BURO 360: 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 360
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€37,325
up €37,325 (+325.8%), from €11,457 to €48,782
mainly Current investments (+€50,000) and Net result for the year (+€32,131)
- Tangible fixed assets -€26,530
down €26,530 (-8.9%), from €297,703 to €271,173
of which Land and buildings: -€24,518
- Receivables within one year +€19,131
up €19,131 (+430.7%), from €4,442 to €23,572
of which Other amounts receivable: +€15,995
- Debts after one year -€60,097
down €60,097 (-21.9%), from €274,700 to €214,603
- Reserves +€32,131
up €32,131 (+10.0%), from €321,360 to €353,491
- Gross operating margin -€20,542
down €20,542 (-19.5%), from €105,346 to €84,805
- Financial income +€1,468
up €1,468 (+5383.7%), from €27 to €1,495
- Financial charges +€1,289
up €1,289 (+13.3%), from €9,719 to €11,008
- Taxes -€1,093
down €1,093 (-7.3%), from €14,925 to €13,833
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 | €746,154 | €725,804 | -€20,350 | -2.7% |
| Fixed assets | 21/28 | €680,255 | €653,449 | -€26,806 | -3.9% |
| Intangible fixed assets | 21 | €276 | - | -€276 | |
| Tangible fixed assets | 22/27 | €297,703 | €271,173 | -€26,530 | -8.9% |
| Land and buildings | 22 | €291,175 | €266,657 | -€24,518 | -8.4% |
| Furniture and vehicles | 24 | €6,528 | €4,516 | -€2,012 | -30.8% |
| Financial fixed assets | 28 | €382,276 | €382,276 | = | 0.0% |
| Current assets | 29/58 | €65,898 | €72,355 | +€6,456 | +9.8% |
| Amounts receivable within one year | 40/41 | €4,442 | €23,572 | +€19,131 | +430.7% |
| Trade receivables | 40 | €2,820 | €5,956 | +€3,136 | +111.2% |
| Other amounts receivable | 41 | €1,621 | €17,616 | +€15,995 | +986.6% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €11,457 | €48,782 | +€37,325 | +325.8% |
| Total equity and liabilities | 10/49 | €746,154 | €725,804 | -€20,350 | -2.7% |
| Equity | 10/15 | €341,820 | €373,951 | +€32,131 | +9.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €321,360 | €353,491 | +€32,131 | +10.0% |
| Distributable reserves | 133 | €321,360 | €353,491 | +€32,131 | +10.0% |
| Amounts payable | 17/49 | €404,333 | €351,853 | -€52,481 | -13.0% |
| Amounts payable after more than one year | 17 | €274,700 | €214,603 | -€60,097 | -21.9% |
| Financial debts | 170/4 | €274,700 | €214,603 | -€60,097 | -21.9% |
| Amounts payable within one year | 42/48 | €129,634 | €137,250 | +€7,617 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €34,637 | €35,101 | +€464 | +1.3% |
| Trade debts | 44 | €3,027 | €1,994 | -€1,034 | -34.1% |
| Suppliers | 440/4 | €3,027 | €1,994 | -€1,034 | -34.1% |
| Taxes, remuneration and social security | 45 | €1,443 | €5,023 | +€3,580 | +248.1% |
| Taxes | 450/3 | €1,443 | €3,973 | +€2,530 | +175.3% |
| Remuneration and social security | 454/9 | - | €1,050 | +€1,050 | |
| Other amounts payable | 47/48 | €90,526 | €95,132 | +€4,606 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,405 | €27,220 | +€815 | +3.1% |
| Other operating charges | 640/8 | €2,056 | €2,109 | +€53 | +2.6% |
| Gross operating margin | 9900 | €105,346 | €84,805 | -€20,542 | -19.5% |
| Operating profit (loss) | 9901 | €76,885 | €55,476 | -€21,410 | -27.8% |
| Financial income | 75/76B | €27 | €1,495 | +€1,468 | +5383.7% |
| Recurring financial income | 75 | €27 | €1,495 | +€1,468 | +5383.7% |
| Financial charges | 65/66B | €9,719 | €11,008 | +€1,289 | +13.3% |
| Recurring financial charges | 65 | €9,719 | €11,008 | +€1,289 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €67,194 | €45,963 | -€21,230 | -31.6% |
| Income taxes | 67/77 | €14,925 | €13,833 | -€1,093 | -7.3% |
| Profit (loss) for the period | 9904 | €52,268 | €32,131 | -€20,138 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,268 | €32,131 | -€20,138 | -38.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.