BURGER SERVICES: 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 SERVICES
Largest movements
- Cash -€3,233
down €3,233 (-50.1%), from €6,451 to €3,218
mainly Net result for the year (-€18,915) and Receivables within one year (-€2,603)
- Receivables within one year +€2,603
up €2,603 (+125%), from €2,079 to €4,682
of which Other amounts receivable: +€2,603
- Profit (loss) carried forward -€18,915
down €18,915 (-0.8%), from -€2.4m to -€2.4m
- Other debts +€17,809
up €17,809 (+1.0%), from €1.8m to €1.8m
- Trade debts +€506
up €506 (+102%), from €497 to €1,003
- Financial charges +€2,581
up €2,581 (+344%), from €749 to €3,330
- Gross operating margin +€2,345
up €2,345 (+13.9%), from -€16,880 to -€14,535
- Staff costs -€210
down €210 (-16.7%), from €1,260 to €1,050
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 | €11,912 | €11,216 | -€696 | -5.8% |
| Fixed assets | 21/28 | €2,181 | €2,181 | = | 0.0% |
| Financial fixed assets | 28 | €2,181 | €2,181 | = | 0.0% |
| Current assets | 29/58 | €9,731 | €9,035 | -€696 | -7.2% |
| Amounts receivable within one year | 40/41 | €2,079 | €4,682 | +€2,603 | +125% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,079 | €4,682 | +€2,603 | +125% |
| Cash at bank and in hand | 54/58 | €6,451 | €3,218 | -€3,233 | -50.1% |
| Deferred charges and accrued income | 490/1 | €1,201 | €1,135 | -€66 | -5.5% |
| Total equity and liabilities | 10/49 | €11,912 | €11,216 | -€696 | -5.8% |
| Equity | 10/15 | -€1,780,925 | -€1,799,840 | -€18,915 | -1.1% |
| Contributions | 10/11 | €588,000 | €588,000 | = | 0.0% |
| Capital | 10 | €588,000 | €588,000 | = | 0.0% |
| Issued capital | 100 | €588,000 | €588,000 | = | 0.0% |
| Reserves | 13 | €58,800 | €58,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €58,800 | €58,800 | = | 0.0% |
| Legal reserve | 130 | €58,800 | €58,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,427,725 | -€2,446,640 | -€18,915 | -0.8% |
| Amounts payable | 17/49 | €1,792,837 | €1,811,056 | +€18,219 | +1.0% |
| Amounts payable within one year | 42/48 | €1,792,837 | €1,811,056 | +€18,219 | +1.0% |
| Trade debts | 44 | €497 | €1,003 | +€506 | +102% |
| Suppliers | 440/4 | €497 | €1,003 | +€506 | +102% |
| Taxes, remuneration and social security | 45 | €96 | €0 | -€96 | -100% |
| Taxes | 450/3 | €96 | €0 | -€96 | -100% |
| Other amounts payable | 47/48 | €1,792,245 | €1,810,054 | +€17,809 | +1.0% |
| Remuneration, social security and pensions | 62 | €1,260 | €1,050 | -€210 | -16.7% |
| Other operating charges | 640/8 | €118 | €0 | -€118 | -100% |
| Gross operating margin | 9900 | -€16,880 | -€14,535 | +€2,345 | +13.9% |
| Operating profit (loss) | 9901 | -€18,258 | -€15,585 | +€2,673 | +14.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €749 | €3,330 | +€2,581 | +344% |
| Recurring financial charges | 65 | €749 | €3,330 | +€2,581 | +344% |
| Profit (loss) for the period before taxes | 9903 | -€19,007 | -€18,915 | +€92 | +0.5% |
| Profit (loss) for the period | 9904 | -€19,007 | -€18,915 | +€92 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,007 | -€18,915 | +€92 | +0.5% |
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 19 October 2026 via checked.be.