BURENDUEL: 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.
BURENDUEL
Largest movements
- Cash -€181,708
down €181,708 (-79.1%), from €229,865 to €48,156
mainly Current investments (-€180,000) and Contributions, distributions and other (-€88,423)
- Current investments +€180,000
new in 2025: €180,000
- Tangible fixed assets -€16,345
down €16,345 (-14.4%), from €113,485 to €97,140
of which Land and buildings: -€17,204
- Reserves -€69,060
down €69,060 (-22.1%), from €313,070 to €244,010
- Other debts +€53,748
up €53,748 (+137%), from €39,186 to €92,934
- Tax, wage and social debts -€4,257
down €4,257 (-21.7%), from €19,621 to €15,364
- Staff costs -€11,464
down €11,464 (-82.6%), from €13,874 to €2,410
- Gross operating margin -€8,526
down €8,526 (-11.5%), from €74,094 to €65,568
- Financial income -€3,376
down €3,376 (-74.6%), from €4,527 to €1,151
- Depreciation +€3,112
up €3,112 (+11.8%), from €26,354 to €29,466
- Taxes -€1,155
down €1,155 (-10.5%), from €10,982 to €9,827
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 | €386,875 | €368,872 | -€18,003 | -4.7% |
| Fixed assets | 21/28 | €113,885 | €97,540 | -€16,345 | -14.4% |
| Tangible fixed assets | 22/27 | €113,485 | €97,140 | -€16,345 | -14.4% |
| Land and buildings | 22 | €81,927 | €64,723 | -€17,204 | -21.0% |
| Plant, machinery and equipment | 23 | €3,374 | €3,324 | -€50 | -1.5% |
| Furniture and vehicles | 24 | €28,184 | €29,093 | +€910 | +3.2% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €272,990 | €271,332 | -€1,658 | -0.6% |
| Amounts receivable within one year | 40/41 | €42,491 | €42,523 | +€33 | +0.1% |
| Trade receivables | 40 | €42,350 | €42,350 | = | 0.0% |
| Other amounts receivable | 41 | €141 | €173 | +€33 | +23.3% |
| Current investments | 50/53 | - | €180,000 | +€180,000 | |
| Cash at bank and in hand | 54/58 | €229,865 | €48,156 | -€181,708 | -79.1% |
| Deferred charges and accrued income | 490/1 | €635 | €652 | +€18 | +2.8% |
| Total equity and liabilities | 10/49 | €386,875 | €368,872 | -€18,003 | -4.7% |
| Equity | 10/15 | €325,470 | €256,410 | -€69,060 | -21.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €313,070 | €244,010 | -€69,060 | -22.1% |
| Distributable reserves | 133 | €313,070 | €244,010 | -€69,060 | -22.1% |
| Amounts payable | 17/49 | €61,405 | €112,463 | +€51,058 | +83.1% |
| Amounts payable within one year | 42/48 | €61,018 | €112,063 | +€51,045 | +83.7% |
| Trade debts | 44 | €2,211 | €3,765 | +€1,554 | +70.3% |
| Suppliers | 440/4 | €2,211 | €3,765 | +€1,554 | +70.3% |
| Taxes, remuneration and social security | 45 | €19,621 | €15,364 | -€4,257 | -21.7% |
| Taxes | 450/3 | €19,621 | €15,364 | -€4,257 | -21.7% |
| Other amounts payable | 47/48 | €39,186 | €92,934 | +€53,748 | +137% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €13,874 | €2,410 | -€11,464 | -82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,354 | €29,466 | +€3,112 | +11.8% |
| Other operating charges | 640/8 | €3,292 | €4,009 | +€717 | +21.8% |
| Gross operating margin | 9900 | €74,094 | €65,568 | -€8,526 | -11.5% |
| Operating profit (loss) | 9901 | €30,574 | €29,683 | -€891 | -2.9% |
| Financial income | 75/76B | €4,527 | €1,151 | -€3,376 | -74.6% |
| Recurring financial income | 75 | €4,527 | €1,151 | -€3,376 | -74.6% |
| Financial charges | 65/66B | €2,321 | €1,644 | -€676 | -29.1% |
| Recurring financial charges | 65 | €2,321 | €1,644 | -€676 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €32,780 | €29,189 | -€3,591 | -11.0% |
| Income taxes | 67/77 | €10,982 | €9,827 | -€1,155 | -10.5% |
| Profit (loss) for the period | 9904 | €21,798 | €19,363 | -€2,436 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,798 | €19,363 | -€2,436 | -11.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.