BUREAU DEVILLERS: 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 DEVILLERS
Largest movements
- Receivables within one year -€6,565
down €6,565 (-61.5%), from €10,673 to €4,107
- Tangible fixed assets -€6,031
down €6,031 (-39.0%), from €15,477 to €9,445
of which Furniture and vehicles: -€6,802
- Cash +€2,727
up €2,727 (+47.2%), from €5,780 to €8,507
mainly Depreciation (+€6,904) and Receivables within one year (+€6,565)
- Deferred charges and accrued income +€1,419
up €1,419 (+1,419%), from €100 to €1,519
- Other debts -€7,357
down €7,357 (-62.3%), from €11,806 to €4,449
- Trade debts -€5,982
down €5,982 (-100%), from €5,982 to €0
- Tax, wage and social debts +€3,973
up €3,973 (+37.4%), from €10,608 to €14,580
of which Remuneration and social security: +€3,550
- Profit (loss) carried forward -€2,094
down €2,094 (-49.8%), from -€4,202 to -€6,296
- Short-term financial debts +€1,509
new in 2025: €1,509
- Gross operating margin +€5,185
up €5,185 (+550%), from €943 to €6,128
- Taxes +€2,425
up €2,425, from -€2,425 to €1
- Other operating charges +€872
up €872 (+260%), from €335 to €1,207
- Depreciation -€621
down €621 (-8.2%), from €7,525 to €6,904
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 | €32,254 | €23,803 | -€8,451 | -26.2% |
| Fixed assets | 21/28 | €15,702 | €9,670 | -€6,031 | -38.4% |
| Tangible fixed assets | 22/27 | €15,477 | €9,445 | -€6,031 | -39.0% |
| Plant, machinery and equipment | 23 | - | €771 | +€771 | |
| Furniture and vehicles | 24 | €15,477 | €8,675 | -€6,802 | -44.0% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €16,552 | €14,133 | -€2,419 | -14.6% |
| Amounts receivable within one year | 40/41 | €10,673 | €4,107 | -€6,565 | -61.5% |
| Trade receivables | 40 | €10,673 | €4,107 | -€6,565 | -61.5% |
| Cash at bank and in hand | 54/58 | €5,780 | €8,507 | +€2,727 | +47.2% |
| Deferred charges and accrued income | 490/1 | €100 | €1,519 | +€1,419 | +1,419% |
| Total equity and liabilities | 10/49 | €32,254 | €23,803 | -€8,451 | -26.2% |
| Equity | 10/15 | €3,858 | €1,764 | -€2,094 | -54.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,202 | -€6,296 | -€2,094 | -49.8% |
| Amounts payable | 17/49 | €28,396 | €22,039 | -€6,357 | -22.4% |
| Amounts payable within one year | 42/48 | €28,396 | €22,039 | -€6,357 | -22.4% |
| Financial debts | 43 | - | €1,509 | +€1,509 | |
| Credit institutions | 430/8 | - | €1,509 | +€1,509 | |
| Trade debts | 44 | €5,982 | €0 | -€5,982 | -100% |
| Suppliers | 440/4 | €5,982 | €0 | -€5,982 | -100% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €10,608 | €14,580 | +€3,973 | +37.4% |
| Taxes | 450/3 | €5,506 | €5,929 | +€423 | +7.7% |
| Remuneration and social security | 454/9 | €5,102 | €8,652 | +€3,550 | +69.6% |
| Other amounts payable | 47/48 | €11,806 | €4,449 | -€7,357 | -62.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,525 | €6,904 | -€621 | -8.2% |
| Other operating charges | 640/8 | €335 | €1,207 | +€872 | +260% |
| Gross operating margin | 9900 | €943 | €6,128 | +€5,185 | +550% |
| Operating profit (loss) | 9901 | -€6,917 | -€1,983 | +€4,934 | +71.3% |
| Financial income | 75/76B | €5 | €21 | +€16 | +322% |
| Recurring financial income | 75 | €5 | €21 | +€16 | +322% |
| Financial charges | 65/66B | €103 | €131 | +€28 | +27.6% |
| Recurring financial charges | 65 | €103 | €131 | +€28 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,015 | -€2,093 | +€4,922 | +70.2% |
| Income taxes | 67/77 | -€2,425 | €1 | +€2,425 | |
| Profit (loss) for the period | 9904 | -€4,590 | -€2,094 | +€2,496 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,590 | -€2,094 | +€2,496 | +54.4% |
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 14 October 2026 via checked.be.