BUROFISC: 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.
BUROFISC
Largest movements
- Receivables within one year +€34,766
up €34,766 (+11.7%), from €296,194 to €330,959
of which Trade receivables: +€34,799
- Cash -€19,097
down €19,097 (-54.0%), from €35,356 to €16,259
mainly Contributions, distributions and other (-€118,000) and Receivables within one year (-€34,766)
- Trade debts +€41,180
up €41,180 (+38.2%), from €107,843 to €149,022
- Other debts -€22,000
down €22,000 (-15.7%), from €140,000 to €118,000
- Tax, wage and social debts -€5,038
down €5,038 (-16.0%), from €31,496 to €26,458
of which Remuneration and social security: -€10,347
- Gross operating margin -€46,900
down €46,900 (-19.1%), from €245,816 to €198,915
- Staff costs -€28,052
down €28,052 (-26.7%), from €104,983 to €76,931
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 | €343,073 | €356,405 | +€13,332 | +3.9% |
| Fixed assets | 21/28 | €3,568 | €1,674 | -€1,894 | -53.1% |
| Tangible fixed assets | 22/27 | €3,318 | €1,424 | -€1,894 | -57.1% |
| Furniture and vehicles | 24 | €2,566 | €987 | -€1,579 | -61.5% |
| Other tangible fixed assets | 26 | €751 | €437 | -€314 | -41.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €339,505 | €354,730 | +€15,225 | +4.5% |
| Amounts receivable within one year | 40/41 | €296,194 | €330,959 | +€34,766 | +11.7% |
| Trade receivables | 40 | €296,160 | €330,959 | +€34,799 | +11.7% |
| Other amounts receivable | 41 | €33 | €0 | -€33 | -100.0% |
| Cash at bank and in hand | 54/58 | €35,356 | €16,259 | -€19,097 | -54.0% |
| Deferred charges and accrued income | 490/1 | €7,956 | €7,512 | -€444 | -5.6% |
| Total equity and liabilities | 10/49 | €343,073 | €356,405 | +€13,332 | +3.9% |
| Equity | 10/15 | €63,530 | €62,924 | -€607 | -1.0% |
| Contributions | 10/11 | €62,620 | €62,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €910 | €304 | -€607 | -66.6% |
| Amounts payable | 17/49 | €279,543 | €293,481 | +€13,938 | +5.0% |
| Amounts payable within one year | 42/48 | €279,339 | €293,481 | +€14,142 | +5.1% |
| Trade debts | 44 | €107,843 | €149,022 | +€41,180 | +38.2% |
| Suppliers | 440/4 | €107,843 | €149,022 | +€41,180 | +38.2% |
| Taxes, remuneration and social security | 45 | €31,496 | €26,458 | -€5,038 | -16.0% |
| Taxes | 450/3 | €14,367 | €19,676 | +€5,309 | +37.0% |
| Remuneration and social security | 454/9 | €17,129 | €6,782 | -€10,347 | -60.4% |
| Other amounts payable | 47/48 | €140,000 | €118,000 | -€22,000 | -15.7% |
| Accrued charges and deferred income | 492/3 | €204 | €0 | -€204 | -100.0% |
| Non-recurring operating income | 76A | - | €1,573 | +€1,573 | |
| Remuneration, social security and pensions | 62 | €104,983 | €76,931 | -€28,052 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,051 | €1,894 | -€158 | -7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €1,715 | +€1,715 | |
| Other operating charges | 640/8 | €191 | €238 | +€48 | +25.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €245,816 | €198,915 | -€46,900 | -19.1% |
| Operating profit (loss) | 9901 | €138,591 | €118,137 | -€20,453 | -14.8% |
| Financial income | 75/76B | €189 | €863 | +€674 | +355.7% |
| Recurring financial income | 75 | €189 | €863 | +€674 | +355.7% |
| Financial charges | 65/66B | €619 | €687 | +€68 | +10.9% |
| Recurring financial charges | 65 | €619 | €687 | +€68 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €138,161 | €118,314 | -€19,847 | -14.4% |
| Income taxes | 67/77 | €808 | €920 | +€112 | +13.9% |
| Profit (loss) for the period | 9904 | €137,353 | €117,393 | -€19,960 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €137,353 | €117,393 | -€19,960 | -14.5% |
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 2 October 2026 via checked.be.