BureauModus: 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.
BureauModus
Largest movements
- Cash +€17,258
up €17,258 (+42.2%), from €40,926 to €58,184
mainly Other debts (+€40,000) and Net result for the year (+€23,975)
- Receivables within one year +€15,360
up €15,360 (+111%), from €13,889 to €29,249
of which Trade receivables: +€14,593
- Tangible fixed assets -€5,567
down €5,567 (-35.4%), from €15,737 to €10,170
of which Furniture and vehicles: -€3,766
- Other debts +€40,000
up €40,000 (+400%), from €10,000 to €50,000
- Reserves -€26,025
down €26,025 (-93.6%), from €27,794 to €1,769
- Tax, wage and social debts +€7,582
up €7,582 (+52.2%), from €14,515 to €22,097
- Trade debts +€5,510
up €5,510 (+40.0%), from €13,772 to €19,282
- Gross operating margin +€46,316
up €46,316, from -€8,343 to €37,973
- Staff costs +€3,851
up €3,851 (+1,748%), from €220 to €4,072
- Taxes +€3,304
up €3,304 (+3,107%), from €106 to €3,410
- Depreciation -€952
down €952 (-14.6%), from €6,519 to €5,567
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 | €71,082 | €98,148 | +€27,067 | +38.1% |
| Fixed assets | 21/28 | €15,737 | €10,170 | -€5,567 | -35.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €15,737 | €10,170 | -€5,567 | -35.4% |
| Plant, machinery and equipment | 23 | €4,331 | €2,730 | -€1,601 | -37.0% |
| Furniture and vehicles | 24 | €10,757 | €6,991 | -€3,766 | -35.0% |
| Other tangible fixed assets | 26 | €649 | €449 | -€200 | -30.8% |
| Current assets | 29/58 | €55,345 | €87,978 | +€32,634 | +59.0% |
| Amounts receivable within one year | 40/41 | €13,889 | €29,249 | +€15,360 | +111% |
| Trade receivables | 40 | €13,081 | €27,674 | +€14,593 | +112% |
| Other amounts receivable | 41 | €809 | €1,575 | +€767 | +94.8% |
| Cash at bank and in hand | 54/58 | €40,926 | €58,184 | +€17,258 | +42.2% |
| Deferred charges and accrued income | 490/1 | €529 | €545 | +€16 | +3.0% |
| Total equity and liabilities | 10/49 | €71,082 | €98,148 | +€27,067 | +38.1% |
| Equity | 10/15 | €32,794 | €6,769 | -€26,025 | -79.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,794 | €1,769 | -€26,025 | -93.6% |
| Distributable reserves | 133 | €27,794 | €1,769 | -€26,025 | -93.6% |
| Amounts payable | 17/49 | €38,288 | €91,380 | +€53,092 | +139% |
| Amounts payable within one year | 42/48 | €38,288 | €91,380 | +€53,092 | +139% |
| Trade debts | 44 | €13,772 | €19,282 | +€5,510 | +40.0% |
| Suppliers | 440/4 | €13,772 | €19,282 | +€5,510 | +40.0% |
| Taxes, remuneration and social security | 45 | €14,515 | €22,097 | +€7,582 | +52.2% |
| Taxes | 450/3 | €14,515 | €22,097 | +€7,582 | +52.2% |
| Other amounts payable | 47/48 | €10,000 | €50,000 | +€40,000 | +400% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €220 | €4,072 | +€3,851 | +1,748% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,519 | €5,567 | -€952 | -14.6% |
| Other operating charges | 640/8 | €655 | €761 | +€106 | +16.2% |
| Gross operating margin | 9900 | -€8,343 | €37,973 | +€46,316 | |
| Operating profit (loss) | 9901 | -€15,737 | €27,574 | +€43,310 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €176 | €189 | +€13 | +7.4% |
| Recurring financial charges | 65 | €176 | €189 | +€13 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,912 | €27,385 | +€43,297 | |
| Income taxes | 67/77 | €106 | €3,410 | +€3,304 | +3,107% |
| Profit (loss) for the period | 9904 | -€16,018 | €23,975 | +€39,993 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,018 | €23,975 | +€39,993 |
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 18 October 2026 via checked.be.