BUREAU COMPTABLE MORDANT: 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 MORDANT
Largest movements
- Cash +€46,651
up €46,651 (+87.9%), from €53,090 to €99,741
mainly Other debts (+€66,127) and Depreciation (+€48,449)
- Intangible fixed assets -€40,000
down €40,000 (-40.0%), from €100,000 to €60,000
- Tangible fixed assets -€7,205
down €7,205 (-28.5%), from €25,280 to €18,075
- Profit (loss) carried forward -€66,796
no longer reported in 2025 (was €66,796)
- Other debts +€66,127
up €66,127 (+77.0%), from €85,890 to €152,017
- Debts after one year -€5,372
down €5,372 (-60.0%), from €8,953 to €3,581
- Trade debts +€3,374
up €3,374 (+35.6%), from €9,479 to €12,853
- Gross operating margin -€14,141
down €14,141 (-15.3%), from €92,727 to €78,586
- Taxes -€3,129
down €3,129 (-74.0%), from €4,228 to €1,099
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 | €205,388 | €204,010 | -€1,378 | -0.7% |
| Fixed assets | 21/28 | €125,280 | €78,075 | -€47,205 | -37.7% |
| Intangible fixed assets | 21 | €100,000 | €60,000 | -€40,000 | -40.0% |
| Tangible fixed assets | 22/27 | €25,280 | €18,075 | -€7,205 | -28.5% |
| Furniture and vehicles | 24 | €25,280 | €18,075 | -€7,205 | -28.5% |
| Current assets | 29/58 | €80,108 | €125,935 | +€45,827 | +57.2% |
| Amounts receivable within one year | 40/41 | €26,470 | €25,975 | -€496 | -1.9% |
| Trade receivables | 40 | €25,631 | €25,975 | +€343 | +1.3% |
| Other amounts receivable | 41 | €839 | - | -€839 | |
| Cash at bank and in hand | 54/58 | €53,090 | €99,741 | +€46,651 | +87.9% |
| Deferred charges and accrued income | 490/1 | €548 | €220 | -€328 | -59.9% |
| Total equity and liabilities | 10/49 | €205,388 | €204,010 | -€1,378 | -0.7% |
| Equity | 10/15 | €86,796 | €20,000 | -€66,796 | -77.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,796 | - | -€66,796 | |
| Amounts payable | 17/49 | €118,592 | €184,010 | +€65,418 | +55.2% |
| Amounts payable after more than one year | 17 | €8,953 | €3,581 | -€5,372 | -60.0% |
| Financial debts | 170/4 | €8,953 | €3,581 | -€5,372 | -60.0% |
| Amounts payable within one year | 42/48 | €109,639 | €180,429 | +€70,790 | +64.6% |
| Current portion of amounts payable after more than one year | 42 | €5,372 | €5,372 | = | 0.0% |
| Trade debts | 44 | €9,479 | €12,853 | +€3,374 | +35.6% |
| Suppliers | 440/4 | €9,479 | €12,853 | +€3,374 | +35.6% |
| Taxes, remuneration and social security | 45 | €8,898 | €10,186 | +€1,289 | +14.5% |
| Taxes | 450/3 | €4,364 | €4,980 | +€615 | +14.1% |
| Remuneration and social security | 454/9 | €4,533 | €5,207 | +€674 | +14.9% |
| Other amounts payable | 47/48 | €85,890 | €152,017 | +€66,127 | +77.0% |
| Remuneration, social security and pensions | 62 | €25,620 | €26,288 | +€668 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,427 | €48,449 | +€22 | 0.0% |
| Other operating charges | 640/8 | €1,026 | €1,048 | +€22 | +2.2% |
| Gross operating margin | 9900 | €92,727 | €78,586 | -€14,141 | -15.3% |
| Operating profit (loss) | 9901 | €17,655 | €2,801 | -€14,854 | -84.1% |
| Financial income | 75/76B | €26 | €0 | -€26 | -99.6% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -99.6% |
| Financial charges | 65/66B | €632 | €567 | -€65 | -10.3% |
| Recurring financial charges | 65 | €632 | €567 | -€65 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €17,048 | €2,233 | -€14,815 | -86.9% |
| Income taxes | 67/77 | €4,228 | €1,099 | -€3,129 | -74.0% |
| Profit (loss) for the period | 9904 | €12,820 | €1,134 | -€11,686 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,820 | €1,134 | -€11,686 | -91.2% |
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 24 October 2026 via checked.be.