BUROBIS: 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.
BUROBIS
Largest movements
- Cash +€11,267
up €11,267 (+46.3%), from €24,310 to €35,577
mainly Net result for the year (+€10,542) and Depreciation (+€6,117)
- Tangible fixed assets -€5,456
down €5,456 (-26.9%), from €20,253 to €14,797
of which Furniture and vehicles: -€4,677
- Receivables within one year -€2,889
no longer reported in 2025 (was €2,889)
of which Other amounts receivable: -€2,845
- Deferred charges and accrued income -€2,821
down €2,821 (-70.6%), from €3,995 to €1,174
- Tax, wage and social debts +€1,118
up €1,118 (+32.1%), from €3,487 to €4,605
- Gross operating margin +€5,203
up €5,203 (+31.1%), from €16,726 to €21,929
- Depreciation +€2,318
up €2,318 (+61.0%), from €3,799 to €6,117
- Taxes +€1,386
up €1,386 (+34.3%), from €4,039 to €5,425
- Financial charges -€601
no longer reported in 2025 (was €601)
- Other operating charges +€227
up €227 (+38.3%), from €594 to €822
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 | €83,799 | €84,453 | +€654 | +0.8% |
| Fixed assets | 21/28 | €20,253 | €14,797 | -€5,456 | -26.9% |
| Tangible fixed assets | 22/27 | €20,253 | €14,797 | -€5,456 | -26.9% |
| Plant, machinery and equipment | 23 | €2,762 | €1,982 | -€780 | -28.2% |
| Furniture and vehicles | 24 | €17,491 | €12,815 | -€4,677 | -26.7% |
| Current assets | 29/58 | €63,546 | €69,657 | +€6,110 | +9.6% |
| Amounts receivable within one year | 40/41 | €2,889 | - | -€2,889 | |
| Trade receivables | 40 | €43 | - | -€43 | |
| Other amounts receivable | 41 | €2,845 | - | -€2,845 | |
| Current investments | 50/53 | €32,353 | €32,905 | +€553 | +1.7% |
| Cash at bank and in hand | 54/58 | €24,310 | €35,577 | +€11,267 | +46.3% |
| Deferred charges and accrued income | 490/1 | €3,995 | €1,174 | -€2,821 | -70.6% |
| Total equity and liabilities | 10/49 | €83,799 | €84,453 | +€654 | +0.8% |
| Equity | 10/15 | €67,926 | €67,468 | -€458 | -0.7% |
| Contributions | 10/11 | €11,336 | €11,336 | = | 0.0% |
| Reserves | 13 | €56,590 | €56,132 | -€458 | -0.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €54,731 | €54,273 | -€458 | -0.8% |
| Amounts payable | 17/49 | €15,873 | €16,985 | +€1,112 | +7.0% |
| Amounts payable within one year | 42/48 | €15,255 | €16,465 | +€1,210 | +7.9% |
| Trade debts | 44 | €608 | €910 | +€302 | +49.8% |
| Suppliers | 440/4 | €608 | €910 | +€302 | +49.8% |
| Taxes, remuneration and social security | 45 | €3,487 | €4,605 | +€1,118 | +32.1% |
| Taxes | 450/3 | €3,487 | €4,605 | +€1,118 | +32.1% |
| Other amounts payable | 47/48 | €11,161 | €10,950 | -€211 | -1.9% |
| Accrued charges and deferred income | 492/3 | €618 | €520 | -€98 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,799 | €6,117 | +€2,318 | +61.0% |
| Other operating charges | 640/8 | €594 | €822 | +€227 | +38.3% |
| Gross operating margin | 9900 | €16,726 | €21,929 | +€5,203 | +31.1% |
| Operating profit (loss) | 9901 | €12,333 | €14,990 | +€2,658 | +21.5% |
| Financial income | 75/76B | €1,086 | €977 | -€110 | -10.1% |
| Recurring financial income | 75 | €921 | €949 | +€28 | +3.0% |
| Non-recurring financial income | 76B | €166 | €28 | -€138 | -83.1% |
| Financial charges | 65/66B | €601 | - | -€601 | |
| Recurring financial charges | 65 | €601 | - | -€601 | |
| Profit (loss) for the period before taxes | 9903 | €12,818 | €15,967 | +€3,149 | +24.6% |
| Income taxes | 67/77 | €4,039 | €5,425 | +€1,386 | +34.3% |
| Profit (loss) for the period | 9904 | €8,779 | €10,542 | +€1,763 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,779 | €10,542 | +€1,763 | +20.1% |
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 8 October 2026 via checked.be.