Buro 86 webdesign: 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 86 webdesign
Largest movements
- Receivables within one year +€15,151
up €15,151 (+56.0%), from €27,070 to €42,220
of which Trade receivables: +€9,368
- Tangible fixed assets +€9,290
up €9,290 (+108%), from €8,569 to €17,860
of which Furniture and vehicles: +€9,370
- Cash -€2,766
down €2,766 (-6.6%), from €41,703 to €38,936
mainly Receivables within one year (-€15,151) and Investment in fixed assets (net) (-€14,932)
- Deferred charges and accrued income +€2,373
up €2,373 (+1,158%), from €205 to €2,578
- Reserves +€16,287
up €16,287 (+33.1%), from €49,220 to €65,506
- Tax, wage and social debts +€6,863
up €6,863 (+60.8%), from €11,283 to €18,145
of which Remuneration and social security: +€7,314
- Accrued charges and deferred income +€1,133
up €1,133 (+68.7%), from €1,650 to €2,783
- Staff costs +€22,581
up €22,581 (+117%), from €19,256 to €41,837
- Taxes -€5,746
down €5,746 (-41.5%), from €13,836 to €8,090
- Gross operating margin -€2,094
down €2,094 (-2.8%), from €75,415 to €73,321
- Depreciation +€1,269
up €1,269 (+29.0%), from €4,372 to €5,641
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 | €78,757 | €102,805 | +€24,048 | +30.5% |
| Fixed assets | 21/28 | €9,779 | €19,070 | +€9,290 | +95.0% |
| Tangible fixed assets | 22/27 | €8,569 | €17,860 | +€9,290 | +108% |
| Plant, machinery and equipment | 23 | €7,502 | €7,422 | -€80 | -1.1% |
| Furniture and vehicles | 24 | €1,067 | €10,437 | +€9,370 | +878% |
| Financial fixed assets | 28 | €1,210 | €1,210 | = | 0.0% |
| Current assets | 29/58 | €68,978 | €83,735 | +€14,758 | +21.4% |
| Amounts receivable within one year | 40/41 | €27,070 | €42,220 | +€15,151 | +56.0% |
| Trade receivables | 40 | €24,877 | €34,245 | +€9,368 | +37.7% |
| Other amounts receivable | 41 | €2,193 | €7,976 | +€5,783 | +264% |
| Cash at bank and in hand | 54/58 | €41,703 | €38,936 | -€2,766 | -6.6% |
| Deferred charges and accrued income | 490/1 | €205 | €2,578 | +€2,373 | +1,158% |
| Total equity and liabilities | 10/49 | €78,757 | €102,805 | +€24,048 | +30.5% |
| Equity | 10/15 | €54,220 | €70,506 | +€16,287 | +30.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,220 | €65,506 | +€16,287 | +33.1% |
| Distributable reserves | 133 | €49,220 | €65,506 | +€16,287 | +33.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,537 | €32,299 | +€7,761 | +31.6% |
| Amounts payable within one year | 42/48 | €22,887 | €29,516 | +€6,628 | +29.0% |
| Trade debts | 44 | €11,604 | €11,370 | -€234 | -2.0% |
| Suppliers | 440/4 | €11,604 | €11,370 | -€234 | -2.0% |
| Taxes, remuneration and social security | 45 | €11,283 | €18,145 | +€6,863 | +60.8% |
| Taxes | 450/3 | €8,639 | €8,188 | -€451 | -5.2% |
| Remuneration and social security | 454/9 | €2,644 | €9,958 | +€7,314 | +277% |
| Accrued charges and deferred income | 492/3 | €1,650 | €2,783 | +€1,133 | +68.7% |
| Non-recurring operating income | 76A | €3,193 | €0 | -€3,193 | -100% |
| Remuneration, social security and pensions | 62 | €19,256 | €41,837 | +€22,581 | +117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,372 | €5,641 | +€1,269 | +29.0% |
| Other operating charges | 640/8 | €1,420 | €1,762 | +€342 | +24.1% |
| Gross operating margin | 9900 | €75,415 | €73,321 | -€2,094 | -2.8% |
| Operating profit (loss) | 9901 | €50,367 | €24,081 | -€26,286 | -52.2% |
| Financial income | 75/76B | €310 | €730 | +€420 | +135% |
| Recurring financial income | 75 | €310 | €730 | +€420 | +135% |
| Financial charges | 65/66B | €490 | €435 | -€55 | -11.3% |
| Recurring financial charges | 65 | €490 | €435 | -€55 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €50,187 | €24,376 | -€25,811 | -51.4% |
| Income taxes | 67/77 | €13,836 | €8,090 | -€5,746 | -41.5% |
| Profit (loss) for the period | 9904 | €36,351 | €16,287 | -€20,065 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,351 | €16,287 | -€20,065 | -55.2% |
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 16 October 2026 via checked.be.