BURO DYNAMO: what changed
Two fiscal 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 DYNAMO
Largest movements
- Cash -€34,496
down €34,496 (-80.7%), from €42,738 to €8,243
mainly Receivables within one year (-€17,892) and Tax, wage and social debts (-€16,174)
- Receivables within one year +€17,892
up €17,892 (+21.4%), from €83,730 to €101,621
- Tangible fixed assets -€2,900
down €2,900 (-41.0%), from €7,070 to €4,171
of which Furniture and vehicles: -€2,671
- Deferred charges and accrued income -€1,749
down €1,749 (-50.9%), from €3,439 to €1,689
- Tax, wage and social debts -€16,174
down €16,174 (-75.9%), from €21,305 to €5,131
- Trade debts -€3,938
down €3,938 (-21.5%), from €18,287 to €14,348
- Other debts -€1,803
down €1,803 (-4.0%), from €45,320 to €43,517
- Gross operating margin -€8,960
down €8,960 (-49.5%), from €18,104 to €9,144
- Taxes -€2,377
down €2,377 (-76.4%), from €3,110 to €733
- Depreciation +€1,481
up €1,481 (+104.4%), from €1,418 to €2,900
- Financial charges -€755
down €755 (-22.1%), from €3,424 to €2,669
- Other operating charges -€375
down €375 (-21.7%), from €1,728 to €1,353
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.
Cash bridge derived
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 | €141,152 | €119,899 | -€21,253 | -15.1% |
| Fixed assets | 21/28 | €9,370 | €6,471 | -€2,900 | -30.9% |
| Tangible fixed assets | 22/27 | €7,070 | €4,171 | -€2,900 | -41.0% |
| Plant, machinery and equipment | 23 | €248 | €19 | -€229 | -92.3% |
| Furniture and vehicles | 24 | €6,822 | €4,152 | -€2,671 | -39.1% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €131,782 | €113,428 | -€18,354 | -13.9% |
| Stocks and contracts in progress | 3 | €1,875 | €1,875 | = | 0.0% |
| Stocks | 30/36 | €1,875 | €1,875 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €83,730 | €101,621 | +€17,892 | +21.4% |
| Trade receivables | 40 | €83,730 | €101,621 | +€17,892 | +21.4% |
| Cash at bank and in hand | 54/58 | €42,738 | €8,243 | -€34,496 | -80.7% |
| Deferred charges and accrued income | 490/1 | €3,439 | €1,689 | -€1,749 | -50.9% |
| Total equity and liabilities | 10/49 | €141,152 | €119,899 | -€21,253 | -15.1% |
| Equity | 10/15 | €56,241 | €56,902 | +€661 | +1.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €54,241 | €54,902 | +€661 | +1.2% |
| Distributable reserves | 133 | €54,241 | €54,902 | +€661 | +1.2% |
| Amounts payable | 17/49 | €84,911 | €62,996 | -€21,915 | -25.8% |
| Amounts payable within one year | 42/48 | €84,911 | €62,996 | -€21,915 | -25.8% |
| Trade debts | 44 | €18,287 | €14,348 | -€3,938 | -21.5% |
| Suppliers | 440/4 | €18,287 | €14,348 | -€3,938 | -21.5% |
| Taxes, remuneration and social security | 45 | €21,305 | €5,131 | -€16,174 | -75.9% |
| Taxes | 450/3 | €21,305 | €5,131 | -€16,174 | -75.9% |
| Other amounts payable | 47/48 | €45,320 | €43,517 | -€1,803 | -4.0% |
| Remuneration, social security and pensions | 62 | €888 | €828 | -€60 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,418 | €2,900 | +€1,481 | +104.4% |
| Other operating charges | 640/8 | €1,728 | €1,353 | -€375 | -21.7% |
| Gross operating margin | 9900 | €18,104 | €9,144 | -€8,960 | -49.5% |
| Operating profit (loss) | 9901 | €14,069 | €4,063 | -€10,007 | -71.1% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €3,424 | €2,669 | -€755 | -22.1% |
| Recurring financial charges | 65 | €3,424 | €2,669 | -€755 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €10,656 | €1,394 | -€9,261 | -86.9% |
| Income taxes | 67/77 | €3,110 | €733 | -€2,377 | -76.4% |
| Profit (loss) for the period | 9904 | €7,546 | €661 | -€6,884 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,546 | €661 | -€6,884 | -91.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.