BUREAU DERU: 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 DERU
Largest movements
- Cash +€4,689
up €4,689 (+72.4%), from €6,475 to €11,163
mainly Depreciation (+€5,028) and Other debts (+€2,709)
- Tangible fixed assets -€4,243
down €4,243 (-42.1%), from €10,077 to €5,834
- Receivables within one year +€953
up €953 (+70.5%), from €1,350 to €2,303
- Deferred charges and accrued income -€695
down €695 (-37.9%), from €1,831 to €1,136
- Current portion of long-term debt -€4,910
down €4,910 (-91.6%), from €5,359 to €449
- Other debts +€2,709
up €2,709 (+21.6%), from €12,554 to €15,263
- Tax, wage and social debts +€2,149
up €2,149 (+46.9%), from €4,583 to €6,732
- Trade debts +€859
up €859 (+45.6%), from €1,885 to €2,744
- Debts after one year -€449
no longer reported in 2025 (was €449)
- Taxes +€1,168
up €1,168 (+837%), from €140 to €1,307
- Gross operating margin -€263
down €263 (-3.5%), from €7,497 to €7,235
- Financial charges -€96
down €96 (-44.0%), from €218 to €122
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 | €19,733 | €20,436 | +€703 | +3.6% |
| Fixed assets | 21/28 | €10,077 | €5,834 | -€4,243 | -42.1% |
| Tangible fixed assets | 22/27 | €10,077 | €5,834 | -€4,243 | -42.1% |
| Furniture and vehicles | 24 | €10,077 | €5,834 | -€4,243 | -42.1% |
| Current assets | 29/58 | €9,656 | €14,602 | +€4,947 | +51.2% |
| Amounts receivable within one year | 40/41 | €1,350 | €2,303 | +€953 | +70.5% |
| Trade receivables | 40 | €1,350 | €2,303 | +€953 | +70.5% |
| Cash at bank and in hand | 54/58 | €6,475 | €11,163 | +€4,689 | +72.4% |
| Deferred charges and accrued income | 490/1 | €1,831 | €1,136 | -€695 | -37.9% |
| Total equity and liabilities | 10/49 | €19,733 | €20,436 | +€703 | +3.6% |
| Equity | 10/15 | -€5,097 | -€4,753 | +€344 | +6.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,097 | -€9,753 | +€344 | +3.4% |
| Amounts payable | 17/49 | €24,830 | €25,189 | +€359 | +1.4% |
| Amounts payable after more than one year | 17 | €449 | - | -€449 | |
| Financial debts | 170/4 | €449 | - | -€449 | |
| Amounts payable within one year | 42/48 | €24,381 | €25,189 | +€808 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €5,359 | €449 | -€4,910 | -91.6% |
| Trade debts | 44 | €1,885 | €2,744 | +€859 | +45.6% |
| Suppliers | 440/4 | €1,885 | €2,744 | +€859 | +45.6% |
| Taxes, remuneration and social security | 45 | €4,583 | €6,732 | +€2,149 | +46.9% |
| Taxes | 450/3 | €4,583 | €6,732 | +€2,149 | +46.9% |
| Other amounts payable | 47/48 | €12,554 | €15,263 | +€2,709 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,027 | €5,028 | +€1 | 0.0% |
| Other operating charges | 640/8 | €451 | €515 | +€64 | +14.3% |
| Gross operating margin | 9900 | €7,497 | €7,235 | -€263 | -3.5% |
| Operating profit (loss) | 9901 | €2,019 | €1,691 | -€328 | -16.2% |
| Financial income | 75/76B | €67 | €82 | +€15 | +22.9% |
| Recurring financial income | 75 | €67 | €82 | +€15 | +22.9% |
| Financial charges | 65/66B | €218 | €122 | -€96 | -44.0% |
| Recurring financial charges | 65 | €218 | €122 | -€96 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €1,868 | €1,652 | -€217 | -11.6% |
| Income taxes | 67/77 | €140 | €1,307 | +€1,168 | +837% |
| Profit (loss) for the period | 9904 | €1,729 | €344 | -€1,384 | -80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,729 | €344 | -€1,384 | -80.1% |
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 17 October 2026 via checked.be.