Buro Bourgeois: 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 Bourgeois
Largest movements
- Cash -€61,504
down €61,504 (-51.0%), from €120,541 to €59,036
mainly Contributions, distributions and other (-€114,267) and Receivables within one year (-€11,291)
- Receivables within one year +€11,291
up €11,291 (+68.6%), from €16,465 to €27,756
of which Trade receivables: +€13,573
- Reserves -€68,667
no longer reported in 2025 (was €68,667)
- Tax, wage and social debts +€17,680
up €17,680 (+226%), from €7,832 to €25,511
- Trade debts -€2,233
down €2,233 (-97.9%), from €2,282 to €49
- Gross operating margin +€8,086
up €8,086 (+10.0%), from €80,891 to €88,977
- Taxes +€5,031
up €5,031 (+43.6%), from €11,531 to €16,562
- Other operating charges +€2,005
up €2,005 (+9.8%), from €20,384 to €22,389
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 | €187,799 | €136,253 | -€51,546 | -27.4% |
| Fixed assets | 21/28 | €50,611 | €49,278 | -€1,334 | -2.6% |
| Tangible fixed assets | 22/27 | €10,602 | €9,269 | -€1,334 | -12.6% |
| Plant, machinery and equipment | 23 | €203 | €2,492 | +€2,289 | +1,129% |
| Furniture and vehicles | 24 | €10,127 | €6,777 | -€3,350 | -33.1% |
| Other tangible fixed assets | 26 | €273 | - | -€273 | |
| Financial fixed assets | 28 | €40,009 | €40,009 | = | 0.0% |
| Current assets | 29/58 | €137,188 | €86,975 | -€50,213 | -36.6% |
| Amounts receivable within one year | 40/41 | €16,465 | €27,756 | +€11,291 | +68.6% |
| Trade receivables | 40 | €13,746 | €27,319 | +€13,573 | +98.7% |
| Other amounts receivable | 41 | €2,719 | €438 | -€2,282 | -83.9% |
| Cash at bank and in hand | 54/58 | €120,541 | €59,036 | -€61,504 | -51.0% |
| Deferred charges and accrued income | 490/1 | €182 | €182 | = | 0.0% |
| Total equity and liabilities | 10/49 | €187,799 | €136,253 | -€51,546 | -27.4% |
| Equity | 10/15 | €71,667 | €3,000 | -€68,667 | -95.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €68,667 | - | -€68,667 | |
| Distributable reserves | 133 | €68,667 | - | -€68,667 | |
| Amounts payable | 17/49 | €116,132 | €133,253 | +€17,121 | +14.7% |
| Amounts payable within one year | 42/48 | €116,132 | €133,253 | +€17,121 | +14.7% |
| Trade debts | 44 | €2,282 | €49 | -€2,233 | -97.9% |
| Suppliers | 440/4 | €2,282 | €49 | -€2,233 | -97.9% |
| Taxes, remuneration and social security | 45 | €7,832 | €25,511 | +€17,680 | +226% |
| Taxes | 450/3 | €7,832 | €25,511 | +€17,680 | +226% |
| Other amounts payable | 47/48 | €106,018 | €107,693 | +€1,674 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,862 | €4,091 | -€771 | -15.9% |
| Other operating charges | 640/8 | €20,384 | €22,389 | +€2,005 | +9.8% |
| Gross operating margin | 9900 | €80,891 | €88,977 | +€8,086 | +10.0% |
| Operating profit (loss) | 9901 | €55,645 | €62,497 | +€6,852 | +12.3% |
| Financial income | 75/76B | €163 | - | -€163 | |
| Recurring financial income | 75 | €163 | - | -€163 | |
| Financial charges | 65/66B | €439 | €335 | -€104 | -23.7% |
| Recurring financial charges | 65 | €439 | €335 | -€104 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €55,369 | €62,162 | +€6,793 | +12.3% |
| Income taxes | 67/77 | €11,531 | €16,562 | +€5,031 | +43.6% |
| Profit (loss) for the period | 9904 | €43,838 | €45,600 | +€1,762 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,838 | €45,600 | +€1,762 | +4.0% |
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 17 October 2026 via checked.be.