BURO BRUTO: 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 BRUTO
Largest movements
- Cash +€56,651
up €56,651 (+264%), from €21,449 to €78,099
mainly Net result for the year (+€79,325) and Other debts (+€78,190)
- Receivables within one year +€10,145
up €10,145 (+6.2%), from €164,273 to €174,418
of which Trade receivables: +€10,891
- Tangible fixed assets -€7,765
down €7,765 (-50.3%), from €15,427 to €7,662
of which Plant, machinery and equipment: -€4,272
- Deferred charges and accrued income +€5,958
up €5,958 (+147%), from €4,045 to €10,003
- Other debts +€78,190
up €78,190 (+7,819%), from €1,000 to €79,190
- Tax, wage and social debts +€42,512
up €42,512 (+170%), from €24,958 to €67,470
of which Remuneration and social security: +€31,911
- Trade debts -€41,815
down €41,815 (-32.4%), from €128,961 to €87,146
- Current portion of long-term debt -€7,508
down €7,508 (-53.7%), from €13,974 to €6,466
- Debts after one year -€6,466
down €6,466 (-44.1%), from €14,662 to €8,196
- Gross operating margin +€274,108
up €274,108 (+479%), from €57,245 to €331,353
- Staff costs +€187,011
up €187,011 (+350%), from €53,460 to €240,471
- Depreciation +€5,345
up €5,345 (+221%), from €2,420 to €7,765
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,194 | €270,182 | +€64,988 | +31.7% |
| Fixed assets | 21/28 | €15,427 | €7,662 | -€7,765 | -50.3% |
| Tangible fixed assets | 22/27 | €15,427 | €7,662 | -€7,765 | -50.3% |
| Plant, machinery and equipment | 23 | €7,013 | €2,741 | -€4,272 | -60.9% |
| Furniture and vehicles | 24 | €6,609 | €3,263 | -€3,346 | -50.6% |
| Other tangible fixed assets | 26 | €1,806 | €1,658 | -€147 | -8.2% |
| Current assets | 29/58 | €189,767 | €262,520 | +€72,753 | +38.3% |
| Amounts receivable within one year | 40/41 | €164,273 | €174,418 | +€10,145 | +6.2% |
| Trade receivables | 40 | €163,345 | €174,236 | +€10,891 | +6.7% |
| Other amounts receivable | 41 | €928 | €181 | -€747 | -80.5% |
| Cash at bank and in hand | 54/58 | €21,449 | €78,099 | +€56,651 | +264% |
| Deferred charges and accrued income | 490/1 | €4,045 | €10,003 | +€5,958 | +147% |
| Total equity and liabilities | 10/49 | €205,194 | €270,182 | +€64,988 | +31.7% |
| Equity | 10/15 | €21,639 | €21,714 | +€75 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39 | €114 | +€75 | +196% |
| Amounts payable | 17/49 | €183,555 | €248,468 | +€64,913 | +35.4% |
| Amounts payable after more than one year | 17 | €14,662 | €8,196 | -€6,466 | -44.1% |
| Financial debts | 170/4 | €14,662 | €8,196 | -€6,466 | -44.1% |
| Amounts payable within one year | 42/48 | €168,893 | €240,272 | +€71,379 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | €13,974 | €6,466 | -€7,508 | -53.7% |
| Trade debts | 44 | €128,961 | €87,146 | -€41,815 | -32.4% |
| Suppliers | 440/4 | €128,961 | €87,146 | -€41,815 | -32.4% |
| Taxes, remuneration and social security | 45 | €24,958 | €67,470 | +€42,512 | +170% |
| Taxes | 450/3 | €9,065 | €19,665 | +€10,601 | +117% |
| Remuneration and social security | 454/9 | €15,893 | €47,804 | +€31,911 | +201% |
| Other amounts payable | 47/48 | €1,000 | €79,190 | +€78,190 | +7,819% |
| Remuneration, social security and pensions | 62 | €53,460 | €240,471 | +€187,011 | +350% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,420 | €7,765 | +€5,345 | +221% |
| Other operating charges | 640/8 | €1,081 | €708 | -€373 | -34.5% |
| Gross operating margin | 9900 | €57,245 | €331,353 | +€274,108 | +479% |
| Operating profit (loss) | 9901 | €284 | €82,409 | +€82,126 | +28,940% |
| Financial income | 75/76B | €1,962 | €1,535 | -€427 | -21.8% |
| Recurring financial income | 75 | €1,962 | €1,535 | -€427 | -21.8% |
| Financial charges | 65/66B | €851 | €2,366 | +€1,515 | +178% |
| Recurring financial charges | 65 | €851 | €2,366 | +€1,515 | +178% |
| Profit (loss) for the period before taxes | 9903 | €1,395 | €81,578 | +€80,183 | +5,749% |
| Income taxes | 67/77 | €511 | €2,253 | +€1,742 | +341% |
| Profit (loss) for the period | 9904 | €883 | €79,325 | +€78,442 | +8,879% |
| Profit (loss) for the period to be appropriated | 9905 | €883 | €79,325 | +€78,442 | +8,879% |
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 15 October 2026 via checked.be.