Buro 68: 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 68
Largest movements
- Receivables within one year +€12,356
up €12,356 (+1225.8%), from €1,008 to €13,364
of which Trade receivables: +€13,331
- Cash +€4,381
up €4,381 (+6.9%), from €63,678 to €68,059
mainly Other debts (+€34,346) and Net result for the year (+€32,472)
- Other debts +€34,346
new in 2025: €34,346
- Reserves -€20,776
down €20,776 (-39.0%), from €53,249 to €32,472
- Tax, wage and social debts +€3,863
up €3,863 (+50.0%), from €7,729 to €11,591
- Trade debts -€1,141
down €1,141 (-49.3%), from €2,316 to €1,175
- Gross operating margin +€8,296
up €8,296 (+22.7%), from €36,500 to €44,796
- Taxes +€1,279
up €1,279 (+15.2%), from €8,434 to €9,713
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 | €65,793 | €82,085 | +€16,292 | +24.8% |
| Fixed assets | 21/28 | €1,107 | €661 | -€446 | -40.3% |
| Tangible fixed assets | 22/27 | €1,107 | €661 | -€446 | -40.3% |
| Furniture and vehicles | 24 | €1,107 | €661 | -€446 | -40.3% |
| Current assets | 29/58 | €64,686 | €81,423 | +€16,737 | +25.9% |
| Amounts receivable within one year | 40/41 | €1,008 | €13,364 | +€12,356 | +1225.8% |
| Trade receivables | 40 | - | €13,331 | +€13,331 | |
| Other amounts receivable | 41 | €1,008 | €33 | -€975 | -96.7% |
| Cash at bank and in hand | 54/58 | €63,678 | €68,059 | +€4,381 | +6.9% |
| Total equity and liabilities | 10/49 | €65,793 | €82,085 | +€16,292 | +24.8% |
| Equity | 10/15 | €55,749 | €34,972 | -€20,776 | -37.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €53,249 | €32,472 | -€20,776 | -39.0% |
| Distributable reserves | 133 | €53,249 | €32,472 | -€20,776 | -39.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,044 | €47,112 | +€37,068 | +369.0% |
| Amounts payable within one year | 42/48 | €10,044 | €47,112 | +€37,068 | +369.0% |
| Trade debts | 44 | €2,316 | €1,175 | -€1,141 | -49.3% |
| Suppliers | 440/4 | €2,316 | €1,175 | -€1,141 | -49.3% |
| Taxes, remuneration and social security | 45 | €7,729 | €11,591 | +€3,863 | +50.0% |
| Taxes | 450/3 | €7,729 | €11,591 | +€3,863 | +50.0% |
| Other amounts payable | 47/48 | - | €34,346 | +€34,346 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €446 | +€216 | +93.7% |
| Other operating charges | 640/8 | €181 | €626 | +€445 | +245.5% |
| Gross operating margin | 9900 | €36,500 | €44,796 | +€8,296 | +22.7% |
| Operating profit (loss) | 9901 | €36,089 | €43,725 | +€7,636 | +21.2% |
| Financial income | 75/76B | €88 | €33 | -€55 | -62.7% |
| Recurring financial income | 75 | €88 | €33 | -€55 | -62.7% |
| Financial charges | 65/66B | €1,517 | €1,572 | +€55 | +3.7% |
| Recurring financial charges | 65 | €1,517 | €1,572 | +€55 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €34,660 | €42,185 | +€7,525 | +21.7% |
| Income taxes | 67/77 | €8,434 | €9,713 | +€1,279 | +15.2% |
| Profit (loss) for the period | 9904 | €26,227 | €32,472 | +€6,246 | +23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,227 | €32,472 | +€6,246 | +23.8% |
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 9 October 2026 via checked.be.