BUROCOM: 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.
BUROCOM
Largest movements
- Receivables after one year +€22,987
up €22,987 (+9.3%), from €246,624 to €269,612
- Cash +€9,963
up €9,963 (+14.8%), from €67,463 to €77,426
mainly Other debts (+€53,554) and Trade debts (+€25,611)
- Tangible fixed assets -€7,446
down €7,446 (-6.7%), from €111,953 to €104,507
of which Land and buildings: -€5,216
- Other debts +€53,554
up €53,554 (+242.2%), from €22,113 to €75,667
- Reserves -€51,310
down €51,310 (-20.5%), from €250,709 to €199,399
of which Distributable reserves: -€51,310
- Trade debts +€25,611
up €25,611 (+454.2%), from €5,639 to €31,250
- Tax, wage and social debts -€5,257
down €5,257 (-31.0%), from €16,978 to €11,720
- Gross operating margin -€74,126
down €74,126 (-59.4%), from €124,834 to €50,708
- Taxes -€8,315
down €8,315 (-40.0%), from €20,807 to €12,492
- Financial charges -€1,887
down €1,887 (-47.0%), from €4,018 to €2,131
- Other operating charges -€1,347
down €1,347 (-26.2%), from €5,152 to €3,805
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €469,042 | €491,645 | +€22,603 | +4.8% |
| Fixed assets | 21/28 | €111,953 | €104,507 | -€7,446 | -6.7% |
| Tangible fixed assets | 22/27 | €111,953 | €104,507 | -€7,446 | -6.7% |
| Land and buildings | 22 | €78,623 | €73,407 | -€5,216 | -6.6% |
| Plant, machinery and equipment | 23 | €29,470 | €27,246 | -€2,223 | -7.5% |
| Furniture and vehicles | 24 | €3,860 | €3,854 | -€6 | -0.2% |
| Current assets | 29/58 | €357,090 | €387,138 | +€30,048 | +8.4% |
| Amounts receivable after more than one year | 29 | €246,624 | €269,612 | +€22,987 | +9.3% |
| Other amounts receivable | 291 | €246,624 | €269,612 | +€22,987 | +9.3% |
| Amounts receivable within one year | 40/41 | €38,622 | €35,944 | -€2,678 | -6.9% |
| Trade receivables | 40 | €31,608 | €30,253 | -€1,355 | -4.3% |
| Other amounts receivable | 41 | €7,014 | €5,691 | -€1,323 | -18.9% |
| Current investments | 50/53 | €4,000 | €4,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,463 | €77,426 | +€9,963 | +14.8% |
| Deferred charges and accrued income | 490/1 | €381 | €157 | -€224 | -58.8% |
| Total equity and liabilities | 10/49 | €469,042 | €491,645 | +€22,603 | +4.8% |
| Equity | 10/15 | €424,313 | €373,008 | -€51,305 | -12.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €250,709 | €199,399 | -€51,310 | -20.5% |
| 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 | €248,850 | €197,540 | -€51,310 | -20.6% |
| Profit (loss) carried forward | 14 | €167,407 | €167,412 | +€5 | 0.0% |
| Amounts payable | 17/49 | €44,729 | €118,637 | +€73,908 | +165.2% |
| Amounts payable within one year | 42/48 | €44,729 | €118,637 | +€73,908 | +165.2% |
| Trade debts | 44 | €5,639 | €31,250 | +€25,611 | +454.2% |
| Suppliers | 440/4 | €5,639 | €31,250 | +€25,611 | +454.2% |
| Taxes, remuneration and social security | 45 | €16,978 | €11,720 | -€5,257 | -31.0% |
| Taxes | 450/3 | €16,978 | €11,720 | -€5,257 | -31.0% |
| Other amounts payable | 47/48 | €22,113 | €75,667 | +€53,554 | +242.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,877 | €16,804 | +€927 | +5.8% |
| Other operating charges | 640/8 | €5,152 | €3,805 | -€1,347 | -26.2% |
| Gross operating margin | 9900 | €124,834 | €50,708 | -€74,126 | -59.4% |
| Operating profit (loss) | 9901 | €103,805 | €30,099 | -€73,706 | -71.0% |
| Financial income | 75/76B | €6,006 | €6,819 | +€813 | +13.5% |
| Recurring financial income | 75 | €6,006 | €6,819 | +€813 | +13.5% |
| Financial charges | 65/66B | €4,018 | €2,131 | -€1,887 | -47.0% |
| Recurring financial charges | 65 | €4,018 | €2,131 | -€1,887 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €105,793 | €34,787 | -€71,006 | -67.1% |
| Income taxes | 67/77 | €20,807 | €12,492 | -€8,315 | -40.0% |
| Profit (loss) for the period | 9904 | €84,986 | €22,295 | -€62,691 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,986 | €22,295 | -€62,691 | -73.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.