BURISA: 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.
BURISA
Largest movements
- Tangible fixed assets -€20,623
down €20,623 (-4.0%), from €510,448 to €489,825
of which Land and buildings: -€18,136
- Cash +€10,563
up €10,563 (+34.3%), from €30,838 to €41,401
mainly Other debts (+€30,532) and Depreciation (+€29,866)
- Other debts +€30,532
up €30,532 (+162%), from €18,801 to €49,333
- Profit (loss) carried forward +€27,223
up €27,223 (+90.8%), from -€29,982 to -€2,759
- Debts after one year -€23,124
down €23,124 (-5.5%), from €419,051 to €395,926
- Tax, wage and social debts -€22,601
down €22,601 (-83.4%), from €27,096 to €4,495
of which Remuneration and social security: -€24,700
- Trade debts -€16,178
down €16,178 (-19.3%), from €83,641 to €67,462
- Gross operating margin +€37,756
up €37,756 (+120%), from €31,482 to €69,237
- Depreciation +€1,113
up €1,113 (+3.9%), from €28,752 to €29,866
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 | €617,783 | €604,620 | -€13,164 | -2.1% |
| Fixed assets | 21/28 | €510,448 | €489,825 | -€20,623 | -4.0% |
| Tangible fixed assets | 22/27 | €510,448 | €489,825 | -€20,623 | -4.0% |
| Land and buildings | 22 | €403,321 | €385,185 | -€18,136 | -4.5% |
| Plant, machinery and equipment | 23 | €31,648 | €25,803 | -€5,845 | -18.5% |
| Furniture and vehicles | 24 | €551 | €3,008 | +€2,457 | +446% |
| Other tangible fixed assets | 26 | €74,929 | €75,829 | +€901 | +1.2% |
| Current assets | 29/58 | €107,335 | €114,795 | +€7,459 | +6.9% |
| Amounts receivable within one year | 40/41 | €74,337 | €72,457 | -€1,880 | -2.5% |
| Trade receivables | 40 | €39,023 | €34,811 | -€4,212 | -10.8% |
| Other amounts receivable | 41 | €35,315 | €37,646 | +€2,332 | +6.6% |
| Cash at bank and in hand | 54/58 | €30,838 | €41,401 | +€10,563 | +34.3% |
| Deferred charges and accrued income | 490/1 | €2,160 | €936 | -€1,224 | -56.6% |
| Total equity and liabilities | 10/49 | €617,783 | €604,620 | -€13,164 | -2.1% |
| Equity | 10/15 | €46,344 | €62,336 | +€15,992 | +34.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €57,325 | €46,095 | -€11,231 | -19.6% |
| Non-distributable reserves | 130/1 | €4,485 | €4,485 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,485 | €4,485 | = | 0.0% |
| Distributable reserves | 133 | €52,840 | €41,609 | -€11,231 | -21.3% |
| Profit (loss) carried forward | 14 | -€29,982 | -€2,759 | +€27,223 | +90.8% |
| Amounts payable | 17/49 | €571,439 | €542,283 | -€29,156 | -5.1% |
| Amounts payable after more than one year | 17 | €419,051 | €395,926 | -€23,124 | -5.5% |
| Financial debts | 170/4 | €419,051 | €395,926 | -€23,124 | -5.5% |
| Amounts payable within one year | 42/48 | €152,363 | €144,414 | -€7,949 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €22,826 | €23,124 | +€299 | +1.3% |
| Trade debts | 44 | €83,641 | €67,462 | -€16,178 | -19.3% |
| Suppliers | 440/4 | €83,641 | €67,462 | -€16,178 | -19.3% |
| Taxes, remuneration and social security | 45 | €27,096 | €4,495 | -€22,601 | -83.4% |
| Taxes | 450/3 | €2,396 | €4,495 | +€2,099 | +87.6% |
| Remuneration and social security | 454/9 | €24,700 | - | -€24,700 | |
| Other amounts payable | 47/48 | €18,801 | €49,333 | +€30,532 | +162% |
| Accrued charges and deferred income | 492/3 | €25 | €1,943 | +€1,917 | +7,554% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,752 | €29,866 | +€1,113 | +3.9% |
| Other operating charges | 640/8 | €7,199 | €7,577 | +€378 | +5.3% |
| Gross operating margin | 9900 | €31,482 | €69,237 | +€37,756 | +120% |
| Operating profit (loss) | 9901 | -€4,470 | €31,794 | +€36,264 | |
| Financial income | 75/76B | €1,389 | €1,439 | +€50 | +3.6% |
| Recurring financial income | 75 | €1,389 | €1,439 | +€50 | +3.6% |
| Financial charges | 65/66B | €6,598 | €6,010 | -€587 | -8.9% |
| Recurring financial charges | 65 | €6,598 | €6,010 | -€587 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,679 | €27,223 | +€36,902 | |
| Profit (loss) for the period | 9904 | -€9,679 | €27,223 | +€36,902 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,679 | €27,223 | +€36,902 |
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 14 October 2026 via checked.be.