BURHAN: 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.
BURHAN
Largest movements
- Cash +€20,717
up €20,717 (+85.9%), from €24,113 to €44,830
mainly Trade debts (+€10,187) and Tax, wage and social debts (+€7,850)
- Stocks and contracts +€3,119
up €3,119 (+23.5%), from €13,284 to €16,403
- Receivables within one year +€2,349
up €2,349 (+32.2%), from €7,299 to €9,648
- Trade debts +€10,187
up €10,187 (+124%), from €8,211 to €18,398
- Tax, wage and social debts +€7,850
up €7,850 (+117%), from €6,730 to €14,580
of which Remuneration and social security: +€9,000
- Profit (loss) carried forward +€6,566
up €6,566 (+11.3%), from €57,929 to €64,495
- Other debts +€1,582
up €1,582 (+97.8%), from €1,618 to €3,200
- Purchases and services +€48,199
up €48,199 (+9.6%), from €502,056 to €550,255
- Taxes -€2,004
down €2,004 (-46.9%), from €4,275 to €2,271
- Gross operating margin -€1,137
down €1,137 (-7.9%), from €14,341 to €13,204
- Other operating charges +€650
up €650 (+73.4%), from €885 to €1,535
- Depreciation -€640
no longer reported in 2024 (was €640)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,548 | €108,733 | +€26,185 | +31.7% |
| Fixed assets | 21/28 | €37,852 | €37,852 | = | 0.0% |
| Tangible fixed assets | 22/27 | €33,076 | €33,076 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,879 | €3,879 | = | 0.0% |
| Furniture and vehicles | 24 | €25,426 | €25,426 | = | 0.0% |
| Other tangible fixed assets | 26 | €3,771 | €3,771 | = | 0.0% |
| Financial fixed assets | 28 | €4,776 | €4,776 | = | 0.0% |
| Current assets | 29/58 | €44,696 | €70,881 | +€26,185 | +58.6% |
| Stocks and contracts in progress | 3 | €13,284 | €16,403 | +€3,119 | +23.5% |
| Stocks | 30/36 | €13,284 | €16,403 | +€3,119 | +23.5% |
| Amounts receivable within one year | 40/41 | €7,299 | €9,648 | +€2,349 | +32.2% |
| Trade receivables | 40 | €7,299 | €9,648 | +€2,349 | +32.2% |
| Cash at bank and in hand | 54/58 | €24,113 | €44,830 | +€20,717 | +85.9% |
| Total equity and liabilities | 10/49 | €82,548 | €108,733 | +€26,185 | +31.7% |
| Equity | 10/15 | €65,989 | €72,555 | +€6,566 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,929 | €64,495 | +€6,566 | +11.3% |
| Amounts payable | 17/49 | €16,559 | €36,178 | +€19,619 | +118% |
| Amounts payable within one year | 42/48 | €16,559 | €36,178 | +€19,619 | +118% |
| Trade debts | 44 | €8,211 | €18,398 | +€10,187 | +124% |
| Suppliers | 440/4 | €8,211 | €18,398 | +€10,187 | +124% |
| Taxes, remuneration and social security | 45 | €6,730 | €14,580 | +€7,850 | +117% |
| Taxes | 450/3 | €6,730 | €5,580 | -€1,150 | -17.1% |
| Remuneration and social security | 454/9 | - | €9,000 | +€9,000 | |
| Other amounts payable | 47/48 | €1,618 | €3,200 | +€1,582 | +97.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €502,056 | €550,255 | +€48,199 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €640 | - | -€640 | |
| Other operating charges | 640/8 | €885 | €1,535 | +€650 | +73.4% |
| Gross operating margin | 9900 | €14,341 | €13,204 | -€1,137 | -7.9% |
| Operating profit (loss) | 9901 | €12,816 | €11,669 | -€1,147 | -8.9% |
| Financial charges | 65/66B | €2,633 | €2,832 | +€199 | +7.6% |
| Recurring financial charges | 65 | €2,633 | €2,832 | +€199 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €10,183 | €8,837 | -€1,346 | -13.2% |
| Income taxes | 67/77 | €4,275 | €2,271 | -€2,004 | -46.9% |
| Profit (loss) for the period | 9904 | €5,908 | €6,566 | +€658 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,908 | €6,566 | +€658 | +11.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.