BURHAN CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year -€16,781
down €16,781 (-22.3%), from €75,104 to €58,323
of which Trade receivables: -€21,762
- Tangible fixed assets -€7,711
down €7,711 (-15.8%), from €48,900 to €41,190
- Cash +€6,225
up €6,225 (+140%), from €4,460 to €10,685
mainly Receivables within one year (+€16,781) and Depreciation (+€8,997)
- Deferred charges and accrued income -€1,923
no longer reported in 2025 (was €1,923)
- Stocks and contracts -€1,882
no longer reported in 2025 (was €1,882)
- Other debts -€14,186
down €14,186 (-34.5%), from €41,076 to €26,891
- Debts after one year -€5,429
down €5,429 (-70.3%), from €7,724 to €2,296
- Profit (loss) carried forward +€4,044
up €4,044 (+10.8%), from €37,421 to €41,465
- Tax, wage and social debts -€3,086
down €3,086 (-19.1%), from €16,161 to €13,075
of which Remuneration and social security: -€3,086
- Current portion of long-term debt -€2,556
down €2,556 (-32.0%), from €7,985 to €5,429
- Turnover -€280,659
no longer reported in 2025 (was €280,659)
- Purchases and services -€256,985
no longer reported in 2025 (was €256,985)
- Staff costs +€9,980
new in 2025: €9,980
- Gross operating margin +€5,444
up €5,444 (+23.0%), from €23,674 to €29,118
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 | €132,294 | €110,473 | -€21,821 | -16.5% |
| Fixed assets | 21/28 | €48,925 | €41,465 | -€7,461 | -15.2% |
| Tangible fixed assets | 22/27 | €48,900 | €41,190 | -€7,711 | -15.8% |
| Land and buildings | 22 | €35,577 | €34,080 | -€1,497 | -4.2% |
| Furniture and vehicles | 24 | €10,198 | €6,702 | -€3,496 | -34.3% |
| Leasing and similar rights | 25 | €3,126 | €408 | -€2,718 | -87.0% |
| Financial fixed assets | 28 | €25 | €275 | +€250 | +1,000% |
| Current assets | 29/58 | €83,369 | €69,008 | -€14,361 | -17.2% |
| Stocks and contracts in progress | 3 | €1,882 | - | -€1,882 | |
| Stocks | 30/36 | €1,882 | - | -€1,882 | |
| Amounts receivable within one year | 40/41 | €75,104 | €58,323 | -€16,781 | -22.3% |
| Trade receivables | 40 | €73,753 | €51,990 | -€21,762 | -29.5% |
| Other amounts receivable | 41 | €1,351 | €6,332 | +€4,981 | +369% |
| Cash at bank and in hand | 54/58 | €4,460 | €10,685 | +€6,225 | +140% |
| Deferred charges and accrued income | 490/1 | €1,923 | - | -€1,923 | |
| Total equity and liabilities | 10/49 | €132,294 | €110,473 | -€21,821 | -16.5% |
| Equity | 10/15 | €43,676 | €47,720 | +€4,044 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55 | €55 | = | 0.0% |
| Non-distributable reserves | 130/1 | €55 | €55 | = | 0.0% |
| Reserves not available under the articles | 1311 | €55 | €55 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,421 | €41,465 | +€4,044 | +10.8% |
| Amounts payable | 17/49 | €88,618 | €62,753 | -€25,865 | -29.2% |
| Amounts payable after more than one year | 17 | €7,724 | €2,296 | -€5,429 | -70.3% |
| Financial debts | 170/4 | €7,724 | €2,296 | -€5,429 | -70.3% |
| Amounts payable within one year | 42/48 | €80,893 | €60,457 | -€20,437 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €7,985 | €5,429 | -€2,556 | -32.0% |
| Trade debts | 44 | €15,671 | €15,062 | -€609 | -3.9% |
| Suppliers | 440/4 | €15,671 | €15,062 | -€609 | -3.9% |
| Taxes, remuneration and social security | 45 | €16,161 | €13,075 | -€3,086 | -19.1% |
| Taxes | 450/3 | €1,197 | €1,197 | = | 0.0% |
| Remuneration and social security | 454/9 | €14,964 | €11,878 | -€3,086 | -20.6% |
| Other amounts payable | 47/48 | €41,076 | €26,891 | -€14,186 | -34.5% |
| Turnover | 70 | €280,659 | - | -€280,659 | |
| Goods, raw materials, services and sundry goods | 60/61 | €256,985 | - | -€256,985 | |
| Remuneration, social security and pensions | 62 | - | €9,980 | +€9,980 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,813 | €8,997 | +€184 | +2.1% |
| Other operating charges | 640/8 | €2,283 | €2,646 | +€363 | +15.9% |
| Non-recurring operating charges | 66A | €885 | - | -€885 | |
| Gross operating margin | 9900 | €23,674 | €29,118 | +€5,444 | +23.0% |
| Operating profit (loss) | 9901 | €11,693 | €7,495 | -€4,198 | -35.9% |
| Financial income | 75/76B | €258 | €176 | -€82 | -31.7% |
| Recurring financial income | 75 | €108 | €0 | -€108 | -100.0% |
| Non-recurring financial income | 76B | €150 | €176 | +€27 | +17.7% |
| Financial charges | 65/66B | €595 | €551 | -€45 | -7.5% |
| Recurring financial charges | 65 | €595 | €551 | -€45 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €11,355 | €7,120 | -€4,235 | -37.3% |
| Income taxes | 67/77 | €3,879 | €3,076 | -€803 | -20.7% |
| Profit (loss) for the period | 9904 | €7,476 | €4,044 | -€3,432 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,476 | €4,044 | -€3,432 | -45.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.