BUREAU GESTION & PROPRIETE: what changed
BUREAU GESTION & PROPRIETE
Largest movements
- Cash +€72,049
up €72,049 (+15.5%), from €466,314 to €538,363
mainly Other debts (+€225,601) and Trade debts (+€52,981)
- Tangible fixed assets -€16,561
down €16,561 (-4.4%), from €373,913 to €357,351
of which Furniture and vehicles: -€8,757
- Receivables within one year +€12,416
up €12,416 (+23.1%), from €53,673 to €66,089
of which Trade receivables: +€8,990
- Other debts +€225,601
up €225,601 (+470%), from €48,038 to €273,639
- Current portion of long-term debt -€169,958
down €169,958 (-95.6%), from €177,690 to €7,732
- Trade debts +€52,981
up €52,981 (+311%), from €17,009 to €69,989
- Tax, wage and social debts -€32,181
down €32,181 (-43.7%), from €73,678 to €41,497
of which Taxes: -€24,414
- Gross operating margin -€63,302
down €63,302 (-14.3%), from €441,697 to €378,395
- Staff costs +€36,049
up €36,049 (+14.4%), from €250,657 to €286,706
- Taxes -€20,721
down €20,721 (-58.9%), from €35,202 to €14,480
- Other operating charges -€11,835
down €11,835 (-27.3%), from €43,281 to €31,446
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 | €893,949 | €963,161 | +€69,212 | +7.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €373,963 | €357,401 | -€16,561 | -4.4% |
| Tangible fixed assets | 22/27 | €373,913 | €357,351 | -€16,561 | -4.4% |
| Land and buildings | 22 | €290,856 | €282,425 | -€8,431 | -2.9% |
| Plant, machinery and equipment | 23 | €39,347 | €39,286 | -€61 | -0.2% |
| Furniture and vehicles | 24 | €24,931 | €16,174 | -€8,757 | -35.1% |
| Other tangible fixed assets | 26 | €18,779 | €19,466 | +€687 | +3.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €519,986 | €605,760 | +€85,773 | +16.5% |
| Amounts receivable within one year | 40/41 | €53,673 | €66,089 | +€12,416 | +23.1% |
| Trade receivables | 40 | €3,673 | €12,663 | +€8,990 | +245% |
| Other amounts receivable | 41 | €50,000 | €53,426 | +€3,426 | +6.9% |
| Cash at bank and in hand | 54/58 | €466,314 | €538,363 | +€72,049 | +15.5% |
| Deferred charges and accrued income | 490/1 | - | €1,308 | +€1,308 | |
| Total equity and liabilities | 10/49 | €893,949 | €963,161 | +€69,212 | +7.7% |
| Equity | 10/15 | €326,208 | €326,709 | +€501 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €305,748 | €306,249 | +€501 | +0.2% |
| Amounts payable | 17/49 | €567,741 | €636,452 | +€68,711 | +12.1% |
| Amounts payable after more than one year | 17 | €251,326 | €243,594 | -€7,732 | -3.1% |
| Financial debts | 170/4 | €251,326 | €243,594 | -€7,732 | -3.1% |
| Amounts payable within one year | 42/48 | €316,415 | €392,858 | +€76,443 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €177,690 | €7,732 | -€169,958 | -95.6% |
| Trade debts | 44 | €17,009 | €69,989 | +€52,981 | +311% |
| Suppliers | 440/4 | €17,009 | €69,989 | +€52,981 | +311% |
| Taxes, remuneration and social security | 45 | €73,678 | €41,497 | -€32,181 | -43.7% |
| Taxes | 450/3 | €32,384 | €7,970 | -€24,414 | -75.4% |
| Remuneration and social security | 454/9 | €41,294 | €33,527 | -€7,767 | -18.8% |
| Other amounts payable | 47/48 | €48,038 | €273,639 | +€225,601 | +470% |
| Remuneration, social security and pensions | 62 | €250,657 | €286,706 | +€36,049 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,906 | €27,254 | +€348 | +1.3% |
| Other operating charges | 640/8 | €43,281 | €31,446 | -€11,835 | -27.3% |
| Non-recurring operating charges | 66A | €189 | €636 | +€447 | +236% |
| Gross operating margin | 9900 | €441,697 | €378,395 | -€63,302 | -14.3% |
| Operating profit (loss) | 9901 | €120,664 | €32,353 | -€88,311 | -73.2% |
| Financial charges | 65/66B | €17,922 | €17,371 | -€550 | -3.1% |
| Recurring financial charges | 65 | €17,922 | €17,371 | -€550 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €102,742 | €14,981 | -€87,761 | -85.4% |
| Income taxes | 67/77 | €35,202 | €14,480 | -€20,721 | -58.9% |
| Profit (loss) for the period | 9904 | €67,541 | €501 | -€67,039 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,541 | €501 | -€67,039 | -99.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.