Buro Kiss: 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 Kiss
Largest movements
- Receivables within one year -€3,877
down €3,877 (-24.4%), from €15,889 to €12,012
- Intangible fixed assets -€2,553
no longer reported in 2025 (was €2,553)
- Deferred charges and accrued income +€1,993
new in 2025: €1,993
- Tangible fixed assets +€519
up €519 (+16.1%), from €3,220 to €3,739
of which Furniture and vehicles: +€1,086
- Cash +€257
up €257 (+6.7%), from €3,814 to €4,071
mainly Receivables within one year (+€3,877) and Accrued charges and deferred income (+€3,600)
- Profit (loss) carried forward -€4,895
down €4,895 (-20.1%), from -€24,368 to -€29,263
- Trade debts -€4,504
down €4,504 (-19.8%), from €22,728 to €18,224
- Accrued charges and deferred income +€3,600
up €3,600 (+66.7%), from €5,400 to €9,000
- Other debts +€1,950
up €1,950 (+98.7%), from €1,977 to €3,927
- Gross operating margin +€19,181
up €19,181 (+96.0%), from -€19,971 to -€790
- Depreciation -€949
down €949 (-22.6%), from €4,196 to €3,246
- Other operating charges -€339
down €339 (-32.5%), from €1,043 to €705
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 | €25,475 | €21,815 | -€3,660 | -14.4% |
| Fixed assets | 21/28 | €5,772 | €3,739 | -€2,034 | -35.2% |
| Intangible fixed assets | 21 | €2,553 | - | -€2,553 | |
| Tangible fixed assets | 22/27 | €3,220 | €3,739 | +€519 | +16.1% |
| Plant, machinery and equipment | 23 | €214 | - | -€214 | |
| Furniture and vehicles | 24 | - | €1,086 | +€1,086 | |
| Other tangible fixed assets | 26 | €3,006 | €2,653 | -€353 | -11.7% |
| Current assets | 29/58 | €19,703 | €18,076 | -€1,627 | -8.3% |
| Amounts receivable within one year | 40/41 | €15,889 | €12,012 | -€3,877 | -24.4% |
| Trade receivables | 40 | €15,889 | €12,012 | -€3,877 | -24.4% |
| Cash at bank and in hand | 54/58 | €3,814 | €4,071 | +€257 | +6.7% |
| Deferred charges and accrued income | 490/1 | - | €1,993 | +€1,993 | |
| Total equity and liabilities | 10/49 | €25,475 | €21,815 | -€3,660 | -14.4% |
| Equity | 10/15 | -€8,868 | -€13,763 | -€4,895 | -55.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,500 | €13,500 | = | 0.0% |
| Distributable reserves | 133 | €13,500 | €13,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,368 | -€29,263 | -€4,895 | -20.1% |
| Amounts payable | 17/49 | €34,343 | €35,578 | +€1,235 | +3.6% |
| Amounts payable within one year | 42/48 | €28,943 | €26,578 | -€2,365 | -8.2% |
| Trade debts | 44 | €22,728 | €18,224 | -€4,504 | -19.8% |
| Suppliers | 440/4 | €22,728 | €18,224 | -€4,504 | -19.8% |
| Taxes, remuneration and social security | 45 | €4,238 | €4,427 | +€188 | +4.4% |
| Taxes | 450/3 | €4,238 | €4,427 | +€188 | +4.4% |
| Other amounts payable | 47/48 | €1,977 | €3,927 | +€1,950 | +98.7% |
| Accrued charges and deferred income | 492/3 | €5,400 | €9,000 | +€3,600 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,196 | €3,246 | -€949 | -22.6% |
| Other operating charges | 640/8 | €1,043 | €705 | -€339 | -32.5% |
| Gross operating margin | 9900 | -€19,971 | -€790 | +€19,181 | +96.0% |
| Operating profit (loss) | 9901 | -€25,210 | -€4,741 | +€20,469 | +81.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €186 | €154 | -€32 | -17.4% |
| Recurring financial charges | 65 | €186 | €154 | -€32 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,396 | -€4,895 | +€20,501 | +80.7% |
| Profit (loss) for the period | 9904 | -€25,396 | -€4,895 | +€20,501 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,396 | -€4,895 | +€20,501 | +80.7% |
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 1 November 2026 via checked.be.