BUREAU COMPTABLE D.C.: 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 COMPTABLE D.C.
Largest movements
- Receivables within one year +€31,781
up €31,781 (+11.0%), from €290,012 to €321,794
of which Other amounts receivable: +€36,313
- Profit (loss) carried forward +€25,620
up €25,620 (+13.2%), from €193,747 to €219,367
- Debts after one year -€10,000
no longer reported in 2024 (was €10,000)
- Tax, wage and social debts +€6,318
up €6,318 (+14.8%), from €42,809 to €49,126
of which Taxes: +€6,320
- Current portion of long-term debt +€5,368
up €5,368 (+87.1%), from €6,165 to €11,533
- Gross operating margin +€10,828
up €10,828 (+11.2%), from €96,957 to €107,786
- Financial income +€2,373
up €2,373 (+48.9%), from €4,855 to €7,228
- Other operating charges +€2,085
up €2,085 (+98.5%), from €2,118 to €4,203
- Taxes -€1,478
down €1,478 (-7.5%), from €19,799 to €18,321
- Staff costs +€1,293
up €1,293 (+3.0%), from €43,425 to €44,718
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €292,342 | €324,080 | +€31,738 | +10.9% |
| Fixed assets | 21/28 | €115 | €115 | = | 0.0% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €292,227 | €323,965 | +€31,738 | +10.9% |
| Amounts receivable within one year | 40/41 | €290,012 | €321,794 | +€31,781 | +11.0% |
| Trade receivables | 40 | €188,906 | €184,374 | -€4,532 | -2.4% |
| Other amounts receivable | 41 | €101,106 | €137,420 | +€36,313 | +35.9% |
| Cash at bank and in hand | 54/58 | €2,214 | €2,171 | -€43 | -1.9% |
| Total equity and liabilities | 10/49 | €292,342 | €324,080 | +€31,738 | +10.9% |
| Equity | 10/15 | €214,207 | €239,827 | +€25,620 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,747 | €219,367 | +€25,620 | +13.2% |
| Amounts payable | 17/49 | €78,135 | €84,253 | +€6,118 | +7.8% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €68,135 | €84,253 | +€16,118 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €6,165 | €11,533 | +€5,368 | +87.1% |
| Financial debts | 43 | €12,750 | €15,002 | +€2,252 | +17.7% |
| Credit institutions | 430/8 | €12,750 | €15,002 | +€2,252 | +17.7% |
| Trade debts | 44 | €6,411 | €8,592 | +€2,181 | +34.0% |
| Suppliers | 440/4 | €6,411 | €8,592 | +€2,181 | +34.0% |
| Taxes, remuneration and social security | 45 | €42,809 | €49,126 | +€6,318 | +14.8% |
| Taxes | 450/3 | €38,018 | €44,338 | +€6,320 | +16.6% |
| Remuneration and social security | 454/9 | €4,791 | €4,788 | -€3 | -0.1% |
| Non-recurring operating income | 76A | - | €5,947 | +€5,947 | |
| Remuneration, social security and pensions | 62 | €43,425 | €44,718 | +€1,293 | +3.0% |
| Other operating charges | 640/8 | €2,118 | €4,203 | +€2,085 | +98.5% |
| Gross operating margin | 9900 | €96,957 | €107,786 | +€10,828 | +11.2% |
| Operating profit (loss) | 9901 | €51,415 | €58,864 | +€7,450 | +14.5% |
| Financial income | 75/76B | €4,855 | €7,228 | +€2,373 | +48.9% |
| Recurring financial income | 75 | €4,855 | €7,228 | +€2,373 | +48.9% |
| Financial charges | 65/66B | €8,134 | €7,151 | -€983 | -12.1% |
| Recurring financial charges | 65 | €8,134 | €7,151 | -€983 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €48,135 | €58,942 | +€10,807 | +22.5% |
| Income taxes | 67/77 | €19,799 | €18,321 | -€1,478 | -7.5% |
| Profit (loss) for the period | 9904 | €28,336 | €40,620 | +€12,284 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,336 | €40,620 | +€12,284 | +43.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.