BUREAU HECK: 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 HECK
Largest movements
- Receivables within one year -€44,370
down €44,370 (-73.6%), from €60,258 to €15,888
- Accrued charges and deferred income -€33,750
no longer reported in 2025 (was €33,750)
- Debts after one year -€26,464
no longer reported in 2025 (was €26,464)
of which Financial debts: -€26,464
- Short-term financial debts +€18,190
new in 2025: €18,190
- Profit (loss) carried forward -€2,346
down €2,346 (-1.0%), from -€232,754 to -€235,100
- Purchases and services -€3,959
no longer reported in 2025 (was €3,959)
- Other operating charges -€3,959
no longer reported in 2025 (was €3,959)
- Financial charges -€3,525
down €3,525 (-65.4%), from €5,386 to €1,861
of which Non-recurring financial charges: -€5,386
- Depreciation -€2,210
no longer reported in 2025 (was €2,210)
- Gross operating margin -€484
down €484, from €0 to -€484
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,013 | €25,643 | -€44,370 | -63.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €9,755 | €9,755 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €9,755 | €9,755 | = | 0.0% |
| Furniture and vehicles | 24 | €9,755 | €9,755 | = | 0.0% |
| Current assets | 29/58 | €60,258 | €15,888 | -€44,370 | -73.6% |
| Amounts receivable within one year | 40/41 | €60,258 | €15,888 | -€44,370 | -73.6% |
| Other amounts receivable | 41 | €60,258 | €15,888 | -€44,370 | -73.6% |
| Current investments | 50/53 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €70,013 | €25,643 | -€44,370 | -63.4% |
| Equity | 10/15 | -€224,698 | -€227,044 | -€2,346 | -1.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Other | 1319 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | -€232,754 | -€235,100 | -€2,346 | -1.0% |
| Provisions and deferred taxes | 16 | €233,597 | €233,597 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €233,597 | €233,597 | = | 0.0% |
| Pensions and similar obligations | 160 | €233,597 | €233,597 | = | 0.0% |
| Amounts payable | 17/49 | €61,114 | €19,090 | -€42,024 | -68.8% |
| Amounts payable after more than one year | 17 | €26,464 | - | -€26,464 | |
| Financial debts | 170/4 | €26,464 | - | -€26,464 | |
| Trade debts | 175 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €900 | €19,090 | +€18,190 | +2,021% |
| Financial debts | 43 | - | €18,190 | +€18,190 | |
| Credit institutions | 430/8 | - | €18,190 | +€18,190 | |
| Trade debts | 44 | €900 | €900 | = | 0.0% |
| Suppliers | 440/4 | €900 | €900 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €33,750 | - | -€33,750 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,959 | - | -€3,959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,210 | - | -€2,210 | |
| Other operating charges | 640/8 | €3,959 | - | -€3,959 | |
| Gross operating margin | 9900 | €0 | -€484 | -€484 | |
| Operating profit (loss) | 9901 | -€6,169 | -€484 | +€5,685 | +92.1% |
| Financial charges | 65/66B | €5,386 | €1,861 | -€3,525 | -65.4% |
| Recurring financial charges | 65 | €0 | €1,861 | +€1,861 | |
| Non-recurring financial charges | 66B | €5,386 | - | -€5,386 | |
| Profit (loss) for the period before taxes | 9903 | -€11,555 | -€2,346 | +€9,209 | +79.7% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€11,555 | -€2,346 | +€9,209 | +79.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,555 | -€2,346 | +€9,209 | +79.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.