BURM SERVICES: 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.
BURM SERVICES
Largest movements
- Receivables within one year -€7,907
down €7,907 (-28.7%), from €27,590 to €19,683
of which Trade receivables: -€9,947
- Tangible fixed assets -€3,915
down €3,915 (-53.0%), from €7,387 to €3,472
of which Furniture and vehicles: -€2,583
- Deferred charges and accrued income -€1,955
down €1,955 (-22.7%), from €8,629 to €6,674
- Cash -€1,701
down €1,701 (-2.6%), from €66,336 to €64,635
mainly Tax, wage and social debts (-€7,778) and Net result for the year (-€3,861)
- Tax, wage and social debts -€7,778
down €7,778 (-93.6%), from €8,314 to €536
- Profit (loss) carried forward -€3,861
down €3,861, from €0 to -€3,861
- Trade debts -€3,048
down €3,048 (-62.4%), from €4,887 to €1,839
- Other debts -€1,200
down €1,200 (-1.6%), from €75,786 to €74,586
- Gross operating margin -€25,184
down €25,184 (-80.2%), from €31,415 to €6,231
- Taxes -€6,844
down €6,844 (-97.5%), from €7,022 to €177
- Financial charges +€3,955
up €3,955 (+507%), from €780 to €4,735
- Write-downs -€3,654
down €3,654 (-100%), from €3,654 to €0
- Depreciation -€2,341
down €2,341 (-37.4%), from €6,256 to €3,915
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 | €109,942 | €94,463 | -€15,479 | -14.1% |
| Fixed assets | 21/28 | €7,387 | €3,472 | -€3,915 | -53.0% |
| Tangible fixed assets | 22/27 | €7,387 | €3,472 | -€3,915 | -53.0% |
| Plant, machinery and equipment | 23 | €2,843 | €1,511 | -€1,332 | -46.8% |
| Furniture and vehicles | 24 | €4,544 | €1,961 | -€2,583 | -56.9% |
| Current assets | 29/58 | €102,555 | €90,992 | -€11,564 | -11.3% |
| Amounts receivable within one year | 40/41 | €27,590 | €19,683 | -€7,907 | -28.7% |
| Trade receivables | 40 | €26,823 | €16,875 | -€9,947 | -37.1% |
| Other amounts receivable | 41 | €767 | €2,808 | +€2,040 | +266% |
| Cash at bank and in hand | 54/58 | €66,336 | €64,635 | -€1,701 | -2.6% |
| Deferred charges and accrued income | 490/1 | €8,629 | €6,674 | -€1,955 | -22.7% |
| Total equity and liabilities | 10/49 | €109,942 | €94,463 | -€15,479 | -14.1% |
| Equity | 10/15 | €19,864 | €16,003 | -€3,861 | -19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,664 | €13,664 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €12,664 | €12,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€3,861 | -€3,861 | |
| Amounts payable | 17/49 | €90,078 | €78,460 | -€11,618 | -12.9% |
| Amounts payable within one year | 42/48 | €88,987 | €76,961 | -€12,026 | -13.5% |
| Trade debts | 44 | €4,887 | €1,839 | -€3,048 | -62.4% |
| Suppliers | 440/4 | €4,887 | €1,839 | -€3,048 | -62.4% |
| Taxes, remuneration and social security | 45 | €8,314 | €536 | -€7,778 | -93.6% |
| Taxes | 450/3 | €8,314 | €536 | -€7,778 | -93.6% |
| Other amounts payable | 47/48 | €75,786 | €74,586 | -€1,200 | -1.6% |
| Accrued charges and deferred income | 492/3 | €1,092 | €1,500 | +€408 | +37.4% |
| Non-recurring operating income | 76A | - | €2,400 | +€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,256 | €3,915 | -€2,341 | -37.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,654 | €0 | -€3,654 | -100% |
| Other operating charges | 640/8 | €1,357 | €1,264 | -€93 | -6.8% |
| Gross operating margin | 9900 | €31,415 | €6,231 | -€25,184 | -80.2% |
| Operating profit (loss) | 9901 | €20,148 | €1,052 | -€19,097 | -94.8% |
| Financial income | 75/76B | €1,815 | €0 | -€1,815 | -100% |
| Recurring financial income | 75 | €1,815 | €0 | -€1,815 | -100% |
| Financial charges | 65/66B | €780 | €4,735 | +€3,955 | +507% |
| Recurring financial charges | 65 | €780 | €4,735 | +€3,955 | +507% |
| Profit (loss) for the period before taxes | 9903 | €21,183 | -€3,684 | -€24,867 | |
| Income taxes | 67/77 | €7,022 | €177 | -€6,844 | -97.5% |
| Profit (loss) for the period | 9904 | €14,161 | -€3,861 | -€18,022 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,161 | -€3,861 | -€18,022 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.