-downs
-€4,009
Other operating charges
-€14,712
Other operating items
-€628
Financial income
+€570
Financial charges
+€2,849
Taxes
-€48,088
Result 2025
€107,370
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€650,972
Investment
-€50,954
Financing
-€606,688
Cash 2024
€92,328
From operations (derived)
+€650,972
Net result for the year
+€107,370
Depreciation
+€162,149
Receivables within one year
-€131,018
Deferred charges and accrued income
+€1,822
Trade debts
+€13,275
Tax, wage and social debts
+€86,591
Advances received
+€106,474
Other debts
+€299,950
Accrued charges and deferred income
+€4,359
Investment (derived)
-€50,954
Investment in fixed assets (net)
-€50,954
Financing
-€606,688
Debts after one year
-€164,608
Current portion of long-term debt
-€72,080
Contributions, distributions and other
-€370,000
Cash 2025
€85,658
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,855,863 | €2,867,193 | +€11,331 | +0.4% |
| Fixed assets | 21/28 | €1,953,459 | €1,842,264 | -€111,195 | -5.7% |
| Tangible fixed assets | 22/27 | €1,952,965 | €1,841,769 | -€111,195 | -5.7% |
| Land and buildings | 22 | €1,588,275 | €1,520,671 | -€67,604 | -4.3% |
| Plant, machinery and equipment | 23 | €298,127 | €263,366 | -€34,761 | -11.7% |
| Furniture and vehicles | 24 | €66,563 | €57,732 | -€8,831 | -13.3% |
| Financial fixed assets | 28 | €494 | €494 | = | 0.0% |
| Current assets | 29/58 | €902,403 | €1,024,929 | +€122,526 | +13.6% |
| Amounts receivable within one year | 40/41 | €791,538 | €922,556 | +€131,018 | +16.6% |
| Trade receivables | 40 | €434,466 | €446,313 | +€11,848 | +2.7% |
| Other amounts receivable | 41 | €357,073 | €476,243 | +€119,170 | +33.4% |
| Cash at bank and in hand | 54/58 | €92,328 | €85,658 | -€6,670 | -7.2% |
| Deferred charges and accrued income | 490/1 | €18,537 | €16,715 | -€1,822 | -9.8% |
| Total equity and liabilities | 10/49 | €2,855,863 | €2,867,193 | +€11,331 | +0.4% |
| Equity | 10/15 | €787,495 | €524,865 | -€262,630 | -33.4% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €523,110 | €260,410 | -€262,700 | -50.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €465,000 | €202,300 | -€262,700 | -56.5% |
| Profit (loss) carried forward | 14 | €258,179 | €258,250 | +€70 | 0.0% |
| Amounts payable | 17/49 | €2,068,368 | €2,342,328 | +€273,960 | +13.2% |
| Amounts payable after more than one year | 17 | €1,503,559 | €1,338,951 | -€164,608 | -10.9% |
| Financial debts | 170/4 | €1,503,559 | €1,338,951 | -€164,608 | -10.9% |
| Amounts payable within one year | 42/48 | €557,936 | €992,146 | +€434,210 | +77.8% |
| Current portion of amounts payable after more than one year | 42 | €236,672 | €164,592 | -€72,080 | -30.5% |
| Trade debts | 44 | €91,688 | €104,963 | +€13,275 | +14.5% |
| Suppliers | 440/4 | €91,688 | €104,963 | +€13,275 | +14.5% |
| Advances received on contracts in progress | 46 | - | €106,474 | +€106,474 | |
| Taxes, remuneration and social security | 45 | €182,076 | €268,667 | +€86,591 | +47.6% |
| Taxes | 450/3 | €55,998 | €138,408 | +€82,410 | +147% |
| Remuneration and social security | 454/9 | €126,078 | €130,259 | +€4,181 | +3.3% |
| Other amounts payable | 47/48 | €47,500 | €347,450 | +€299,950 | +631% |
| Accrued charges and deferred income | 492/3 | €6,872 | €11,231 | +€4,359 | +63.4% |
| Remuneration, social security and pensions | 62 | €848,740 | €870,769 | +€22,029 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,993 | €162,149 | +€12,157 | +8.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,009 | - | +€4,009 | |
| Other operating charges | 640/8 | €22,866 | €37,578 | +€14,712 | +64.3% |
| Non-recurring operating charges | 66A | - | €628 | +€628 | |
| Gross operating margin | 9900 | €1,128,164 | €1,297,500 | +€169,336 | +15.0% |
| Operating profit (loss) | 9901 | €110,574 | €226,376 | +€115,802 | +105% |
| Financial income | 75/76B | €7 | €577 | +€570 | +8,076% |
| Recurring financial income | 75 | €7 | €577 | +€570 | +8,076% |
| Financial charges | 65/66B | €65,049 | €62,200 | -€2,849 | -4.4% |
| Recurring financial charges | 65 | €65,049 | €62,200 | -€2,849 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €45,532 | €164,753 | +€119,220 | +262% |
| Income taxes | 67/77 | €9,294 | €57,382 | +€48,088 | +517% |
| Profit (loss) for the period | 9904 | €36,238 | €107,370 | +€71,132 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €36,238 | €107,370 | +€71,132 | +196% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.