BURO BROUILLARD: 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 BROUILLARD
Largest movements
- Tangible fixed assets +€76,097
up €76,097 (+425%), from €17,919 to €94,015
of which Land and buildings: +€69,243
- Receivables within one year +€34,367
up €34,367 (+803%), from €4,282 to €38,649
of which Other amounts receivable: +€31,978
- Cash +€20,312
up €20,312 (+41.2%), from €49,299 to €69,611
mainly Debts after one year (+€85,809) and Net result for the year (+€18,655)
- Deferred charges and accrued income -€2,298
down €2,298 (-54.2%), from €4,243 to €1,945
- Debts after one year +€85,809
new in 2025: €85,809
- Reserves +€18,655
up €18,655 (+116%), from €16,050 to €34,705
- Tax, wage and social debts +€12,646
up €12,646 (+89.7%), from €14,104 to €26,750
of which Taxes: +€14,846
- Current portion of long-term debt +€8,620
new in 2025: €8,620
- Trade debts +€2,580
up €2,580 (+57.1%), from €4,522 to €7,102
- Gross operating margin +€17,283
up €17,283 (+75.7%), from €22,846 to €40,129
- Taxes +€4,444
up €4,444 (+292%), from €1,524 to €5,967
- Depreciation -€3,129
down €3,129 (-20.5%), from €15,251 to €12,122
- Financial charges +€1,104
up €1,104 (+81.5%), from €1,354 to €2,458
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 | €75,742 | €204,220 | +€128,477 | +170% |
| Fixed assets | 21/28 | €17,919 | €94,015 | +€76,097 | +425% |
| Tangible fixed assets | 22/27 | €17,919 | €94,015 | +€76,097 | +425% |
| Land and buildings | 22 | - | €69,243 | +€69,243 | |
| Plant, machinery and equipment | 23 | €3,718 | €18,215 | +€14,497 | +390% |
| Furniture and vehicles | 24 | €14,201 | €6,558 | -€7,643 | -53.8% |
| Current assets | 29/58 | €57,824 | €110,204 | +€52,381 | +90.6% |
| Amounts receivable within one year | 40/41 | €4,282 | €38,649 | +€34,367 | +803% |
| Trade receivables | 40 | €4,282 | €6,671 | +€2,389 | +55.8% |
| Other amounts receivable | 41 | - | €31,978 | +€31,978 | |
| Cash at bank and in hand | 54/58 | €49,299 | €69,611 | +€20,312 | +41.2% |
| Deferred charges and accrued income | 490/1 | €4,243 | €1,945 | -€2,298 | -54.2% |
| Total equity and liabilities | 10/49 | €75,742 | €204,220 | +€128,477 | +170% |
| Equity | 10/15 | €19,050 | €37,705 | +€18,655 | +97.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,050 | €34,705 | +€18,655 | +116% |
| Distributable reserves | 133 | €16,050 | €34,705 | +€18,655 | +116% |
| Amounts payable | 17/49 | €56,692 | €166,515 | +€109,823 | +194% |
| Amounts payable after more than one year | 17 | - | €85,809 | +€85,809 | |
| Financial debts | 170/4 | - | €85,809 | +€85,809 | |
| Amounts payable within one year | 42/48 | €56,692 | €80,706 | +€24,014 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,620 | +€8,620 | |
| Trade debts | 44 | €4,522 | €7,102 | +€2,580 | +57.1% |
| Suppliers | 440/4 | €4,522 | €7,102 | +€2,580 | +57.1% |
| Taxes, remuneration and social security | 45 | €14,104 | €26,750 | +€12,646 | +89.7% |
| Taxes | 450/3 | €11,904 | €26,750 | +€14,846 | +125% |
| Remuneration and social security | 454/9 | €2,200 | €0 | -€2,200 | -100% |
| Other amounts payable | 47/48 | €38,066 | €38,233 | +€167 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,251 | €12,122 | -€3,129 | -20.5% |
| Other operating charges | 640/8 | €1,082 | €928 | -€154 | -14.2% |
| Gross operating margin | 9900 | €22,846 | €40,129 | +€17,283 | +75.7% |
| Operating profit (loss) | 9901 | €6,513 | €27,079 | +€20,566 | +316% |
| Financial income | 75/76B | €5 | €1 | -€3 | -75.1% |
| Recurring financial income | 75 | €5 | €1 | -€3 | -75.1% |
| Financial charges | 65/66B | €1,354 | €2,458 | +€1,104 | +81.5% |
| Recurring financial charges | 65 | €1,354 | €2,458 | +€1,104 | +81.5% |
| Profit (loss) for the period before taxes | 9903 | €5,163 | €24,622 | +€19,459 | +377% |
| Income taxes | 67/77 | €1,524 | €5,967 | +€4,444 | +292% |
| Profit (loss) for the period | 9904 | €3,639 | €18,655 | +€15,015 | +413% |
| Profit (loss) for the period to be appropriated | 9905 | €3,639 | €18,655 | +€15,015 | +413% |
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 26 October 2026 via checked.be.