BUREAUCONSULT: 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.
BUREAUCONSULT
Largest movements
- Cash +€12,241
up €12,241 (+58.2%), from €21,033 to €33,274
mainly Net result for the year (+€6,750) and Other debts (+€5,482)
- Receivables within one year +€1,108
up €1,108 (+197.2%), from €562 to €1,670
of which Trade receivables: +€1,108
- Tangible fixed assets -€905
down €905 (-42.5%), from €2,128 to €1,223
- Other debts +€5,482
up €5,482 (+4340.9%), from €126 to €5,608
- Tax, wage and social debts +€5,375
up €5,375 (+1937.2%), from €277 to €5,653
- Advances received +€1,170
new in 2025: €1,170
- Trade debts +€416
up €416 (+499.7%), from €83 to €500
- Gross operating margin +€6,140
up €6,140 (+104.5%), from €5,875 to €12,015
- Taxes +€3,883
up €3,883 (+1399.3%), from €277 to €4,160
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.
Cash bridge derived
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 | €23,723 | €36,167 | +€12,444 | +52.5% |
| Fixed assets | 21/28 | €2,128 | €1,223 | -€905 | -42.5% |
| Tangible fixed assets | 22/27 | €2,128 | €1,223 | -€905 | -42.5% |
| Furniture and vehicles | 24 | €2,128 | €1,223 | -€905 | -42.5% |
| Current assets | 29/58 | €21,595 | €34,944 | +€13,349 | +61.8% |
| Amounts receivable within one year | 40/41 | €562 | €1,670 | +€1,108 | +197.2% |
| Trade receivables | 40 | €562 | €1,670 | +€1,108 | +197.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €21,033 | €33,274 | +€12,241 | +58.2% |
| Total equity and liabilities | 10/49 | €23,723 | €36,167 | +€12,444 | +52.5% |
| Equity | 10/15 | €23,236 | €23,236 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,636 | €4,636 | = | 0.0% |
| Distributable reserves | 133 | €4,636 | €4,636 | = | 0.0% |
| Amounts payable | 17/49 | €487 | €12,931 | +€12,444 | +2554.8% |
| Amounts payable within one year | 42/48 | €487 | €12,931 | +€12,444 | +2554.8% |
| Trade debts | 44 | €83 | €500 | +€416 | +499.7% |
| Suppliers | 440/4 | €83 | €500 | +€416 | +499.7% |
| Advances received on contracts in progress | 46 | - | €1,170 | +€1,170 | |
| Taxes, remuneration and social security | 45 | €277 | €5,653 | +€5,375 | +1937.2% |
| Taxes | 450/3 | €277 | €5,653 | +€5,375 | +1937.2% |
| Other amounts payable | 47/48 | €126 | €5,608 | +€5,482 | +4340.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €908 | €905 | -€2 | -0.3% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €5,875 | €12,015 | +€6,140 | +104.5% |
| Operating profit (loss) | 9901 | €4,967 | €11,110 | +€6,143 | +123.7% |
| Financial charges | 65/66B | €180 | €200 | +€20 | +11.4% |
| Recurring financial charges | 65 | €180 | €200 | +€20 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €4,787 | €10,910 | +€6,123 | +127.9% |
| Income taxes | 67/77 | €277 | €4,160 | +€3,883 | +1399.3% |
| Profit (loss) for the period | 9904 | €4,510 | €6,750 | +€2,240 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,510 | €6,750 | +€2,240 | +49.7% |
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 11 October 2026 via checked.be.