BURO A: 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 A
Largest movements
- Receivables within one year -€15,398
down €15,398 (-45.5%), from €33,835 to €18,437
of which Other amounts receivable: -€28,017
- Cash +€14,524
up €14,524 (+32.2%), from €45,062 to €59,586
mainly Net result for the year (+€23,728) and Receivables within one year (+€15,398)
- Current investments -€1,735
down €1,735 (-100%), from €1,735 to €0
- Tax, wage and social debts -€27,785
down €27,785 (-66.6%), from €41,700 to €13,914
of which Taxes: -€28,353
- Reserves +€23,728
up €23,728 (+68.2%), from €34,776 to €58,504
- Other debts +€1,496
up €1,496 (+177%), from €846 to €2,341
- Financial income -€25,915
down €25,915 (-97.7%), from €26,527 to €612
- Taxes -€8,844
down €8,844 (-44.6%), from €19,839 to €10,995
- Gross operating margin +€5,564
up €5,564 (+7.2%), from €77,593 to €83,157
- Financial charges -€1,612
down €1,612 (-40.1%), from €4,016 to €2,405
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 | €110,503 | €106,880 | -€3,623 | -3.3% |
| Fixed assets | 21/28 | €17,235 | €16,786 | -€450 | -2.6% |
| Tangible fixed assets | 22/27 | €7,236 | €6,787 | -€450 | -6.2% |
| Plant, machinery and equipment | 23 | €741 | €443 | -€299 | -40.3% |
| Furniture and vehicles | 24 | €4,573 | €4,634 | +€61 | +1.3% |
| Other tangible fixed assets | 26 | €1,922 | €1,710 | -€212 | -11.0% |
| Financial fixed assets | 28 | €9,999 | €9,999 | = | 0.0% |
| Current assets | 29/58 | €93,268 | €90,095 | -€3,173 | -3.4% |
| Amounts receivable within one year | 40/41 | €33,835 | €18,437 | -€15,398 | -45.5% |
| Trade receivables | 40 | €1,629 | €14,248 | +€12,619 | +775% |
| Other amounts receivable | 41 | €32,206 | €4,189 | -€28,017 | -87.0% |
| Current investments | 50/53 | €1,735 | €0 | -€1,735 | -100% |
| Cash at bank and in hand | 54/58 | €45,062 | €59,586 | +€14,524 | +32.2% |
| Deferred charges and accrued income | 490/1 | €12,636 | €12,072 | -€565 | -4.5% |
| Total equity and liabilities | 10/49 | €110,503 | €106,880 | -€3,623 | -3.3% |
| Equity | 10/15 | €59,776 | €83,504 | +€23,728 | +39.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €34,776 | €58,504 | +€23,728 | +68.2% |
| Distributable reserves | 133 | €34,776 | €58,504 | +€23,728 | +68.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €50,727 | €23,376 | -€27,351 | -53.9% |
| Amounts payable within one year | 42/48 | €50,560 | €23,355 | -€27,205 | -53.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,015 | €7,100 | -€915 | -11.4% |
| Suppliers | 440/4 | €8,015 | €7,100 | -€915 | -11.4% |
| Taxes, remuneration and social security | 45 | €41,700 | €13,914 | -€27,785 | -66.6% |
| Taxes | 450/3 | €37,765 | €9,412 | -€28,353 | -75.1% |
| Remuneration and social security | 454/9 | €3,935 | €4,503 | +€568 | +14.4% |
| Other amounts payable | 47/48 | €846 | €2,341 | +€1,496 | +177% |
| Accrued charges and deferred income | 492/3 | €167 | €21 | -€147 | -87.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €43,409 | €42,920 | -€490 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,769 | €2,181 | +€413 | +23.3% |
| Other operating charges | 640/8 | €800 | €1,540 | +€740 | +92.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €77,593 | €83,157 | +€5,564 | +7.2% |
| Operating profit (loss) | 9901 | €31,615 | €36,516 | +€4,901 | +15.5% |
| Financial income | 75/76B | €26,527 | €612 | -€25,915 | -97.7% |
| Recurring financial income | 75 | €26,527 | €612 | -€25,915 | -97.7% |
| Financial charges | 65/66B | €4,016 | €2,405 | -€1,612 | -40.1% |
| Recurring financial charges | 65 | €4,016 | €2,405 | -€1,612 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €54,125 | €34,723 | -€19,402 | -35.8% |
| Income taxes | 67/77 | €19,839 | €10,995 | -€8,844 | -44.6% |
| Profit (loss) for the period | 9904 | €34,286 | €23,728 | -€10,558 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,286 | €23,728 | -€10,558 | -30.8% |
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 20 October 2026 via checked.be.