BURO & MANAGEMENT SERVICES: 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 & MANAGEMENT SERVICES
Largest movements
- Tangible fixed assets -€5,842
down €5,842 (-5.9%), from €99,194 to €93,352
of which Land and buildings: -€5,507
- Receivables within one year +€3,072
up €3,072 (+18.0%), from €17,021 to €20,093
of which Other amounts receivable: +€2,236
- Reserves -€3,383
down €3,383 (-3.0%), from €112,306 to €108,923
- Other operating charges +€732
up €732 (+50.2%), from €1,458 to €2,190
- Gross operating margin +€211
up €211 (+5.9%), from €3,608 to €3,820
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 | €118,592 | €115,477 | -€3,116 | -2.6% |
| Fixed assets | 21/28 | €99,194 | €93,352 | -€5,842 | -5.9% |
| Tangible fixed assets | 22/27 | €99,194 | €93,352 | -€5,842 | -5.9% |
| Land and buildings | 22 | €96,159 | €90,652 | -€5,507 | -5.7% |
| Other tangible fixed assets | 26 | €3,035 | €2,700 | -€335 | -11.0% |
| Current assets | 29/58 | €19,399 | €22,125 | +€2,726 | +14.1% |
| Amounts receivable within one year | 40/41 | €17,021 | €20,093 | +€3,072 | +18.0% |
| Trade receivables | 40 | - | €836 | +€836 | |
| Other amounts receivable | 41 | €17,021 | €19,257 | +€2,236 | +13.1% |
| Cash at bank and in hand | 54/58 | €2,377 | €2,032 | -€346 | -14.5% |
| Total equity and liabilities | 10/49 | €118,592 | €115,477 | -€3,116 | -2.6% |
| Equity | 10/15 | €118,506 | €115,123 | -€3,383 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €112,306 | €108,923 | -€3,383 | -3.0% |
| Distributable reserves | 133 | €112,306 | €108,923 | -€3,383 | -3.0% |
| Amounts payable | 17/49 | €87 | €353 | +€267 | +307% |
| Amounts payable within one year | 42/48 | €87 | €353 | +€267 | +307% |
| Trade debts | 44 | €87 | €353 | +€267 | +307% |
| Suppliers | 440/4 | €87 | €353 | +€267 | +307% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,821 | €5,842 | +€22 | +0.4% |
| Other operating charges | 640/8 | €1,458 | €2,190 | +€732 | +50.2% |
| Gross operating margin | 9900 | €3,608 | €3,820 | +€211 | +5.9% |
| Operating profit (loss) | 9901 | -€3,670 | -€4,213 | -€542 | -14.8% |
| Financial income | 75/76B | €1,018 | €983 | -€35 | -3.4% |
| Recurring financial income | 75 | €1,018 | €983 | -€35 | -3.4% |
| Financial charges | 65/66B | €152 | €153 | +€2 | +1.0% |
| Recurring financial charges | 65 | €152 | €153 | +€2 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,804 | -€3,383 | -€579 | -20.6% |
| Profit (loss) for the period | 9904 | -€2,804 | -€3,383 | -€579 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,804 | -€3,383 | -€579 | -20.6% |
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 27 October 2026 via checked.be.