Buro.12: 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.
Buro.12
Largest movements
- Cash +€3,165
up €3,165 (+287%), from €1,103 to €4,268
mainly Other debts (+€18,842) and Net result for the year (+€14,065)
- Receivables within one year +€1,773
up €1,773 (+6.8%), from €26,043 to €27,816
of which Trade receivables: +€2,183
- Other debts +€18,842
up €18,842 (+247%), from €7,636 to €26,478
- Profit (loss) carried forward -€8,935
down €8,935 (-91.3%), from €9,790 to €854
- Tax, wage and social debts -€4,142
down €4,142 (-65.2%), from €6,356 to €2,213
- Trade debts -€876
down €876 (-61.9%), from €1,414 to €538
- Gross operating margin +€3,244
up €3,244 (+15.8%), from €20,496 to €23,739
- Taxes +€2,174
up €2,174 (+36.0%), from €6,040 to €8,213
- Depreciation -€545
down €545 (-91.7%), from €594 to €50
- Other operating charges -€273
down €273 (-49.9%), from €548 to €275
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 | €27,196 | €32,084 | +€4,888 | +18.0% |
| Fixed assets | 21/28 | €50 | - | -€50 | |
| Tangible fixed assets | 22/27 | €50 | - | -€50 | |
| Plant, machinery and equipment | 23 | €50 | - | -€50 | |
| Current assets | 29/58 | €27,146 | €32,084 | +€4,938 | +18.2% |
| Amounts receivable within one year | 40/41 | €26,043 | €27,816 | +€1,773 | +6.8% |
| Trade receivables | 40 | €24,907 | €27,090 | +€2,183 | +8.8% |
| Other amounts receivable | 41 | €1,136 | €726 | -€410 | -36.1% |
| Cash at bank and in hand | 54/58 | €1,103 | €4,268 | +€3,165 | +287% |
| Total equity and liabilities | 10/49 | €27,196 | €32,084 | +€4,888 | +18.0% |
| Equity | 10/15 | €11,790 | €2,854 | -€8,935 | -75.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,790 | €854 | -€8,935 | -91.3% |
| Amounts payable | 17/49 | €15,406 | €29,230 | +€13,824 | +89.7% |
| Amounts payable within one year | 42/48 | €15,406 | €29,230 | +€13,824 | +89.7% |
| Trade debts | 44 | €1,414 | €538 | -€876 | -61.9% |
| Suppliers | 440/4 | €1,414 | €538 | -€876 | -61.9% |
| Taxes, remuneration and social security | 45 | €6,356 | €2,213 | -€4,142 | -65.2% |
| Taxes | 450/3 | €6,356 | €2,213 | -€4,142 | -65.2% |
| Other amounts payable | 47/48 | €7,636 | €26,478 | +€18,842 | +247% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €50 | -€545 | -91.7% |
| Other operating charges | 640/8 | €548 | €275 | -€273 | -49.9% |
| Gross operating margin | 9900 | €20,496 | €23,739 | +€3,244 | +15.8% |
| Operating profit (loss) | 9901 | €19,354 | €23,415 | +€4,061 | +21.0% |
| Financial charges | 65/66B | €1,304 | €1,137 | -€167 | -12.8% |
| Recurring financial charges | 65 | €1,304 | €1,137 | -€167 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €18,050 | €22,278 | +€4,228 | +23.4% |
| Income taxes | 67/77 | €6,040 | €8,213 | +€2,174 | +36.0% |
| Profit (loss) for the period | 9904 | €12,010 | €14,065 | +€2,054 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,010 | €14,065 | +€2,054 | +17.1% |
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 25 October 2026 via checked.be.