BURKE: 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.
BURKE
Largest movements
- Tangible fixed assets -€4,533
down €4,533 (-20.4%), from €22,248 to €17,715
of which Land and buildings: -€3,833
- Cash -€3,496
down €3,496 (-67.2%), from €5,202 to €1,706
mainly Net result for the year (-€13,548) and Tax, wage and social debts (-€5,516)
- Receivables within one year -€3,066
down €3,066 (-84.3%), from €3,638 to €572
- Profit (loss) carried forward -€13,548
down €13,548 (-9.8%), from -€138,185 to -€151,733
- Other debts +€9,251
up €9,251 (+366.1%), from €2,527 to €11,778
- Tax, wage and social debts -€5,516
down €5,516 (-74.6%), from €7,396 to €1,880
- Short-term financial debts -€1,553
down €1,553 (-36.1%), from €4,305 to €2,751
- Gross operating margin -€21,089
down €21,089, from €18,716 to -€2,373
- Other operating charges +€7,052
up €7,052 (+1946.8%), from €362 to €7,414
- Financial charges +€256
up €256 (+31.6%), from €810 to €1,066
- Depreciation -€249
down €249 (-5.2%), from €4,782 to €4,533
- Financial income -€248
down €248 (-11.9%), from €2,087 to €1,838
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 | €69,111 | €57,389 | -€11,722 | -17.0% |
| Fixed assets | 21/28 | €55,248 | €50,715 | -€4,533 | -8.2% |
| Tangible fixed assets | 22/27 | €22,248 | €17,715 | -€4,533 | -20.4% |
| Land and buildings | 22 | €20,649 | €16,817 | -€3,833 | -18.6% |
| Plant, machinery and equipment | 23 | €1,598 | €898 | -€700 | -43.8% |
| Financial fixed assets | 28 | €33,000 | €33,000 | = | 0.0% |
| Current assets | 29/58 | €13,863 | €6,674 | -€7,189 | -51.9% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,638 | €572 | -€3,066 | -84.3% |
| Other amounts receivable | 41 | €3,638 | €572 | -€3,066 | -84.3% |
| Cash at bank and in hand | 54/58 | €5,202 | €1,706 | -€3,496 | -67.2% |
| Deferred charges and accrued income | 490/1 | €1,023 | €396 | -€627 | -61.3% |
| Total equity and liabilities | 10/49 | €69,111 | €57,389 | -€11,722 | -17.0% |
| Equity | 10/15 | €50,415 | €36,867 | -€13,548 | -26.9% |
| Contributions | 10/11 | €188,600 | €188,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,185 | -€151,733 | -€13,548 | -9.8% |
| Amounts payable | 17/49 | €18,696 | €20,522 | +€1,826 | +9.8% |
| Amounts payable within one year | 42/48 | €18,696 | €20,522 | +€1,826 | +9.8% |
| Financial debts | 43 | €4,305 | €2,751 | -€1,553 | -36.1% |
| Credit institutions | 430/8 | €4,305 | €2,751 | -€1,553 | -36.1% |
| Trade debts | 44 | €4,469 | €4,114 | -€355 | -8.0% |
| Suppliers | 440/4 | €4,469 | €4,114 | -€355 | -8.0% |
| Taxes, remuneration and social security | 45 | €7,396 | €1,880 | -€5,516 | -74.6% |
| Taxes | 450/3 | €7,396 | €1,880 | -€5,516 | -74.6% |
| Other amounts payable | 47/48 | €2,527 | €11,778 | +€9,251 | +366.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,782 | €4,533 | -€249 | -5.2% |
| Other operating charges | 640/8 | €362 | €7,414 | +€7,052 | +1946.8% |
| Gross operating margin | 9900 | €18,716 | -€2,373 | -€21,089 | |
| Operating profit (loss) | 9901 | €13,572 | -€14,320 | -€27,892 | |
| Financial income | 75/76B | €2,087 | €1,838 | -€248 | -11.9% |
| Recurring financial income | 75 | €2,087 | €1,838 | -€248 | -11.9% |
| Financial charges | 65/66B | €810 | €1,066 | +€256 | +31.6% |
| Recurring financial charges | 65 | €810 | €1,066 | +€256 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €14,848 | -€13,548 | -€28,396 | |
| Profit (loss) for the period | 9904 | €14,848 | -€13,548 | -€28,396 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,848 | -€13,548 | -€28,396 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.