Burger & Co: 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.
Burger & Co
Largest movements
- Deferred charges and accrued income -€19,107
down €19,107 (-100.0%), from €19,107 to €0
- Receivables within one year +€11,368
up €11,368 (+38.6%), from €29,481 to €40,849
of which Trade receivables: +€19,616
- Tangible fixed assets -€7,578
down €7,578 (-16.8%), from €45,177 to €37,600
- Cash +€6,042
up €6,042 (+207.9%), from €2,906 to €8,948
mainly Deferred charges and accrued income (+€19,107) and Trade debts (+€16,176)
- Stocks and contracts +€3,500
new in 2025: €3,500
- Other debts -€23,708
down €23,708 (-19.9%), from €118,944 to €95,236
- Trade debts +€16,176
up €16,176 (+70.0%), from €23,115 to €39,291
- Tax, wage and social debts +€9,874
new in 2025: €9,874
- Accrued charges and deferred income -€4,350
down €4,350 (-71.4%), from €6,090 to €1,740
- Profit (loss) carried forward -€3,767
down €3,767 (-7.3%), from -€51,277 to -€55,044
- Gross operating margin +€38,604
up €38,604, from -€12,220 to €26,384
- Staff costs +€20,437
up €20,437 (+4676.7%), from €437 to €20,874
- Depreciation +€2,309
up €2,309 (+36.4%), from €6,348 to €8,658
- Other operating charges +€465
new in 2025: €465
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 | €100,873 | €95,097 | -€5,775 | -5.7% |
| Fixed assets | 21/28 | €49,377 | €41,800 | -€7,578 | -15.3% |
| Tangible fixed assets | 22/27 | €45,177 | €37,600 | -€7,578 | -16.8% |
| Plant, machinery and equipment | 23 | €10,502 | €8,326 | -€2,176 | -20.7% |
| Furniture and vehicles | 24 | €12,354 | €9,704 | -€2,650 | -21.5% |
| Other tangible fixed assets | 26 | €22,322 | €19,570 | -€2,752 | -12.3% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €51,495 | €53,297 | +€1,802 | +3.5% |
| Stocks and contracts in progress | 3 | - | €3,500 | +€3,500 | |
| Stocks | 30/36 | - | €3,500 | +€3,500 | |
| Amounts receivable within one year | 40/41 | €29,481 | €40,849 | +€11,368 | +38.6% |
| Trade receivables | 40 | €19,752 | €39,368 | +€19,616 | +99.3% |
| Other amounts receivable | 41 | €9,730 | €1,481 | -€8,248 | -84.8% |
| Cash at bank and in hand | 54/58 | €2,906 | €8,948 | +€6,042 | +207.9% |
| Deferred charges and accrued income | 490/1 | €19,107 | €0 | -€19,107 | -100.0% |
| Total equity and liabilities | 10/49 | €100,873 | €95,097 | -€5,775 | -5.7% |
| Equity | 10/15 | -€47,277 | -€51,044 | -€3,767 | -8.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,277 | -€55,044 | -€3,767 | -7.3% |
| Amounts payable | 17/49 | €148,149 | €146,141 | -€2,008 | -1.4% |
| Amounts payable within one year | 42/48 | €142,060 | €144,401 | +€2,342 | +1.6% |
| Trade debts | 44 | €23,115 | €39,291 | +€16,176 | +70.0% |
| Suppliers | 440/4 | €23,115 | €39,291 | +€16,176 | +70.0% |
| Taxes, remuneration and social security | 45 | - | €9,874 | +€9,874 | |
| Remuneration and social security | 454/9 | - | €9,874 | +€9,874 | |
| Other amounts payable | 47/48 | €118,944 | €95,236 | -€23,708 | -19.9% |
| Accrued charges and deferred income | 492/3 | €6,090 | €1,740 | -€4,350 | -71.4% |
| Remuneration, social security and pensions | 62 | €437 | €20,874 | +€20,437 | +4676.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,348 | €8,658 | +€2,309 | +36.4% |
| Other operating charges | 640/8 | - | €465 | +€465 | |
| Gross operating margin | 9900 | -€12,220 | €26,384 | +€38,604 | |
| Operating profit (loss) | 9901 | -€19,005 | -€3,613 | +€15,393 | +81.0% |
| Financial charges | 65/66B | €204 | €154 | -€50 | -24.5% |
| Recurring financial charges | 65 | €204 | €154 | -€50 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,210 | -€3,767 | +€15,443 | +80.4% |
| Profit (loss) for the period | 9904 | -€19,210 | -€3,767 | +€15,443 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,210 | -€3,767 | +€15,443 | +80.4% |
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.