BUREAU K: 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 K
Largest movements
- Tangible fixed assets -€2,310
down €2,310 (-13.6%), from €17,040 to €14,730
of which Other tangible fixed assets: -€2,257
- Cash -€2,040
down €2,040 (-7.5%), from €27,330 to €25,289
mainly Net result for the year (-€4,914) and Other debts (-€100)
- Receivables within one year -€473
down €473 (-56.0%), from €845 to €372
- Profit (loss) carried forward -€4,914
down €4,914 (-15.4%), from -€32,001 to -€36,915
- Gross operating margin -€1,107
down €1,107 (-70.8%), from -€1,565 to -€2,672
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Depreciation -€217
down €217 (-8.8%), from €2,474 to €2,257
- Financial charges +€61
up €61 (+93.6%), from €65 to €125
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 | €45,336 | €40,391 | -€4,945 | -10.9% |
| Fixed assets | 21/28 | €17,040 | €14,730 | -€2,310 | -13.6% |
| Tangible fixed assets | 22/27 | €17,040 | €14,730 | -€2,310 | -13.6% |
| Furniture and vehicles | 24 | €53 | - | -€53 | |
| Other tangible fixed assets | 26 | €16,987 | €14,730 | -€2,257 | -13.3% |
| Current assets | 29/58 | €28,296 | €25,661 | -€2,634 | -9.3% |
| Amounts receivable within one year | 40/41 | €845 | €372 | -€473 | -56.0% |
| Other amounts receivable | 41 | €845 | €372 | -€473 | -56.0% |
| Cash at bank and in hand | 54/58 | €27,330 | €25,289 | -€2,040 | -7.5% |
| Deferred charges and accrued income | 490/1 | €121 | - | -€121 | |
| Total equity and liabilities | 10/49 | €45,336 | €40,391 | -€4,945 | -10.9% |
| Equity | 10/15 | €34,231 | €29,317 | -€4,914 | -14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,632 | €47,632 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,421 | €4,421 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,421 | €4,421 | = | 0.0% |
| Distributable reserves | 133 | €43,211 | €43,211 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,001 | -€36,915 | -€4,914 | -15.4% |
| Amounts payable | 17/49 | €11,105 | €11,074 | -€30 | -0.3% |
| Amounts payable within one year | 42/48 | €11,105 | €11,074 | -€30 | -0.3% |
| Trade debts | 44 | €1,474 | €1,543 | +€70 | +4.7% |
| Suppliers | 440/4 | €1,474 | €1,543 | +€70 | +4.7% |
| Other amounts payable | 47/48 | €9,631 | €9,531 | -€100 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,474 | €2,257 | -€217 | -8.8% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€1,565 | -€2,672 | -€1,107 | -70.8% |
| Operating profit (loss) | 9901 | -€4,426 | -€4,929 | -€503 | -11.4% |
| Financial income | 75/76B | €121 | €140 | +€19 | +15.9% |
| Recurring financial income | 75 | €121 | €140 | +€19 | +15.9% |
| Financial charges | 65/66B | €65 | €125 | +€61 | +93.6% |
| Recurring financial charges | 65 | €65 | €125 | +€61 | +93.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,370 | -€4,914 | -€544 | -12.5% |
| Profit (loss) for the period | 9904 | -€4,370 | -€4,914 | -€544 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,370 | -€4,914 | -€544 | -12.5% |
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 28 October 2026 via checked.be.