BUREAU MODERNE: 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 MODERNE
Largest movements
- Cash +€4,360
up €4,360 (+37.0%), from €11,785 to €16,146
mainly Net result for the year (+€4,638) and Tax, wage and social debts (+€1,191)
- Receivables within one year +€1,151
up €1,151 (+7.7%), from €14,949 to €16,100
- Profit (loss) carried forward +€4,638
up €4,638 (+10.2%), from -€45,283 to -€40,645
- Tax, wage and social debts +€1,191
up €1,191 (+127%), from €938 to €2,129
- Gross operating margin +€4,950
up €4,950 (+1,659%), from €298 to €5,248
- Depreciation -€227
down €227 (-71.6%), from €317 to €90
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 | €27,246 | €32,789 | +€5,543 | +20.3% |
| Fixed assets | 21/28 | €360 | €270 | -€90 | -25.0% |
| Tangible fixed assets | 22/27 | €360 | €270 | -€90 | -25.0% |
| Plant, machinery and equipment | 23 | €360 | €270 | -€90 | -25.0% |
| Current assets | 29/58 | €26,886 | €32,519 | +€5,633 | +21.0% |
| Stocks and contracts in progress | 3 | €151 | €151 | = | 0.0% |
| Stocks | 30/36 | €151 | €151 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,949 | €16,100 | +€1,151 | +7.7% |
| Trade receivables | 40 | €14,949 | €16,100 | +€1,151 | +7.7% |
| Cash at bank and in hand | 54/58 | €11,785 | €16,146 | +€4,360 | +37.0% |
| Deferred charges and accrued income | 490/1 | - | €122 | +€122 | |
| Total equity and liabilities | 10/49 | €27,246 | €32,789 | +€5,543 | +20.3% |
| Equity | 10/15 | €25,929 | €30,567 | +€4,638 | +17.9% |
| Contributions | 10/11 | €69,410 | €69,410 | = | 0.0% |
| Capital | 10 | €69,410 | €69,410 | = | 0.0% |
| Issued capital | 100 | €69,410 | €69,410 | = | 0.0% |
| Reserves | 13 | €1,802 | €1,802 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,802 | €1,802 | = | 0.0% |
| Legal reserve | 130 | €1,802 | €1,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,283 | -€40,645 | +€4,638 | +10.2% |
| Amounts payable | 17/49 | €1,316 | €2,222 | +€906 | +68.8% |
| Amounts payable within one year | 42/48 | €1,316 | €2,222 | +€906 | +68.8% |
| Trade debts | 44 | €378 | €93 | -€285 | -75.4% |
| Suppliers | 440/4 | €378 | €93 | -€285 | -75.4% |
| Taxes, remuneration and social security | 45 | €938 | €2,129 | +€1,191 | +127% |
| Taxes | 450/3 | €938 | €2,129 | +€1,191 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €90 | -€227 | -71.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €298 | €5,248 | +€4,950 | +1,659% |
| Operating profit (loss) | 9901 | -€406 | €4,758 | +€5,164 | |
| Financial charges | 65/66B | €166 | €121 | -€46 | -27.4% |
| Recurring financial charges | 65 | €166 | €121 | -€46 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | -€572 | €4,638 | +€5,210 | |
| Profit (loss) for the period | 9904 | -€572 | €4,638 | +€5,210 | |
| Profit (loss) for the period to be appropriated | 9905 | -€572 | €4,638 | +€5,210 |
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 21 October 2026 via checked.be.