BURIM: what changed
Two fiscal 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.
BURIM
Largest movements
- Tangible fixed assets +€18,142
up €18,142 (+24.7%), from €73,577 to €91,719
of which Other tangible fixed assets: +€15,789
- Cash -€16,836
down €16,836 (-28.9%), from €58,179 to €41,342
mainly Investment in fixed assets (net) (-€25,088) and Contributions, distributions and other (-€18,000)
- Other debts +€4,058
up €4,058 (+19.0%), from €21,304 to €25,362
- Reserves -€2,090
down €2,090 (-4.5%), from €46,425 to €44,336
of which Distributable reserves: -€2,090
- Tax, wage and social debts -€1,528
down €1,528 (-18.1%), from €8,441 to €6,913
- Gross operating margin -€5,103
down €5,103 (-12.1%), from €42,255 to €37,153
- Depreciation +€1,902
up €1,902 (+37.7%), from €5,043 to €6,946
- Taxes -€1,520
down €1,520 (-18.0%), from €8,442 to €6,922
- Other operating charges +€1,380
up €1,380 (+23.7%), from €5,809 to €7,188
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.
Cash bridge derived
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 | €146,776 | €148,602 | +€1,826 | +1.2% |
| Fixed assets | 21/28 | €73,577 | €91,719 | +€18,142 | +24.7% |
| Tangible fixed assets | 22/27 | €73,577 | €91,719 | +€18,142 | +24.7% |
| Furniture and vehicles | 24 | - | €2,354 | +€2,354 | |
| Other tangible fixed assets | 26 | €73,577 | €89,365 | +€15,789 | +21.5% |
| Current assets | 29/58 | €73,200 | €56,883 | -€16,317 | -22.3% |
| Amounts receivable within one year | 40/41 | - | €75 | +€75 | |
| Trade receivables | 40 | - | €75 | +€75 | |
| Current investments | 50/53 | €10,393 | €10,486 | +€94 | +0.9% |
| Cash at bank and in hand | 54/58 | €58,179 | €41,342 | -€16,836 | -28.9% |
| Deferred charges and accrued income | 490/1 | €4,628 | €4,979 | +€351 | +7.6% |
| Total equity and liabilities | 10/49 | €146,776 | €148,602 | +€1,826 | +1.2% |
| Equity | 10/15 | €108,425 | €106,336 | -€2,090 | -1.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €46,425 | €44,336 | -€2,090 | -4.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €40,225 | €38,136 | -€2,090 | -5.2% |
| Amounts payable | 17/49 | €38,351 | €42,266 | +€3,915 | +10.2% |
| Amounts payable within one year | 42/48 | €38,351 | €42,266 | +€3,915 | +10.2% |
| Trade debts | 44 | €8,605 | €9,991 | +€1,386 | +16.1% |
| Suppliers | 440/4 | €8,605 | €9,991 | +€1,386 | +16.1% |
| Taxes, remuneration and social security | 45 | €8,441 | €6,913 | -€1,528 | -18.1% |
| Taxes | 450/3 | €8,441 | €6,913 | -€1,528 | -18.1% |
| Other amounts payable | 47/48 | €21,304 | €25,362 | +€4,058 | +19.0% |
| Non-recurring operating income | 76A | €775 | - | -€775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,043 | €6,946 | +€1,902 | +37.7% |
| Other operating charges | 640/8 | €5,809 | €7,188 | +€1,380 | +23.7% |
| Gross operating margin | 9900 | €42,255 | €37,153 | -€5,103 | -12.1% |
| Operating profit (loss) | 9901 | €31,403 | €23,019 | -€8,384 | -26.7% |
| Financial income | 75/76B | €233 | €29 | -€204 | -87.6% |
| Recurring financial income | 75 | €233 | €29 | -€204 | -87.6% |
| Financial charges | 65/66B | €52 | €215 | +€164 | +316.6% |
| Recurring financial charges | 65 | €52 | €215 | +€164 | +316.6% |
| Profit (loss) for the period before taxes | 9903 | €31,584 | €22,832 | -€8,752 | -27.7% |
| Income taxes | 67/77 | €8,442 | €6,922 | -€1,520 | -18.0% |
| Profit (loss) for the period | 9904 | €23,142 | €15,910 | -€7,232 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,142 | €15,910 | -€7,232 | -31.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.