BUREAU DB: what changed
Two fiscal 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 DB
Largest movements
- Tangible fixed assets -€5,557
down €5,557 (-47.1%), from €11,809 to €6,252
- Receivables within one year +€3,362
up €3,362 (+62.6%), from €5,367 to €8,729
of which Other amounts receivable: +€1,815
- Current investments -€1,577
down €1,577 (-25.3%), from €6,243 to €4,666
- Cash -€1,443
down €1,443 (-59.2%), from €2,435 to €992
mainly Contributions, distributions and other (-€9,600) and Current portion of long-term debt (-€3,855)
- Deferred charges and accrued income +€741
up €741 (+55.1%), from €1,346 to €2,087
- Current portion of long-term debt -€3,855
down €3,855 (-83.3%), from €4,626 to €771
- Short-term financial debts -€3,130
no longer reported in 2025 (was €3,130)
- Tax, wage and social debts +€1,988
up €1,988 (+91.5%), from €2,172 to €4,160
- Trade debts +€862
up €862 (+391.1%), from €221 to €1,083
- Debts after one year -€771
no longer reported in 2025 (was €771)
- Gross operating margin -€958
down €958 (-4.2%), from €22,785 to €21,827
- Taxes -€609
down €609 (-11.7%), from €5,200 to €4,590
- Other operating charges +€413
up €413 (+39.2%), from €1,054 to €1,466
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.
Cash bridge derived
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 | €27,200 | €22,726 | -€4,474 | -16.4% |
| Fixed assets | 21/28 | €11,809 | €6,252 | -€5,557 | -47.1% |
| Tangible fixed assets | 22/27 | €11,809 | €6,252 | -€5,557 | -47.1% |
| Furniture and vehicles | 24 | €11,809 | €6,252 | -€5,557 | -47.1% |
| Current assets | 29/58 | €15,391 | €16,474 | +€1,084 | +7.0% |
| Amounts receivable within one year | 40/41 | €5,367 | €8,729 | +€3,362 | +62.6% |
| Trade receivables | 40 | €3,582 | €5,129 | +€1,547 | +43.2% |
| Other amounts receivable | 41 | €1,785 | €3,600 | +€1,815 | +101.7% |
| Current investments | 50/53 | €6,243 | €4,666 | -€1,577 | -25.3% |
| Cash at bank and in hand | 54/58 | €2,435 | €992 | -€1,443 | -59.2% |
| Deferred charges and accrued income | 490/1 | €1,346 | €2,087 | +€741 | +55.1% |
| Total equity and liabilities | 10/49 | €27,200 | €22,726 | -€4,474 | -16.4% |
| Equity | 10/15 | €16,280 | €16,712 | +€432 | +2.7% |
| Contributions | 10/11 | €12,000 | €12,400 | +€400 | +3.3% |
| Reserves | 13 | €4,280 | €4,312 | +€32 | +0.7% |
| Distributable reserves | 133 | €4,280 | €4,312 | +€32 | +0.7% |
| Amounts payable | 17/49 | €10,920 | €6,014 | -€4,906 | -44.9% |
| Amounts payable after more than one year | 17 | €771 | - | -€771 | |
| Financial debts | 170/4 | €771 | - | -€771 | |
| Amounts payable within one year | 42/48 | €10,149 | €6,014 | -€4,135 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | €4,626 | €771 | -€3,855 | -83.3% |
| Financial debts | 43 | €3,130 | - | -€3,130 | |
| Credit institutions | 430/8 | €3,130 | - | -€3,130 | |
| Trade debts | 44 | €221 | €1,083 | +€862 | +391.1% |
| Suppliers | 440/4 | €221 | €1,083 | +€862 | +391.1% |
| Taxes, remuneration and social security | 45 | €2,172 | €4,160 | +€1,988 | +91.5% |
| Taxes | 450/3 | €2,172 | €4,160 | +€1,988 | +91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,557 | €5,557 | = | 0.0% |
| Other operating charges | 640/8 | €1,054 | €1,466 | +€413 | +39.2% |
| Gross operating margin | 9900 | €22,785 | €21,827 | -€958 | -4.2% |
| Operating profit (loss) | 9901 | €16,174 | €14,803 | -€1,371 | -8.5% |
| Financial income | 75/76B | €32 | €33 | +€1 | +1.6% |
| Recurring financial income | 75 | €32 | €33 | +€1 | +1.6% |
| Financial charges | 65/66B | €281 | €214 | -€68 | -24.0% |
| Recurring financial charges | 65 | €281 | €214 | -€68 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €15,925 | €14,622 | -€1,303 | -8.2% |
| Income taxes | 67/77 | €5,200 | €4,590 | -€609 | -11.7% |
| Profit (loss) for the period | 9904 | €10,725 | €10,032 | -€693 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,725 | €10,032 | -€693 | -6.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.