BURELLA: what changed
Two fiscal 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.
BURELLA
Largest movements
- Stocks and contracts -€546,474
down €546,474 (-100.0%), from €546,474 to €0
- Tangible fixed assets +€522,980
new in 2025: €522,980
of which Land and buildings: +€480,667
- Receivables within one year +€148,859
up €148,859 (+3186.5%), from €4,672 to €153,530
of which Trade receivables: +€148,859
- Cash -€98,926
down €98,926 (-98.1%), from €100,814 to €1,888
mainly Investment in fixed assets (net) (-€561,815) and Receivables within one year (-€148,859)
- Other debts +€43,784
up €43,784 (+934.9%), from €4,683 to €48,467
- Debts after one year -€16,741
down €16,741 (-4.8%), from €347,197 to €330,456
- Trade debts -€12,224
down €12,224 (-100.0%), from €12,224 to €0
- Depreciation +€38,835
new in 2025: €38,835
- Financial charges -€11,444
down €11,444 (-35.3%), from €32,406 to €20,962
- Taxes -€10,519
down €10,519 (-74.8%), from €14,071 to €3,551
- Other operating charges +€9,378
up €9,378 (+154.8%), from €6,060 to €15,438
- Gross operating margin +€3,848
up €3,848 (+4.7%), from €81,570 to €85,418
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 | €651,960 | €678,399 | +€26,439 | +4.1% |
| Fixed assets | 21/28 | - | €522,980 | +€522,980 | |
| Tangible fixed assets | 22/27 | - | €522,980 | +€522,980 | |
| Land and buildings | 22 | - | €480,667 | +€480,667 | |
| Plant, machinery and equipment | 23 | - | €42,314 | +€42,314 | |
| Current assets | 29/58 | €651,960 | €155,418 | -€496,542 | -76.2% |
| Stocks and contracts in progress | 3 | €546,474 | €0 | -€546,474 | -100.0% |
| Stocks | 30/36 | €546,474 | €0 | -€546,474 | -100.0% |
| Amounts receivable within one year | 40/41 | €4,672 | €153,530 | +€148,859 | +3186.5% |
| Trade receivables | 40 | €3,140 | €151,999 | +€148,859 | +4740.8% |
| Other amounts receivable | 41 | €1,532 | €1,531 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €100,814 | €1,888 | -€98,926 | -98.1% |
| Total equity and liabilities | 10/49 | €651,960 | €678,399 | +€26,439 | +4.1% |
| Equity | 10/15 | €269,266 | €276,028 | +€6,762 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €250,666 | €257,428 | +€6,762 | +2.7% |
| Distributable reserves | 133 | €250,666 | €257,428 | +€6,762 | +2.7% |
| Amounts payable | 17/49 | €382,694 | €402,371 | +€19,677 | +5.1% |
| Amounts payable after more than one year | 17 | €347,197 | €330,456 | -€16,741 | -4.8% |
| Financial debts | 170/4 | €347,197 | €330,456 | -€16,741 | -4.8% |
| Amounts payable within one year | 42/48 | €33,064 | €68,759 | +€35,695 | +108.0% |
| Current portion of amounts payable after more than one year | 42 | €16,157 | €16,741 | +€584 | +3.6% |
| Trade debts | 44 | €12,224 | €0 | -€12,224 | -100.0% |
| Suppliers | 440/4 | €12,224 | €0 | -€12,224 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €3,551 | +€3,551 | |
| Taxes | 450/3 | €0 | €3,551 | +€3,551 | |
| Other amounts payable | 47/48 | €4,683 | €48,467 | +€43,784 | +934.9% |
| Accrued charges and deferred income | 492/3 | €2,432 | €3,155 | +€723 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €38,835 | +€38,835 | |
| Other operating charges | 640/8 | €6,060 | €15,438 | +€9,378 | +154.8% |
| Gross operating margin | 9900 | €81,570 | €85,418 | +€3,848 | +4.7% |
| Operating profit (loss) | 9901 | €75,511 | €31,145 | -€44,365 | -58.8% |
| Financial income | 75/76B | - | €130 | +€130 | |
| Recurring financial income | 75 | - | €130 | +€130 | |
| Financial charges | 65/66B | €32,406 | €20,962 | -€11,444 | -35.3% |
| Recurring financial charges | 65 | €32,406 | €20,962 | -€11,444 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €43,104 | €10,313 | -€32,791 | -76.1% |
| Income taxes | 67/77 | €14,071 | €3,551 | -€10,519 | -74.8% |
| Profit (loss) for the period | 9904 | €29,034 | €6,762 | -€22,272 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,034 | €6,762 | -€22,272 | -76.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.