BURNIOFFICIAL: 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.
BURNIOFFICIAL
Largest movements
- Cash +€2,682
up €2,682 (+73.2%), from €3,666 to €6,349
mainly Net result for the year (+€16,554) and Stocks and contracts (+€556)
- Tangible fixed assets +€2,367
new in 2025: €2,367
- Stocks and contracts -€556
down €556 (-100%), from €556 to €0
- Receivables within one year +€388
up €388 (+202%), from €192 to €580
of which Other amounts receivable: +€580
- Deferred charges and accrued income +€352
up €352 (+915%), from €39 to €391
- Profit (loss) carried forward +€16,554
up €16,554, from -€16,415 to €139
- Debts after one year -€5,000
down €5,000 (-100%), from €5,000 to €0
- Current portion of long-term debt -€5,000
down €5,000 (-100%), from €5,000 to €0
- Other debts -€1,185
down €1,185 (-92.0%), from €1,287 to €102
- Trade debts -€103
down €103 (-41.7%), from €247 to €144
- Gross operating margin +€26,033
up €26,033, from -€8,232 to €17,801
- Depreciation +€493
new in 2025: €493
- Write-downs +€401
new in 2025: €401
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 | €4,453 | €9,686 | +€5,233 | +118% |
| Fixed assets | 21/28 | - | €2,367 | +€2,367 | |
| Tangible fixed assets | 22/27 | - | €2,367 | +€2,367 | |
| Furniture and vehicles | 24 | - | €2,367 | +€2,367 | |
| Current assets | 29/58 | €4,453 | €7,320 | +€2,867 | +64.4% |
| Stocks and contracts in progress | 3 | €556 | €0 | -€556 | -100% |
| Stocks | 30/36 | €556 | €0 | -€556 | -100% |
| Amounts receivable within one year | 40/41 | €192 | €580 | +€388 | +202% |
| Trade receivables | 40 | €192 | €0 | -€192 | -100% |
| Other amounts receivable | 41 | - | €580 | +€580 | |
| Cash at bank and in hand | 54/58 | €3,666 | €6,349 | +€2,682 | +73.2% |
| Deferred charges and accrued income | 490/1 | €39 | €391 | +€352 | +915% |
| Total equity and liabilities | 10/49 | €4,453 | €9,686 | +€5,233 | +118% |
| Equity | 10/15 | -€7,415 | €9,139 | +€16,554 | |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,415 | €139 | +€16,554 | |
| Amounts payable | 17/49 | €11,868 | €547 | -€11,321 | -95.4% |
| Amounts payable after more than one year | 17 | €5,000 | €0 | -€5,000 | -100% |
| Financial debts | 170/4 | €5,000 | €0 | -€5,000 | -100% |
| Amounts payable within one year | 42/48 | €6,542 | €246 | -€6,296 | -96.2% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €0 | -€5,000 | -100% |
| Trade debts | 44 | €247 | €144 | -€103 | -41.7% |
| Suppliers | 440/4 | €247 | €144 | -€103 | -41.7% |
| Taxes, remuneration and social security | 45 | €8 | €0 | -€8 | -100% |
| Taxes | 450/3 | €8 | €0 | -€8 | -100% |
| Other amounts payable | 47/48 | €1,287 | €102 | -€1,185 | -92.0% |
| Accrued charges and deferred income | 492/3 | €326 | €301 | -€26 | -7.8% |
| Non-recurring operating income | 76A | - | €8,824 | +€8,824 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €493 | +€493 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €401 | +€401 | |
| Other operating charges | 640/8 | €184 | €187 | +€3 | +1.8% |
| Gross operating margin | 9900 | -€8,232 | €17,801 | +€26,033 | |
| Operating profit (loss) | 9901 | -€8,416 | €16,720 | +€25,135 | |
| Financial income | 75/76B | €73 | €0 | -€73 | -100% |
| Recurring financial income | 75 | €73 | €0 | -€73 | -100% |
| Financial charges | 65/66B | €183 | €50 | -€133 | -72.6% |
| Recurring financial charges | 65 | €183 | €50 | -€133 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,526 | €16,670 | +€25,195 | |
| Income taxes | 67/77 | - | €115 | +€115 | |
| Profit (loss) for the period | 9904 | -€8,526 | €16,554 | +€25,080 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,526 | €16,554 | +€25,080 |
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 18 October 2026 via checked.be.