BURO81: 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.
BURO81
Largest movements
- Cash +€31,339
up €31,339 (+95.2%), from €32,916 to €64,255
mainly Depreciation (+€28,295) and Receivables within one year (+€15,483)
- Tangible fixed assets -€20,050
down €20,050 (-28.4%), from €70,491 to €50,441
of which Furniture and vehicles: -€14,535
- Receivables within one year -€15,483
down €15,483 (-51.8%), from €29,876 to €14,393
of which Trade receivables: -€9,483
- Current investments -€14,694
down €14,694 (-27.6%), from €53,155 to €38,461
- Profit (loss) carried forward -€25,878
down €25,878 (-32.6%), from €79,404 to €53,526
- Revaluation surpluses +€5,306
up €5,306 (+195%), from €2,723 to €8,029
- Other debts +€2,316
up €2,316 (+19.2%), from €12,064 to €14,380
- Financial charges +€19,941
up €19,941 (+5,035%), from €396 to €20,337
of which Non-recurring financial charges: +€20,000
- Gross operating margin -€9,219
down €9,219 (-23.8%), from €38,699 to €29,481
- Taxes +€4,718
up €4,718 (+323%), from €1,462 to €6,180
- Staff costs -€2,985
no longer reported in 2025 (was €2,985)
- Depreciation -€652
down €652 (-2.3%), from €28,947 to €28,295
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 | €190,077 | €171,078 | -€18,999 | -10.0% |
| Fixed assets | 21/28 | €70,607 | €50,557 | -€20,050 | -28.4% |
| Tangible fixed assets | 22/27 | €70,491 | €50,441 | -€20,050 | -28.4% |
| Land and buildings | 22 | €15,699 | €12,046 | -€3,653 | -23.3% |
| Plant, machinery and equipment | 23 | €19,635 | €17,774 | -€1,862 | -9.5% |
| Furniture and vehicles | 24 | €35,157 | €20,622 | -€14,535 | -41.3% |
| Financial fixed assets | 28 | €116 | €116 | = | 0.0% |
| Current assets | 29/58 | €119,470 | €120,521 | +€1,051 | +0.9% |
| Amounts receivable within one year | 40/41 | €29,876 | €14,393 | -€15,483 | -51.8% |
| Trade receivables | 40 | €23,876 | €14,393 | -€9,483 | -39.7% |
| Other amounts receivable | 41 | €6,000 | - | -€6,000 | |
| Current investments | 50/53 | €53,155 | €38,461 | -€14,694 | -27.6% |
| Cash at bank and in hand | 54/58 | €32,916 | €64,255 | +€31,339 | +95.2% |
| Deferred charges and accrued income | 490/1 | €3,524 | €3,412 | -€112 | -3.2% |
| Total equity and liabilities | 10/49 | €190,077 | €171,078 | -€18,999 | -10.0% |
| Equity | 10/15 | €169,972 | €149,400 | -€20,572 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €2,723 | €8,029 | +€5,306 | +195% |
| Reserves | 13 | €69,245 | €69,245 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,568 | €6,568 | = | 0.0% |
| Distributable reserves | 133 | €60,817 | €60,817 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,404 | €53,526 | -€25,878 | -32.6% |
| Amounts payable | 17/49 | €20,106 | €21,678 | +€1,573 | +7.8% |
| Amounts payable within one year | 42/48 | €20,106 | €21,678 | +€1,573 | +7.8% |
| Trade debts | 44 | €734 | €207 | -€527 | -71.8% |
| Suppliers | 440/4 | €734 | €207 | -€527 | -71.8% |
| Taxes, remuneration and social security | 45 | €7,308 | €7,092 | -€217 | -3.0% |
| Taxes | 450/3 | €7,308 | €7,092 | -€217 | -3.0% |
| Other amounts payable | 47/48 | €12,064 | €14,380 | +€2,316 | +19.2% |
| Remuneration, social security and pensions | 62 | €2,985 | - | -€2,985 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,947 | €28,295 | -€652 | -2.3% |
| Other operating charges | 640/8 | €586 | €689 | +€102 | +17.5% |
| Gross operating margin | 9900 | €38,699 | €29,481 | -€9,219 | -23.8% |
| Operating profit (loss) | 9901 | €6,181 | €497 | -€5,684 | -92.0% |
| Financial income | 75/76B | €144 | €142 | -€2 | -1.4% |
| Recurring financial income | 75 | €144 | €142 | -€2 | -1.4% |
| Financial charges | 65/66B | €396 | €20,337 | +€19,941 | +5,035% |
| Recurring financial charges | 65 | €396 | €337 | -€59 | -14.8% |
| Non-recurring financial charges | 66B | - | €20,000 | +€20,000 | |
| Profit (loss) for the period before taxes | 9903 | €5,929 | -€19,698 | -€25,628 | |
| Income taxes | 67/77 | €1,462 | €6,180 | +€4,718 | +323% |
| Profit (loss) for the period | 9904 | €4,467 | -€25,878 | -€30,345 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,467 | -€25,878 | -€30,345 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.