Buro Brarno: 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 Brarno
Largest movements
- Cash +€17,375
up €17,375 (+61.3%), from €28,359 to €45,734
mainly Net result for the year (+€13,522) and Tax, wage and social debts (+€6,508)
- Receivables within one year +€6,118
up €6,118 (+23.4%), from €26,133 to €32,251
of which Trade receivables: +€9,859
- Deferred charges and accrued income -€2,475
down €2,475 (-56.5%), from €4,379 to €1,905
- Profit (loss) carried forward +€11,817
up €11,817, from -€11,817 to €0
- Tax, wage and social debts +€6,508
up €6,508 (+46.3%), from €14,040 to €20,548
- Other debts +€1,806
up €1,806 (+10.0%), from €18,113 to €19,918
- Reserves +€1,705
up €1,705 (+4.2%), from €40,545 to €42,250
- Gross operating margin +€35,343
up €35,343 (+2,059%), from €1,716 to €37,060
- Taxes +€13,847
up €13,847 (+4,923%), from €281 to €14,129
- Depreciation -€2,327
down €2,327 (-28.0%), from €8,314 to €5,987
- Financial charges -€1,325
down €1,325 (-31.6%), from €4,187 to €2,863
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 | €71,759 | €93,522 | +€21,763 | +30.3% |
| Fixed assets | 21/28 | €12,888 | €13,632 | +€744 | +5.8% |
| Tangible fixed assets | 22/27 | €12,888 | €13,632 | +€744 | +5.8% |
| Plant, machinery and equipment | 23 | €2,493 | €521 | -€1,972 | -79.1% |
| Furniture and vehicles | 24 | €5,779 | €7,624 | +€1,845 | +31.9% |
| Other tangible fixed assets | 26 | €4,616 | €5,487 | +€871 | +18.9% |
| Current assets | 29/58 | €58,871 | €79,890 | +€21,019 | +35.7% |
| Amounts receivable within one year | 40/41 | €26,133 | €32,251 | +€6,118 | +23.4% |
| Trade receivables | 40 | €22,361 | €32,219 | +€9,859 | +44.1% |
| Other amounts receivable | 41 | €3,772 | €32 | -€3,741 | -99.2% |
| Cash at bank and in hand | 54/58 | €28,359 | €45,734 | +€17,375 | +61.3% |
| Deferred charges and accrued income | 490/1 | €4,379 | €1,905 | -€2,475 | -56.5% |
| Total equity and liabilities | 10/49 | €71,759 | €93,522 | +€21,763 | +30.3% |
| Equity | 10/15 | €34,928 | €48,450 | +€13,522 | +38.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,545 | €42,250 | +€1,705 | +4.2% |
| Distributable reserves | 133 | €40,545 | €42,250 | +€1,705 | +4.2% |
| Profit (loss) carried forward | 14 | -€11,817 | €0 | +€11,817 | |
| Amounts payable | 17/49 | €36,831 | €45,072 | +€8,241 | +22.4% |
| Amounts payable within one year | 42/48 | €35,456 | €44,366 | +€8,911 | +25.1% |
| Trade debts | 44 | €3,303 | €3,900 | +€597 | +18.1% |
| Suppliers | 440/4 | €3,303 | €3,900 | +€597 | +18.1% |
| Taxes, remuneration and social security | 45 | €14,040 | €20,548 | +€6,508 | +46.3% |
| Taxes | 450/3 | €14,040 | €20,548 | +€6,508 | +46.3% |
| Other amounts payable | 47/48 | €18,113 | €19,918 | +€1,806 | +10.0% |
| Accrued charges and deferred income | 492/3 | €1,375 | €705 | -€670 | -48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,314 | €5,987 | -€2,327 | -28.0% |
| Other operating charges | 640/8 | €750 | €794 | +€44 | +5.9% |
| Gross operating margin | 9900 | €1,716 | €37,060 | +€35,343 | +2,059% |
| Operating profit (loss) | 9901 | -€7,348 | €30,279 | +€37,626 | |
| Financial income | 75/76B | €0 | €235 | +€235 | |
| Recurring financial income | 75 | €0 | €235 | +€235 | |
| Financial charges | 65/66B | €4,187 | €2,863 | -€1,325 | -31.6% |
| Recurring financial charges | 65 | €4,187 | €2,863 | -€1,325 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,535 | €27,651 | +€39,186 | |
| Income taxes | 67/77 | €281 | €14,129 | +€13,847 | +4,923% |
| Profit (loss) for the period | 9904 | -€11,817 | €13,522 | +€25,339 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,817 | €13,522 | +€25,339 |
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 29 October 2026 via checked.be.