Buro3: 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.
Buro3
Largest movements
- Cash +€6,463
up €6,463 (+41.1%), from €15,741 to €22,204
mainly Net result for the year (+€4,879) and Receivables within one year (+€1,186)
- Receivables within one year -€1,186
down €1,186 (-5.8%), from €20,440 to €19,254
of which Other amounts receivable: -€981
- Reserves +€4,879
up €4,879 (+19.2%), from €25,376 to €30,255
- Gross operating margin +€8,365
up €8,365 (+1120.3%), from €747 to €9,112
- Other operating charges +€2,658
up €2,658 (+358.4%), from €742 to €3,400
- Taxes +€488
new in 2025: €488
- Depreciation -€107
down €107 (-29.0%), from €370 to €263
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 | €36,474 | €41,488 | +€5,014 | +13.7% |
| Fixed assets | 21/28 | €263 | €0 | -€263 | -100.0% |
| Tangible fixed assets | 22/27 | €263 | €0 | -€263 | -100.0% |
| Plant, machinery and equipment | 23 | €263 | €0 | -€263 | -100.0% |
| Current assets | 29/58 | €36,211 | €41,488 | +€5,277 | +14.6% |
| Amounts receivable within one year | 40/41 | €20,440 | €19,254 | -€1,186 | -5.8% |
| Trade receivables | 40 | €16,962 | €16,757 | -€205 | -1.2% |
| Other amounts receivable | 41 | €3,478 | €2,497 | -€981 | -28.2% |
| Cash at bank and in hand | 54/58 | €15,741 | €22,204 | +€6,463 | +41.1% |
| Deferred charges and accrued income | 490/1 | €30 | €30 | = | 0.0% |
| Total equity and liabilities | 10/49 | €36,474 | €41,488 | +€5,014 | +13.7% |
| Equity | 10/15 | €31,676 | €36,555 | +€4,879 | +15.4% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €25,376 | €30,255 | +€4,879 | +19.2% |
| Distributable reserves | 133 | €25,376 | €30,255 | +€4,879 | +19.2% |
| Amounts payable | 17/49 | €4,798 | €4,933 | +€135 | +2.8% |
| Amounts payable within one year | 42/48 | €4,798 | €4,828 | +€29 | +0.6% |
| Trade debts | 44 | €595 | €624 | +€29 | +4.9% |
| Suppliers | 440/4 | €595 | €624 | +€29 | +4.9% |
| Taxes, remuneration and social security | 45 | €4,204 | €4,204 | = | 0.0% |
| Taxes | 450/3 | €4,204 | €4,204 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €106 | +€106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €263 | -€107 | -29.0% |
| Other operating charges | 640/8 | €742 | €3,400 | +€2,658 | +358.4% |
| Gross operating margin | 9900 | €747 | €9,112 | +€8,365 | +1120.3% |
| Operating profit (loss) | 9901 | -€365 | €5,449 | +€5,814 | |
| Financial income | 75/76B | €72 | €72 | -€0 | -0.3% |
| Recurring financial income | 75 | €72 | €72 | -€0 | -0.3% |
| 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 | -€445 | €5,367 | +€5,812 | |
| Income taxes | 67/77 | - | €488 | +€488 | |
| Profit (loss) for the period | 9904 | -€445 | €4,879 | +€5,324 | |
| Profit (loss) for the period to be appropriated | 9905 | -€445 | €4,879 | +€5,324 |
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 9 October 2026 via checked.be.