BURO301: 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.
BURO301
Largest movements
- Tangible fixed assets -€6,844
down €6,844 (-4.5%), from €151,908 to €145,064
- Debts after one year -€11,233
down €11,233 (-16.1%), from €69,681 to €58,448
- Profit (loss) carried forward +€7,653
up €7,653 (+43.9%), from €17,431 to €25,084
- Other debts -€4,839
down €4,839 (-12.3%), from €39,402 to €34,563
- Gross operating margin +€7,295
up €7,295 (+49.1%), from €14,847 to €22,142
- Taxes +€1,959
up €1,959 (+215.9%), from €907 to €2,867
- Other operating charges +€410
up €410 (+20.7%), from €1,985 to €2,395
- Financial charges -€234
down €234 (-8.9%), from €2,618 to €2,384
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 | €153,758 | €146,454 | -€7,303 | -4.7% |
| Fixed assets | 21/28 | €151,908 | €145,064 | -€6,844 | -4.5% |
| Tangible fixed assets | 22/27 | €151,908 | €145,064 | -€6,844 | -4.5% |
| Land and buildings | 22 | €151,908 | €145,064 | -€6,844 | -4.5% |
| Current assets | 29/58 | €1,850 | €1,390 | -€459 | -24.8% |
| Cash at bank and in hand | 54/58 | €1,850 | €1,390 | -€459 | -24.8% |
| Total equity and liabilities | 10/49 | €153,758 | €146,454 | -€7,303 | -4.7% |
| Equity | 10/15 | €31,691 | €39,344 | +€7,653 | +24.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €17,431 | €25,084 | +€7,653 | +43.9% |
| Amounts payable | 17/49 | €122,066 | €107,110 | -€14,956 | -12.3% |
| Amounts payable after more than one year | 17 | €69,681 | €58,448 | -€11,233 | -16.1% |
| Financial debts | 170/4 | €69,681 | €58,448 | -€11,233 | -16.1% |
| Amounts payable within one year | 42/48 | €52,385 | €48,662 | -€3,724 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €10,968 | €11,232 | +€264 | +2.4% |
| Taxes, remuneration and social security | 45 | €2,015 | €2,867 | +€851 | +42.2% |
| Taxes | 450/3 | €2,015 | €2,867 | +€851 | +42.2% |
| Other amounts payable | 47/48 | €39,402 | €34,563 | -€4,839 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,845 | €6,844 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,985 | €2,395 | +€410 | +20.7% |
| Gross operating margin | 9900 | €14,847 | €22,142 | +€7,295 | +49.1% |
| Operating profit (loss) | 9901 | €6,017 | €12,903 | +€6,886 | +114.4% |
| Financial charges | 65/66B | €2,618 | €2,384 | -€234 | -8.9% |
| Recurring financial charges | 65 | €2,618 | €2,384 | -€234 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €3,400 | €10,519 | +€7,120 | +209.4% |
| Income taxes | 67/77 | €907 | €2,867 | +€1,959 | +215.9% |
| Profit (loss) for the period | 9904 | €2,492 | €7,653 | +€5,160 | +207.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,492 | €7,653 | +€5,160 | +207.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.