Bureau d'expertise: what changed
Bureau d'expertise
Largest movements
- Tangible fixed assets -€10,381
down €10,381 (-5.6%), from €184,138 to €173,757
of which Land and buildings: -€7,212
- Cash +€4,963
up €4,963 (+6.0%), from €82,651 to €87,614
mainly Depreciation (+€10,381) and Net result for the year (+€3,884)
- Receivables within one year -€3,072
down €3,072 (-19.4%), from €15,839 to €12,768
of which Trade receivables: -€2,130
- Other debts -€10,445
down €10,445 (-32.1%), from €32,563 to €22,118
- Profit (loss) carried forward +€3,884
up €3,884 (+3.8%), from €101,573 to €105,456
- Turnover +€49,866
new in 2025: €49,866
- Purchases and services +€27,150
new in 2025: €27,150
- Gross operating margin -€12,523
down €12,523 (-31.4%), from €39,931 to €27,408
- Depreciation +€792
up €792 (+8.3%), from €9,589 to €10,381
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,628 | €274,139 | -€8,490 | -3.0% |
| Fixed assets | 21/28 | €184,138 | €173,757 | -€10,381 | -5.6% |
| Tangible fixed assets | 22/27 | €184,138 | €173,757 | -€10,381 | -5.6% |
| Land and buildings | 22 | €175,424 | €168,212 | -€7,212 | -4.1% |
| Furniture and vehicles | 24 | €8,714 | €5,545 | -€3,169 | -36.4% |
| Current assets | 29/58 | €98,490 | €100,381 | +€1,891 | +1.9% |
| Amounts receivable within one year | 40/41 | €15,839 | €12,768 | -€3,072 | -19.4% |
| Trade receivables | 40 | €2,130 | €0 | -€2,130 | -100% |
| Other amounts receivable | 41 | €13,709 | €12,768 | -€942 | -6.9% |
| Cash at bank and in hand | 54/58 | €82,651 | €87,614 | +€4,963 | +6.0% |
| Total equity and liabilities | 10/49 | €282,628 | €274,139 | -€8,490 | -3.0% |
| Equity | 10/15 | €111,573 | €115,456 | +€3,884 | +3.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,573 | €105,456 | +€3,884 | +3.8% |
| Provisions and deferred taxes | 16 | €121,200 | €120,250 | -€950 | -0.8% |
| Provisions for liabilities and charges | 160/5 | €121,200 | €120,250 | -€950 | -0.8% |
| Pensions and similar obligations | 160 | €121,200 | €120,250 | -€950 | -0.8% |
| Amounts payable | 17/49 | €49,855 | €38,432 | -€11,423 | -22.9% |
| Amounts payable after more than one year | 17 | €5,841 | €5,841 | = | 0.0% |
| Other amounts payable | 178/9 | €5,841 | €5,841 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,014 | €32,591 | -€11,423 | -26.0% |
| Trade debts | 44 | €11,365 | €10,387 | -€978 | -8.6% |
| Suppliers | 440/4 | €11,365 | €10,387 | -€978 | -8.6% |
| Taxes, remuneration and social security | 45 | €85 | €85 | = | 0.0% |
| Taxes | 450/3 | €85 | €85 | = | 0.0% |
| Other amounts payable | 47/48 | €32,563 | €22,118 | -€10,445 | -32.1% |
| Turnover | 70 | - | €49,866 | +€49,866 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €27,150 | +€27,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,589 | €10,381 | +€792 | +8.3% |
| Other operating charges | 640/8 | €1,340 | €1,403 | +€62 | +4.6% |
| Gross operating margin | 9900 | €39,931 | €27,408 | -€12,523 | -31.4% |
| Operating profit (loss) | 9901 | €29,001 | €15,624 | -€13,377 | -46.1% |
| Financial income | 75/76B | €491 | €812 | +€322 | +65.5% |
| Recurring financial income | 75 | €491 | €812 | +€322 | +65.5% |
| Financial charges | 65/66B | €8,672 | €8,668 | -€4 | 0.0% |
| Recurring financial charges | 65 | €8,672 | €8,668 | -€4 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €20,820 | €7,769 | -€13,051 | -62.7% |
| Income taxes | 67/77 | €3,973 | €3,885 | -€88 | -2.2% |
| Profit (loss) for the period | 9904 | €16,847 | €3,884 | -€12,964 | -76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,847 | €3,884 | -€12,964 | -76.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.