BURMS IGNACE: 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.
BURMS IGNACE
Largest movements
- Tangible fixed assets -€35,293
down €35,293 (-14.6%), from €241,020 to €205,727
of which Leasing and similar rights: -€34,668
- Deferred charges and accrued income +€15,903
up €15,903 (+47.0%), from €33,819 to €49,721
- Cash -€13,337
down €13,337 (-87.5%), from €15,237 to €1,899
mainly Debts after one year (-€39,173) and Current portion of long-term debt (-€39,087)
- Receivables within one year +€4,420
up €4,420 (+83.2%), from €5,310 to €9,730
of which Other amounts receivable: +€5,312
- Provisions +€60,015
new in 2025: €60,015
- Debts after one year -€39,173
down €39,173 (-53.8%), from €72,780 to €33,607
- Current portion of long-term debt -€39,087
down €39,087 (-47.8%), from €81,724 to €42,638
- Profit (loss) carried forward -€25,168
new in 2025: -€25,168
- Short-term financial debts +€20,153
new in 2025: €20,153
- Provisions +€65,861
up €65,861, from -€10,000 to €55,861
- Gross operating margin +€19,933
up €19,933 (+7.0%), from €285,935 to €305,868
- Staff costs +€18,072
up €18,072 (+9.7%), from €186,126 to €204,198
- Taxes -€10,788
down €10,788 (-84.9%), from €12,713 to €1,925
- Depreciation -€4,655
down €4,655 (-7.0%), from €66,748 to €62,093
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 | €300,385 | €272,078 | -€28,307 | -9.4% |
| Fixed assets | 21/28 | €246,020 | €210,727 | -€35,293 | -14.3% |
| Tangible fixed assets | 22/27 | €241,020 | €205,727 | -€35,293 | -14.6% |
| Land and buildings | 22 | €4,497 | €4,269 | -€228 | -5.1% |
| Plant, machinery and equipment | 23 | €8,544 | €9,696 | +€1,152 | +13.5% |
| Furniture and vehicles | 24 | €193,311 | €191,762 | -€1,549 | -0.8% |
| Leasing and similar rights | 25 | €34,668 | - | -€34,668 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €54,365 | €61,350 | +€6,985 | +12.8% |
| Amounts receivable within one year | 40/41 | €5,310 | €9,730 | +€4,420 | +83.2% |
| Trade receivables | 40 | €892 | - | -€892 | |
| Other amounts receivable | 41 | €4,417 | €9,730 | +€5,312 | +120.3% |
| Cash at bank and in hand | 54/58 | €15,237 | €1,899 | -€13,337 | -87.5% |
| Deferred charges and accrued income | 490/1 | €33,819 | €49,721 | +€15,903 | +47.0% |
| Total equity and liabilities | 10/49 | €300,385 | €272,078 | -€28,307 | -9.4% |
| Equity | 10/15 | €94,206 | €58,097 | -€36,109 | -38.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €74,206 | €63,265 | -€10,941 | -14.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €16,616 | +€16,616 | |
| Distributable reserves | 133 | €72,206 | €44,649 | -€27,557 | -38.2% |
| Profit (loss) carried forward | 14 | - | -€25,168 | -€25,168 | |
| Provisions and deferred taxes | 16 | - | €60,015 | +€60,015 | |
| Provisions for liabilities and charges | 160/5 | - | €60,015 | +€60,015 | |
| Taxes | 161 | - | €4,154 | +€4,154 | |
| Environmental obligations | 163 | - | €55,861 | +€55,861 | |
| Amounts payable | 17/49 | €206,179 | €153,966 | -€52,213 | -25.3% |
| Amounts payable after more than one year | 17 | €72,780 | €33,607 | -€39,173 | -53.8% |
| Financial debts | 170/4 | €72,780 | €33,607 | -€39,173 | -53.8% |
| Amounts payable within one year | 42/48 | €133,399 | €120,359 | -€13,039 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €81,724 | €42,638 | -€39,087 | -47.8% |
| Financial debts | 43 | - | €20,153 | +€20,153 | |
| Credit institutions | 430/8 | - | €20,153 | +€20,153 | |
| Trade debts | 44 | €22,431 | €24,371 | +€1,940 | +8.6% |
| Suppliers | 440/4 | €22,431 | €24,371 | +€1,940 | +8.6% |
| Taxes, remuneration and social security | 45 | €19,349 | €26,540 | +€7,192 | +37.2% |
| Taxes | 450/3 | €7,592 | €10,356 | +€2,764 | +36.4% |
| Remuneration and social security | 454/9 | €11,757 | €16,185 | +€4,428 | +37.7% |
| Other amounts payable | 47/48 | €9,894 | €6,656 | -€3,238 | -32.7% |
| Non-recurring operating income | 76A | €7,248 | €24,188 | +€16,940 | +233.7% |
| Remuneration, social security and pensions | 62 | €186,126 | €204,198 | +€18,072 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,748 | €62,093 | -€4,655 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,800 | +€1,800 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,000 | €55,861 | +€65,861 | |
| Other operating charges | 640/8 | €4,765 | €5,911 | +€1,147 | +24.1% |
| Gross operating margin | 9900 | €285,935 | €305,868 | +€19,933 | +7.0% |
| Operating profit (loss) | 9901 | €38,297 | -€23,996 | -€62,292 | |
| Financial income | 75/76B | €9 | €1,148 | +€1,139 | +12338.7% |
| Recurring financial income | 75 | €9 | €1,148 | +€1,139 | +12338.7% |
| Financial charges | 65/66B | €5,534 | €7,183 | +€1,649 | +29.8% |
| Recurring financial charges | 65 | €5,534 | €7,183 | +€1,649 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €32,772 | -€30,031 | -€62,803 | |
| Transfer from deferred taxes | 780 | - | €411 | +€411 | |
| Transfer to deferred taxes | 680 | - | €4,565 | +€4,565 | |
| Income taxes | 67/77 | €12,713 | €1,925 | -€10,788 | -84.9% |
| Profit (loss) for the period | 9904 | €20,059 | -€36,109 | -€56,168 | |
| Transfer from tax-exempt reserves | 789 | - | €1,645 | +€1,645 | |
| Transfer to tax-exempt reserves | 689 | - | €18,261 | +€18,261 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,059 | -€52,725 | -€72,784 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.