BurgerArt: 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.
BurgerArt
Largest movements
- Receivables within one year -€20,833
down €20,833 (-53.5%), from €38,941 to €18,108
of which Trade receivables: -€28,019
- Tangible fixed assets -€10,869
down €10,869 (-29.1%), from €37,295 to €26,426
of which Furniture and vehicles: -€17,140
- Cash -€6,743
down €6,743 (-45.7%), from €14,749 to €8,006
mainly Investment in fixed assets (net) (-€12,081) and Net result for the year (-€11,029)
- Financial fixed assets +€1,950
up €1,950 (+121.9%), from €1,600 to €3,550
- Profit (loss) carried forward -€11,029
new in 2025: -€11,029
- Other debts -€9,381
down €9,381 (-86.1%), from €10,890 to €1,509
- Tax, wage and social debts -€8,339
down €8,339 (-94.4%), from €8,836 to €497
of which Taxes: -€5,045
- Debts after one year -€7,490
down €7,490 (-42.9%), from €17,465 to €9,976
- Trade debts +€2,136
up €2,136 (+41.5%), from €5,146 to €7,282
- Gross operating margin -€104,424
down €104,424 (-80.6%), from €129,539 to €25,114
- Staff costs -€64,959
down €64,959 (-85.7%), from €75,807 to €10,848
- Taxes -€9,387
down €9,387 (-96.8%), from €9,698 to €311
- Depreciation +€1,686
up €1,686 (+8.7%), from €19,313 to €20,999
- Financial charges -€1,420
down €1,420 (-43.4%), from €3,272 to €1,851
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 | €92,585 | €56,783 | -€35,801 | -38.7% |
| Fixed assets | 21/28 | €38,895 | €29,976 | -€8,919 | -22.9% |
| Tangible fixed assets | 22/27 | €37,295 | €26,426 | -€10,869 | -29.1% |
| Plant, machinery and equipment | 23 | €8,144 | €14,415 | +€6,272 | +77.0% |
| Furniture and vehicles | 24 | €29,151 | €12,011 | -€17,140 | -58.8% |
| Financial fixed assets | 28 | €1,600 | €3,550 | +€1,950 | +121.9% |
| Current assets | 29/58 | €53,690 | €26,807 | -€26,883 | -50.1% |
| Amounts receivable within one year | 40/41 | €38,941 | €18,108 | -€20,833 | -53.5% |
| Trade receivables | 40 | €37,740 | €9,720 | -€28,019 | -74.2% |
| Other amounts receivable | 41 | €1,201 | €8,388 | +€7,187 | +598.3% |
| Cash at bank and in hand | 54/58 | €14,749 | €8,006 | -€6,743 | -45.7% |
| Deferred charges and accrued income | 490/1 | - | €693 | +€693 | |
| Total equity and liabilities | 10/49 | €92,585 | €56,783 | -€35,801 | -38.7% |
| Equity | 10/15 | €40,620 | €29,591 | -€11,029 | -27.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,620 | €39,620 | = | 0.0% |
| Distributable reserves | 133 | €39,620 | €39,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,029 | -€11,029 | |
| Amounts payable | 17/49 | €51,964 | €27,192 | -€24,772 | -47.7% |
| Amounts payable after more than one year | 17 | €17,465 | €9,976 | -€7,490 | -42.9% |
| Financial debts | 170/4 | €17,465 | €9,976 | -€7,490 | -42.9% |
| Amounts payable within one year | 42/48 | €34,499 | €16,777 | -€17,722 | -51.4% |
| Current portion of amounts payable after more than one year | 42 | €9,129 | €7,490 | -€1,640 | -18.0% |
| Financial debts | 43 | €498 | - | -€498 | |
| Credit institutions | 430/8 | €498 | - | -€498 | |
| Trade debts | 44 | €5,146 | €7,282 | +€2,136 | +41.5% |
| Suppliers | 440/4 | €5,146 | €7,282 | +€2,136 | +41.5% |
| Taxes, remuneration and social security | 45 | €8,836 | €497 | -€8,339 | -94.4% |
| Taxes | 450/3 | €5,254 | €209 | -€5,045 | -96.0% |
| Remuneration and social security | 454/9 | €3,582 | €288 | -€3,293 | -91.9% |
| Other amounts payable | 47/48 | €10,890 | €1,509 | -€9,381 | -86.1% |
| Accrued charges and deferred income | 492/3 | - | €439 | +€439 | |
| Remuneration, social security and pensions | 62 | €75,807 | €10,848 | -€64,959 | -85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,313 | €20,999 | +€1,686 | +8.7% |
| Other operating charges | 640/8 | €2,120 | €2,298 | +€179 | +8.4% |
| Gross operating margin | 9900 | €129,539 | €25,114 | -€104,424 | -80.6% |
| Operating profit (loss) | 9901 | €32,299 | -€9,031 | -€41,330 | |
| Financial income | 75/76B | €99 | €164 | +€65 | +65.4% |
| Recurring financial income | 75 | €99 | €164 | +€65 | +65.4% |
| Financial charges | 65/66B | €3,272 | €1,851 | -€1,420 | -43.4% |
| Recurring financial charges | 65 | €3,272 | €1,851 | -€1,420 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €29,126 | -€10,719 | -€39,845 | |
| Income taxes | 67/77 | €9,698 | €311 | -€9,387 | -96.8% |
| Profit (loss) for the period | 9904 | €19,428 | -€11,029 | -€30,458 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,428 | -€11,029 | -€30,458 |
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.