BUROBAT: what changed
Two fiscal 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.
BUROBAT
Largest movements
- Receivables within one year -€39,288
down €39,288 (-52.4%), from €75,017 to €35,729
of which Trade receivables: -€30,121
- Cash +€33,312
up €33,312 (+76.7%), from €43,441 to €76,753
mainly Receivables within one year (+€39,288) and Net result for the year (+€30,283)
- Tangible fixed assets -€6,332
no longer reported in 2025 (was €6,332)
- Tax, wage and social debts -€8,100
down €8,100 (-50.3%), from €16,100 to €8,000
of which Remuneration and social security: -€6,181
- Trade debts -€3,629
down €3,629 (-77.7%), from €4,673 to €1,044
- Other debts -€3,000
down €3,000 (-13.0%), from €23,000 to €20,000
- Profit (loss) carried forward +€2,283
up €2,283 (+11.4%), from €20,104 to €22,387
- Staff costs -€27,891
down €27,891 (-56.7%), from €49,171 to €21,279
- Gross operating margin -€24,008
down €24,008 (-26.3%), from €91,153 to €67,145
- Other operating charges -€8,566
down €8,566 (-93.4%), from €9,167 to €601
- Taxes +€6,338
up €6,338 (+316.9%), from €2,000 to €8,338
- Financial income -€2,893
no longer reported in 2025 (was €2,893)
of which Financial income: -€2,893
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 | €134,278 | €121,832 | -€12,446 | -9.3% |
| Fixed assets | 21/28 | €6,470 | - | -€6,470 | |
| Tangible fixed assets | 22/27 | €6,332 | - | -€6,332 | |
| Furniture and vehicles | 24 | €6,332 | - | -€6,332 | |
| Financial fixed assets | 28 | €138 | - | -€138 | |
| Current assets | 29/58 | €127,807 | €121,832 | -€5,976 | -4.7% |
| Amounts receivable within one year | 40/41 | €75,017 | €35,729 | -€39,288 | -52.4% |
| Trade receivables | 40 | €65,017 | €34,895 | -€30,121 | -46.3% |
| Other amounts receivable | 41 | €10,000 | €833 | -€9,167 | -91.7% |
| Current investments | 50/53 | €9,350 | €9,350 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,441 | €76,753 | +€33,312 | +76.7% |
| Total equity and liabilities | 10/49 | €134,278 | €121,832 | -€12,446 | -9.3% |
| Equity | 10/15 | €90,504 | €92,787 | +€2,283 | +2.5% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Outside capital | 11 | €20,900 | €20,900 | = | 0.0% |
| Other | 1109/19 | €20,900 | €20,900 | = | 0.0% |
| Reserves | 13 | €49,500 | €49,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,350 | €9,350 | = | 0.0% |
| Own shares acquired | 1312 | €9,350 | €9,350 | = | 0.0% |
| Distributable reserves | 133 | €40,150 | €40,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,104 | €22,387 | +€2,283 | +11.4% |
| Amounts payable | 17/49 | €43,773 | €29,044 | -€14,729 | -33.6% |
| Amounts payable within one year | 42/48 | €43,773 | €29,044 | -€14,729 | -33.6% |
| Trade debts | 44 | €4,673 | €1,044 | -€3,629 | -77.7% |
| Suppliers | 440/4 | €4,673 | €1,044 | -€3,629 | -77.7% |
| Taxes, remuneration and social security | 45 | €16,100 | €8,000 | -€8,100 | -50.3% |
| Taxes | 450/3 | €9,919 | €8,000 | -€1,919 | -19.3% |
| Remuneration and social security | 454/9 | €6,181 | - | -€6,181 | |
| Other amounts payable | 47/48 | €23,000 | €20,000 | -€3,000 | -13.0% |
| Remuneration, social security and pensions | 62 | €49,171 | €21,279 | -€27,891 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,719 | €6,332 | -€1,387 | -18.0% |
| Other operating charges | 640/8 | €9,167 | €601 | -€8,566 | -93.4% |
| Gross operating margin | 9900 | €91,153 | €67,145 | -€24,008 | -26.3% |
| Operating profit (loss) | 9901 | €25,096 | €38,933 | +€13,837 | +55.1% |
| Financial income | 75/76B | €2,893 | - | -€2,893 | |
| Recurring financial income | 75 | €2,893 | - | -€2,893 | |
| Non-recurring financial income | 76B | €2,893 | - | -€2,893 | |
| Financial charges | 65/66B | €136 | €312 | +€176 | +129.0% |
| Recurring financial charges | 65 | €136 | €312 | +€176 | +129.0% |
| Profit (loss) for the period before taxes | 9903 | €27,853 | €38,621 | +€10,769 | +38.7% |
| Income taxes | 67/77 | €2,000 | €8,338 | +€6,338 | +316.9% |
| Profit (loss) for the period | 9904 | €25,853 | €30,283 | +€4,430 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,853 | €30,283 | +€4,430 | +17.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.