BURG - CONSULT: 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.
BURG - CONSULT
Largest movements
- Tangible fixed assets -€17,555
down €17,555 (-15.2%), from €115,711 to €98,156
of which Furniture and vehicles: -€13,981
- Cash +€14,353
up €14,353 (+3,597%), from €399 to €14,752
mainly Depreciation (+€17,555) and Receivables within one year (+€6,408)
- Receivables within one year -€6,408
down €6,408 (-22.3%), from €28,677 to €22,269
- Debts after one year -€6,000
down €6,000 (-6.2%), from €97,000 to €91,000
- Profit (loss) carried forward -€4,333
down €4,333 (-33.4%), from -€12,973 to -€17,305
- Depreciation -€3,392
down €3,392 (-16.2%), from €20,946 to €17,555
- Gross operating margin -€3,024
down €3,024 (-16.6%), from €18,172 to €15,148
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 | €144,787 | €135,177 | -€9,609 | -6.6% |
| Fixed assets | 21/28 | €115,711 | €98,156 | -€17,555 | -15.2% |
| Tangible fixed assets | 22/27 | €115,711 | €98,156 | -€17,555 | -15.2% |
| Land and buildings | 22 | €99,663 | €96,282 | -€3,380 | -3.4% |
| Plant, machinery and equipment | 23 | €193 | €0 | -€193 | -100% |
| Furniture and vehicles | 24 | €15,855 | €1,874 | -€13,981 | -88.2% |
| Current assets | 29/58 | €29,076 | €37,021 | +€7,945 | +27.3% |
| Amounts receivable within one year | 40/41 | €28,677 | €22,269 | -€6,408 | -22.3% |
| Trade receivables | 40 | €28,677 | €22,269 | -€6,408 | -22.3% |
| Cash at bank and in hand | 54/58 | €399 | €14,752 | +€14,353 | +3,597% |
| Total equity and liabilities | 10/49 | €144,787 | €135,177 | -€9,609 | -6.6% |
| Equity | 10/15 | €46,145 | €41,812 | -€4,333 | -9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,517 | €40,517 | = | 0.0% |
| Distributable reserves | 133 | €40,517 | €40,517 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,973 | -€17,305 | -€4,333 | -33.4% |
| Amounts payable | 17/49 | €98,642 | €93,365 | -€5,277 | -5.3% |
| Amounts payable after more than one year | 17 | €97,000 | €91,000 | -€6,000 | -6.2% |
| Other amounts payable | 178/9 | €97,000 | €91,000 | -€6,000 | -6.2% |
| Amounts payable within one year | 42/48 | €1,642 | €2,365 | +€723 | +44.1% |
| Trade debts | 44 | €757 | €1,186 | +€430 | +56.8% |
| Suppliers | 440/4 | €757 | €1,186 | +€430 | +56.8% |
| Taxes, remuneration and social security | 45 | €885 | €1,179 | +€294 | +33.2% |
| Taxes | 450/3 | €885 | €1,179 | +€294 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,946 | €17,555 | -€3,392 | -16.2% |
| Other operating charges | 640/8 | €1,454 | €1,398 | -€57 | -3.9% |
| Gross operating margin | 9900 | €18,172 | €15,148 | -€3,024 | -16.6% |
| Operating profit (loss) | 9901 | -€4,229 | -€3,805 | +€424 | +10.0% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €330 | €358 | +€28 | +8.4% |
| Recurring financial charges | 65 | €329 | €358 | +€28 | +8.6% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | -€4,559 | -€4,157 | +€402 | +8.8% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +0.9% |
| Profit (loss) for the period | 9904 | -€4,733 | -€4,333 | +€401 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,733 | -€4,333 | +€401 | +8.5% |
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 29 October 2026 via checked.be.