BURO B&D: 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 B&D
Largest movements
- Cash -€57,966
down €57,966 (-44.2%), from €131,203 to €73,237
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€31,678)
- Intangible fixed assets -€9,500
down €9,500 (-24.0%), from €39,583 to €30,083
- Tangible fixed assets +€8,047
up €8,047 (+2.8%), from €289,178 to €297,224
of which Furniture and vehicles: +€19,858
- Receivables within one year -€6,905
down €6,905 (-24.3%), from €28,396 to €21,491
of which Trade receivables: -€6,905
- Debts after one year -€27,815
down €27,815 (-12.2%), from €227,452 to €199,636
- Reserves -€20,000
down €20,000 (-14.0%), from €143,272 to €123,272
- Trade debts -€13,636
down €13,636 (-78.0%), from €17,481 to €3,845
- Tax, wage and social debts -€6,600
down €6,600 (-25.7%), from €25,702 to €19,102
of which Taxes: -€6,600
- Gross operating margin +€12,245
up €12,245 (+8.8%), from €138,999 to €151,244
- Depreciation +€8,650
up €8,650 (+35.3%), from €24,482 to €33,131
- Other operating charges -€3,541
down €3,541 (-63.9%), from €5,544 to €2,003
- Taxes +€2,243
up €2,243 (+10.8%), from €20,734 to €22,976
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 | €491,711 | €427,002 | -€64,710 | -13.2% |
| Fixed assets | 21/28 | €328,761 | €327,308 | -€1,453 | -0.4% |
| Intangible fixed assets | 21 | €39,583 | €30,083 | -€9,500 | -24.0% |
| Tangible fixed assets | 22/27 | €289,178 | €297,224 | +€8,047 | +2.8% |
| Land and buildings | 22 | €256,142 | €244,687 | -€11,455 | -4.5% |
| Plant, machinery and equipment | 23 | €13,665 | €13,309 | -€356 | -2.6% |
| Furniture and vehicles | 24 | €19,371 | €39,229 | +€19,858 | +103% |
| Current assets | 29/58 | €162,950 | €99,694 | -€63,256 | -38.8% |
| Amounts receivable within one year | 40/41 | €28,396 | €21,491 | -€6,905 | -24.3% |
| Trade receivables | 40 | €28,396 | €21,491 | -€6,905 | -24.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €131,203 | €73,237 | -€57,966 | -44.2% |
| Deferred charges and accrued income | 490/1 | €3,352 | €4,966 | +€1,614 | +48.2% |
| Total equity and liabilities | 10/49 | €491,711 | €427,002 | -€64,710 | -13.2% |
| Equity | 10/15 | €161,872 | €145,976 | -€15,895 | -9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,272 | €123,272 | -€20,000 | -14.0% |
| Distributable reserves | 133 | €143,272 | €123,272 | -€20,000 | -14.0% |
| Profit (loss) carried forward | 14 | €0 | €4,105 | +€4,105 | |
| Amounts payable | 17/49 | €329,840 | €281,025 | -€48,814 | -14.8% |
| Amounts payable after more than one year | 17 | €227,452 | €199,636 | -€27,815 | -12.2% |
| Financial debts | 170/4 | €227,452 | €199,636 | -€27,815 | -12.2% |
| Amounts payable within one year | 42/48 | €102,388 | €79,251 | -€23,137 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €27,305 | €27,815 | +€510 | +1.9% |
| Trade debts | 44 | €17,481 | €3,845 | -€13,636 | -78.0% |
| Suppliers | 440/4 | €17,481 | €3,845 | -€13,636 | -78.0% |
| Taxes, remuneration and social security | 45 | €25,702 | €19,102 | -€6,600 | -25.7% |
| Taxes | 450/3 | €25,702 | €19,102 | -€6,600 | -25.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,900 | €28,489 | -€3,411 | -10.7% |
| Accrued charges and deferred income | 492/3 | €0 | €2,138 | +€2,138 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,482 | €33,131 | +€8,650 | +35.3% |
| Other operating charges | 640/8 | €5,544 | €2,003 | -€3,541 | -63.9% |
| Gross operating margin | 9900 | €138,999 | €151,244 | +€12,245 | +8.8% |
| Operating profit (loss) | 9901 | €108,974 | €116,110 | +€7,136 | +6.5% |
| Financial income | 75/76B | €44 | €936 | +€892 | +2,004% |
| Recurring financial income | 75 | €44 | €936 | +€892 | +2,004% |
| Financial charges | 65/66B | €10,668 | €9,965 | -€703 | -6.6% |
| Recurring financial charges | 65 | €10,668 | €9,965 | -€703 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €98,350 | €107,081 | +€8,731 | +8.9% |
| Income taxes | 67/77 | €20,734 | €22,976 | +€2,243 | +10.8% |
| Profit (loss) for the period | 9904 | €77,617 | €84,105 | +€6,488 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,617 | €84,105 | +€6,488 | +8.4% |
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 19 October 2026 via checked.be.