BURGERCORNER: 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.
BURGERCORNER
Largest movements
- Tangible fixed assets -€28,035
down €28,035 (-6.8%), from €411,228 to €383,193
of which Plant, machinery and equipment: -€19,286
- Cash -€5,275
down €5,275 (-95.3%), from €5,537 to €262
mainly Net result for the year (-€40,455) and Debts after one year (-€13,471)
- Profit (loss) carried forward -€40,455
down €40,455 (-38.3%), from -€105,561 to -€146,015
- Debts after one year -€13,471
down €13,471 (-5.6%), from €242,628 to €229,157
- Other debts +€12,868
up €12,868 (+4.8%), from €265,601 to €278,470
- Gross operating margin -€33,998
down €33,998 (-88.9%), from €38,229 to €4,231
- Staff costs -€19,206
down €19,206 (-92.3%), from €20,812 to €1,606
- Financial charges -€4,683
down €4,683 (-43.2%), from €10,839 to €6,156
- Depreciation +€695
up €695 (+2.1%), from €32,380 to €33,075
- Other operating charges -€387
down €387 (-8.8%), from €4,387 to €4,000
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 | €439,216 | €397,557 | -€41,659 | -9.5% |
| Fixed assets | 21/28 | €426,704 | €396,343 | -€30,361 | -7.1% |
| Intangible fixed assets | 21 | €15,000 | €12,500 | -€2,500 | -16.7% |
| Tangible fixed assets | 22/27 | €411,228 | €383,193 | -€28,035 | -6.8% |
| Land and buildings | 22 | €373,537 | €367,552 | -€5,985 | -1.6% |
| Plant, machinery and equipment | 23 | €26,399 | €7,114 | -€19,286 | -73.1% |
| Furniture and vehicles | 24 | €4,187 | €2,569 | -€1,617 | -38.6% |
| Other tangible fixed assets | 26 | €7,105 | €5,958 | -€1,147 | -16.1% |
| Financial fixed assets | 28 | €476 | €650 | +€175 | +36.7% |
| Current assets | 29/58 | €12,512 | €1,214 | -€11,298 | -90.3% |
| Stocks and contracts in progress | 3 | €1,117 | €0 | -€1,117 | -100.0% |
| Stocks | 30/36 | €1,117 | €0 | -€1,117 | -100.0% |
| Amounts receivable within one year | 40/41 | €5,021 | €782 | -€4,239 | -84.4% |
| Trade receivables | 40 | €21 | €0 | -€21 | -100.0% |
| Other amounts receivable | 41 | €5,000 | €782 | -€4,218 | -84.4% |
| Cash at bank and in hand | 54/58 | €5,537 | €262 | -€5,275 | -95.3% |
| Deferred charges and accrued income | 490/1 | €837 | €170 | -€668 | -79.7% |
| Total equity and liabilities | 10/49 | €439,216 | €397,557 | -€41,659 | -9.5% |
| Equity | 10/15 | -€101,561 | -€142,015 | -€40,455 | -39.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,561 | -€146,015 | -€40,455 | -38.3% |
| Amounts payable | 17/49 | €540,776 | €539,572 | -€1,204 | -0.2% |
| Amounts payable after more than one year | 17 | €242,628 | €229,157 | -€13,471 | -5.6% |
| Financial debts | 170/4 | €242,628 | €229,157 | -€13,471 | -5.6% |
| Amounts payable within one year | 42/48 | €298,148 | €310,416 | +€12,267 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €13,203 | €13,471 | +€269 | +2.0% |
| Trade debts | 44 | €2,003 | €3,176 | +€1,174 | +58.6% |
| Suppliers | 440/4 | €2,003 | €3,176 | +€1,174 | +58.6% |
| Taxes, remuneration and social security | 45 | €17,342 | €15,298 | -€2,044 | -11.8% |
| Taxes | 450/3 | €1,788 | €252 | -€1,537 | -85.9% |
| Remuneration and social security | 454/9 | €15,553 | €15,047 | -€507 | -3.3% |
| Other amounts payable | 47/48 | €265,601 | €278,470 | +€12,868 | +4.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €20,812 | €1,606 | -€19,206 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,380 | €33,075 | +€695 | +2.1% |
| Other operating charges | 640/8 | €4,387 | €4,000 | -€387 | -8.8% |
| Gross operating margin | 9900 | €38,229 | €4,231 | -€33,998 | -88.9% |
| Operating profit (loss) | 9901 | -€19,350 | -€34,450 | -€15,100 | -78.0% |
| Financial income | 75/76B | €179 | €152 | -€28 | -15.5% |
| Recurring financial income | 75 | €179 | €152 | -€28 | -15.5% |
| Financial charges | 65/66B | €10,839 | €6,156 | -€4,683 | -43.2% |
| Recurring financial charges | 65 | €10,839 | €6,156 | -€4,683 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,010 | -€40,455 | -€10,445 | -34.8% |
| Profit (loss) for the period | 9904 | -€30,010 | -€40,455 | -€10,445 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,010 | -€40,455 | -€10,445 | -34.8% |
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 9 October 2026 via checked.be.