BURO 14: 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 14
Largest movements
- Cash +€3,848
up €3,848 (+134%), from €2,882 to €6,730
mainly Net result for the year (+€8,936) and Tax, wage and social debts (+€5,435)
- Receivables within one year +€2,492
up €2,492 (+5.9%), from €42,422 to €44,914
of which Trade receivables: +€1,307
- Reserves +€8,936
up €8,936 (+49.8%), from €17,958 to €26,893
of which Distributable reserves: +€8,936
- Trade debts -€7,725
down €7,725 (-97.0%), from €7,962 to €237
- Tax, wage and social debts +€5,435
up €5,435 (+693%), from €785 to €6,219
- Gross operating margin +€8,768
up €8,768 (+232%), from €3,777 to €12,545
- Taxes +€2,513
up €2,513 (+320%), from €785 to €3,298
- Financial income +€190
up €190 (+35.4%), from €537 to €727
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 | €45,304 | €51,949 | +€6,645 | +14.7% |
| Current assets | 29/58 | €45,304 | €51,949 | +€6,645 | +14.7% |
| Amounts receivable within one year | 40/41 | €42,422 | €44,914 | +€2,492 | +5.9% |
| Trade receivables | 40 | €5,905 | €7,212 | +€1,307 | +22.1% |
| Other amounts receivable | 41 | €36,517 | €37,702 | +€1,185 | +3.2% |
| Cash at bank and in hand | 54/58 | €2,882 | €6,730 | +€3,848 | +134% |
| Deferred charges and accrued income | 490/1 | - | €305 | +€305 | |
| Total equity and liabilities | 10/49 | €45,304 | €51,949 | +€6,645 | +14.7% |
| Equity | 10/15 | €36,558 | €45,493 | +€8,936 | +24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,958 | €26,893 | +€8,936 | +49.8% |
| Non-distributable reserves | 130/1 | €540 | €540 | = | 0.0% |
| Reserves not available under the articles | 1311 | €540 | €540 | = | 0.0% |
| Tax-exempt reserves | 132 | €275 | €275 | = | 0.0% |
| Distributable reserves | 133 | €17,143 | €26,078 | +€8,936 | +52.1% |
| Amounts payable | 17/49 | €8,746 | €6,456 | -€2,290 | -26.2% |
| Amounts payable within one year | 42/48 | €8,746 | €6,456 | -€2,290 | -26.2% |
| Trade debts | 44 | €7,962 | €237 | -€7,725 | -97.0% |
| Suppliers | 440/4 | €7,962 | €237 | -€7,725 | -97.0% |
| Taxes, remuneration and social security | 45 | €785 | €6,219 | +€5,435 | +693% |
| Taxes | 450/3 | €785 | €6,219 | +€5,435 | +693% |
| Other operating charges | 640/8 | €811 | €827 | +€16 | +2.0% |
| Gross operating margin | 9900 | €3,777 | €12,545 | +€8,768 | +232% |
| Operating profit (loss) | 9901 | €2,966 | €11,718 | +€8,752 | +295% |
| Financial income | 75/76B | €537 | €727 | +€190 | +35.4% |
| Recurring financial income | 75 | €537 | €727 | +€190 | +35.4% |
| Financial charges | 65/66B | €136 | €212 | +€75 | +55.2% |
| Recurring financial charges | 65 | €136 | €212 | +€75 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €3,366 | €12,233 | +€8,867 | +263% |
| Income taxes | 67/77 | €785 | €3,298 | +€2,513 | +320% |
| Profit (loss) for the period | 9904 | €2,582 | €8,936 | +€6,354 | +246% |
| Profit (loss) for the period to be appropriated | 9905 | €2,582 | €8,936 | +€6,354 | +246% |
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.