BURKELSCRIPT: 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.
BURKELSCRIPT
Largest movements
- Cash +€9,512
up €9,512 (+28.3%), from €33,658 to €43,169
mainly Other debts (+€60,000) and Net result for the year (+€6,607)
- Receivables within one year +€3,241
up €3,241 (+3.1%), from €103,622 to €106,863
of which Trade receivables: +€3,579
- Profit (loss) carried forward -€124,596
down €124,596 (-100.0%), from €124,596 to €0
- Reserves +€71,203
up €71,203 (+597.1%), from €11,925 to €83,128
- Other debts +€60,000
new in 2025: €60,000
- Tax, wage and social debts +€5,615
up €5,615 (+81.5%), from €6,893 to €12,508
- Gross operating margin -€5,872
down €5,872 (-26.8%), from €21,918 to €16,046
- Depreciation -€2,820
down €2,820 (-50.9%), from €5,541 to €2,721
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 | €152,213 | €163,679 | +€11,467 | +7.5% |
| Fixed assets | 21/28 | €14,933 | €13,647 | -€1,286 | -8.6% |
| Tangible fixed assets | 22/27 | €13,233 | €11,947 | -€1,286 | -9.7% |
| Land and buildings | 22 | €12,189 | €10,612 | -€1,577 | -12.9% |
| Plant, machinery and equipment | 23 | €643 | €320 | -€322 | -50.2% |
| Furniture and vehicles | 24 | €402 | €1,015 | +€613 | +152.6% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €137,279 | €150,032 | +€12,753 | +9.3% |
| Amounts receivable within one year | 40/41 | €103,622 | €106,863 | +€3,241 | +3.1% |
| Trade receivables | 40 | €5,273 | €8,852 | +€3,579 | +67.9% |
| Other amounts receivable | 41 | €98,349 | €98,011 | -€337 | -0.3% |
| Cash at bank and in hand | 54/58 | €33,658 | €43,169 | +€9,512 | +28.3% |
| Total equity and liabilities | 10/49 | €152,213 | €163,679 | +€11,467 | +7.5% |
| Equity | 10/15 | €142,721 | €89,328 | -€53,393 | -37.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,925 | €83,128 | +€71,203 | +597.1% |
| Distributable reserves | 133 | €11,925 | €83,128 | +€71,203 | +597.1% |
| Profit (loss) carried forward | 14 | €124,596 | €0 | -€124,596 | -100.0% |
| Amounts payable | 17/49 | €9,492 | €74,351 | +€64,859 | +683.3% |
| Amounts payable within one year | 42/48 | €9,492 | €74,351 | +€64,859 | +683.3% |
| Trade debts | 44 | €2,599 | €1,843 | -€756 | -29.1% |
| Suppliers | 440/4 | €2,599 | €1,843 | -€756 | -29.1% |
| Taxes, remuneration and social security | 45 | €6,893 | €12,508 | +€5,615 | +81.5% |
| Taxes | 450/3 | €6,893 | €12,508 | +€5,615 | +81.5% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,541 | €2,721 | -€2,820 | -50.9% |
| Other operating charges | 640/8 | €1,369 | €1,339 | -€30 | -2.2% |
| Non-recurring operating charges | 66A | €315 | €555 | +€239 | +75.9% |
| Gross operating margin | 9900 | €21,918 | €16,046 | -€5,872 | -26.8% |
| Operating profit (loss) | 9901 | €14,694 | €11,432 | -€3,261 | -22.2% |
| Financial income | 75/76B | €224 | €10 | -€214 | -95.8% |
| Recurring financial income | 75 | €224 | €10 | -€214 | -95.8% |
| Financial charges | 65/66B | €182 | €166 | -€16 | -8.9% |
| Recurring financial charges | 65 | €182 | €166 | -€16 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €14,735 | €11,276 | -€3,459 | -23.5% |
| Income taxes | 67/77 | €4,670 | €4,668 | -€2 | 0.0% |
| Profit (loss) for the period | 9904 | €10,065 | €6,607 | -€3,457 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,065 | €6,607 | -€3,457 | -34.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.