Buro25: 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.
Buro25
Largest movements
- Cash +€52,410
up €52,410 (+95.6%), from €54,851 to €107,261
mainly Other debts (+€168,162) and Net result for the year (+€40,410)
- Current investments -€20,000
down €20,000 (-28.6%), from €70,000 to €50,000
- Tangible fixed assets -€11,164
down €11,164 (-32.8%), from €33,996 to €22,832
- Receivables after one year -€7,463
down €7,463 (-7.9%), from €95,022 to €87,559
- Receivables within one year -€5,557
down €5,557 (-11.2%), from €49,640 to €44,083
of which Trade receivables: -€6,785
- Other debts +€168,162
up €168,162 (+3,935%), from €4,273 to €172,435
- Reserves -€132,025
down €132,025 (-51.3%), from €257,124 to €125,099
- Tax, wage and social debts -€17,031
down €17,031 (-85.8%), from €19,852 to €2,822
of which Taxes: -€12,658
- Debts after one year -€10,115
down €10,115 (-74.9%), from €13,509 to €3,394
- Gross operating margin -€5,540
down €5,540 (-7.8%), from €71,205 to €65,665
- Taxes -€1,168
down €1,168 (-6.4%), from €18,202 to €17,034
- Depreciation -€960
down €960 (-7.9%), from €12,124 to €11,164
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 | €306,062 | €315,668 | +€9,606 | +3.1% |
| Fixed assets | 21/28 | €33,996 | €22,832 | -€11,164 | -32.8% |
| Tangible fixed assets | 22/27 | €33,996 | €22,832 | -€11,164 | -32.8% |
| Furniture and vehicles | 24 | €33,996 | €22,832 | -€11,164 | -32.8% |
| Current assets | 29/58 | €272,066 | €292,836 | +€20,770 | +7.6% |
| Amounts receivable after more than one year | 29 | €95,022 | €87,559 | -€7,463 | -7.9% |
| Other amounts receivable | 291 | €95,022 | €87,559 | -€7,463 | -7.9% |
| Amounts receivable within one year | 40/41 | €49,640 | €44,083 | -€5,557 | -11.2% |
| Trade receivables | 40 | €42,175 | €35,389 | -€6,785 | -16.1% |
| Other amounts receivable | 41 | €7,466 | €8,694 | +€1,228 | +16.4% |
| Current investments | 50/53 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Cash at bank and in hand | 54/58 | €54,851 | €107,261 | +€52,410 | +95.6% |
| Deferred charges and accrued income | 490/1 | €2,553 | €3,933 | +€1,380 | +54.1% |
| Total equity and liabilities | 10/49 | €306,062 | €315,668 | +€9,606 | +3.1% |
| Equity | 10/15 | €258,124 | €126,099 | -€132,025 | -51.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €257,124 | €125,099 | -€132,025 | -51.3% |
| Distributable reserves | 133 | €257,124 | €125,099 | -€132,025 | -51.3% |
| Amounts payable | 17/49 | €47,938 | €189,569 | +€141,631 | +295% |
| Amounts payable after more than one year | 17 | €13,509 | €3,394 | -€10,115 | -74.9% |
| Financial debts | 170/4 | €13,509 | €3,394 | -€10,115 | -74.9% |
| Amounts payable within one year | 42/48 | €34,429 | €186,175 | +€151,746 | +441% |
| Financial debts | 43 | €10,016 | €10,115 | +€99 | +1.0% |
| Credit institutions | 430/8 | €10,016 | €10,115 | +€99 | +1.0% |
| Trade debts | 44 | €288 | €804 | +€516 | +179% |
| Suppliers | 440/4 | €288 | €804 | +€516 | +179% |
| Taxes, remuneration and social security | 45 | €19,852 | €2,822 | -€17,031 | -85.8% |
| Taxes | 450/3 | €15,479 | €2,822 | -€12,658 | -81.8% |
| Remuneration and social security | 454/9 | €4,373 | - | -€4,373 | |
| Other amounts payable | 47/48 | €4,273 | €172,435 | +€168,162 | +3,935% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,124 | €11,164 | -€960 | -7.9% |
| Other operating charges | 640/8 | €568 | €571 | +€3 | +0.6% |
| Gross operating margin | 9900 | €71,205 | €65,665 | -€5,540 | -7.8% |
| Operating profit (loss) | 9901 | €58,513 | €53,930 | -€4,583 | -7.8% |
| Financial income | 75/76B | €3,732 | €3,913 | +€182 | +4.9% |
| Recurring financial income | 75 | €3,732 | €3,913 | +€182 | +4.9% |
| Financial charges | 65/66B | €532 | €400 | -€132 | -24.8% |
| Recurring financial charges | 65 | €532 | €400 | -€132 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €61,713 | €57,443 | -€4,270 | -6.9% |
| Income taxes | 67/77 | €18,202 | €17,034 | -€1,168 | -6.4% |
| Profit (loss) for the period | 9904 | €43,511 | €40,410 | -€3,102 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,511 | €40,410 | -€3,102 | -7.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.