BURO SHOP: 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 SHOP
Largest movements
- Receivables within one year -€105,082
down €105,082 (-10.8%), from €972,294 to €867,212
of which Other amounts receivable: -€104,979
- Tangible fixed assets +€73,920
up €73,920 (+56.0%), from €132,006 to €205,926
of which Other tangible fixed assets: +€111,559
- Stocks and contracts -€53,206
down €53,206 (-16.0%), from €332,033 to €278,827
- Cash +€21,720
up €21,720 (+29.0%), from €74,843 to €96,563
mainly Net result for the year (+€338,453) and Other debts (+€200,000)
- Reserves -€265,000
down €265,000 (-31.6%), from €839,732 to €574,732
- Other debts +€200,000
up €200,000, from €0 to €200,000
- Trade debts +€161,888
up €161,888 (+69.8%), from €232,041 to €393,930
- Debts after one year -€93,231
down €93,231 (-33.8%), from €276,159 to €182,928
- Short-term financial debts -€25,344
down €25,344 (-100%), from €25,344 to €0
- Gross operating margin -€97,844
down €97,844 (-11.7%), from €837,848 to €740,004
- Taxes -€24,723
down €24,723 (-17.7%), from €139,539 to €114,816
- Staff costs +€10,737
up €10,737 (+4.3%), from €251,863 to €262,601
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 | €1,591,487 | €1,540,238 | -€51,249 | -3.2% |
| Fixed assets | 21/28 | €184,525 | €259,926 | +€75,401 | +40.9% |
| Intangible fixed assets | 21 | €549 | €0 | -€549 | -100% |
| Tangible fixed assets | 22/27 | €132,006 | €205,926 | +€73,920 | +56.0% |
| Plant, machinery and equipment | 23 | €3,591 | €3,385 | -€206 | -5.7% |
| Furniture and vehicles | 24 | €128,415 | €90,982 | -€37,434 | -29.2% |
| Other tangible fixed assets | 26 | - | €111,559 | +€111,559 | |
| Financial fixed assets | 28 | €51,970 | €54,000 | +€2,030 | +3.9% |
| Current assets | 29/58 | €1,406,962 | €1,280,311 | -€126,650 | -9.0% |
| Stocks and contracts in progress | 3 | €332,033 | €278,827 | -€53,206 | -16.0% |
| Stocks | 30/36 | €332,033 | €278,827 | -€53,206 | -16.0% |
| Amounts receivable within one year | 40/41 | €972,294 | €867,212 | -€105,082 | -10.8% |
| Trade receivables | 40 | €412,187 | €412,084 | -€103 | 0.0% |
| Other amounts receivable | 41 | €560,107 | €455,128 | -€104,979 | -18.7% |
| Cash at bank and in hand | 54/58 | €74,843 | €96,563 | +€21,720 | +29.0% |
| Deferred charges and accrued income | 490/1 | €27,792 | €37,710 | +€9,918 | +35.7% |
| Total equity and liabilities | 10/49 | €1,591,487 | €1,540,238 | -€51,249 | -3.2% |
| Equity | 10/15 | €858,622 | €597,076 | -€261,547 | -30.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €839,732 | €574,732 | -€265,000 | -31.6% |
| Distributable reserves | 133 | €839,732 | €574,732 | -€265,000 | -31.6% |
| Profit (loss) carried forward | 14 | €290 | €3,744 | +€3,453 | +1,189% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €732,865 | €943,162 | +€210,297 | +28.7% |
| Amounts payable after more than one year | 17 | €276,159 | €182,928 | -€93,231 | -33.8% |
| Financial debts | 170/4 | €276,159 | €182,928 | -€93,231 | -33.8% |
| Amounts payable within one year | 42/48 | €417,726 | €741,312 | +€323,586 | +77.5% |
| Current portion of amounts payable after more than one year | 42 | €91,710 | €93,231 | +€1,522 | +1.7% |
| Financial debts | 43 | €25,344 | €0 | -€25,344 | -100% |
| Credit institutions | 430/8 | €25,344 | €0 | -€25,344 | -100% |
| Trade debts | 44 | €232,041 | €393,930 | +€161,888 | +69.8% |
| Suppliers | 440/4 | €232,041 | €393,930 | +€161,888 | +69.8% |
| Advances received on contracts in progress | 46 | €7,896 | €0 | -€7,896 | -100% |
| Taxes, remuneration and social security | 45 | €60,735 | €54,151 | -€6,584 | -10.8% |
| Taxes | 450/3 | €37,067 | €28,265 | -€8,802 | -23.7% |
| Remuneration and social security | 454/9 | €23,668 | €25,886 | +€2,218 | +9.4% |
| Other amounts payable | 47/48 | €0 | €200,000 | +€200,000 | |
| Accrued charges and deferred income | 492/3 | €38,980 | €18,922 | -€20,058 | -51.5% |
| Remuneration, social security and pensions | 62 | €251,863 | €262,601 | +€10,737 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,325 | €43,888 | -€438 | -1.0% |
| Other operating charges | 640/8 | €2,322 | €1,827 | -€496 | -21.3% |
| Gross operating margin | 9900 | €837,848 | €740,004 | -€97,844 | -11.7% |
| Operating profit (loss) | 9901 | €539,337 | €431,689 | -€107,648 | -20.0% |
| Financial income | 75/76B | €19,998 | €28,368 | +€8,370 | +41.9% |
| Recurring financial income | 75 | €19,998 | €28,368 | +€8,370 | +41.9% |
| Financial charges | 65/66B | €10,065 | €6,788 | -€3,277 | -32.6% |
| Recurring financial charges | 65 | €10,065 | €6,788 | -€3,277 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €549,270 | €453,269 | -€96,001 | -17.5% |
| Income taxes | 67/77 | €139,539 | €114,816 | -€24,723 | -17.7% |
| Profit (loss) for the period | 9904 | €409,731 | €338,453 | -€71,277 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €409,731 | €338,453 | -€71,277 | -17.4% |
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.