BUROKO: 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.
BUROKO
Largest movements
- Cash -€6,529
down €6,529 (-39.8%), from €16,404 to €9,874
mainly Investment in fixed assets (net) (-€7,911) and Net result for the year (-€5,263)
- Tangible fixed assets +€2,829
up €2,829 (+19.4%), from €14,549 to €17,378
of which Other tangible fixed assets: +€7,250
- Receivables within one year -€1,795
down €1,795 (-14.8%), from €12,155 to €10,361
of which Trade receivables: -€5,758
- Deferred charges and accrued income +€1,065
up €1,065, from €0 to €1,065
- Profit (loss) carried forward -€5,263
down €5,263, from €0 to -€5,263
- Tax, wage and social debts -€4,048
down €4,048 (-100.0%), from €4,048 to €0
- Debts after one year +€1,614
up €1,614 (+45.0%), from €3,587 to €5,200
- Other debts +€1,455
up €1,455 (+4.4%), from €33,091 to €34,546
- Current portion of long-term debt +€991
up €991 (+60.7%), from €1,632 to €2,623
- Gross operating margin -€16,493
down €16,493 (-84.2%), from €19,586 to €3,093
- Depreciation -€1,613
down €1,613 (-24.1%), from €6,695 to €5,082
- Taxes -€1,287
down €1,287 (-60.1%), from €2,140 to €853
- Financial charges +€438
up €438 (+53.0%), from €828 to €1,266
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 | €43,108 | €38,678 | -€4,430 | -10.3% |
| Fixed assets | 21/28 | €14,549 | €17,378 | +€2,829 | +19.4% |
| Tangible fixed assets | 22/27 | €14,549 | €17,378 | +€2,829 | +19.4% |
| Plant, machinery and equipment | 23 | - | €2,102 | +€2,102 | |
| Furniture and vehicles | 24 | €14,549 | €8,026 | -€6,523 | -44.8% |
| Other tangible fixed assets | 26 | - | €7,250 | +€7,250 | |
| Current assets | 29/58 | €28,559 | €21,300 | -€7,259 | -25.4% |
| Amounts receivable within one year | 40/41 | €12,155 | €10,361 | -€1,795 | -14.8% |
| Trade receivables | 40 | €12,155 | €6,397 | -€5,758 | -47.4% |
| Other amounts receivable | 41 | - | €3,963 | +€3,963 | |
| Cash at bank and in hand | 54/58 | €16,404 | €9,874 | -€6,529 | -39.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,065 | +€1,065 | |
| Total equity and liabilities | 10/49 | €43,108 | €38,678 | -€4,430 | -10.3% |
| Equity | 10/15 | €186 | -€5,076 | -€5,263 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €185 | €185 | = | 0.0% |
| Distributable reserves | 133 | €185 | €185 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€5,263 | -€5,263 | |
| Amounts payable | 17/49 | €42,921 | €43,754 | +€832 | +1.9% |
| Amounts payable after more than one year | 17 | €3,587 | €5,200 | +€1,614 | +45.0% |
| Financial debts | 170/4 | €3,587 | €5,200 | +€1,614 | +45.0% |
| Amounts payable within one year | 42/48 | €39,335 | €38,553 | -€781 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €1,632 | €2,623 | +€991 | +60.7% |
| Trade debts | 44 | €564 | €1,384 | +€821 | +145.5% |
| Suppliers | 440/4 | €564 | €1,384 | +€821 | +145.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,048 | €0 | -€4,048 | -100.0% |
| Taxes | 450/3 | €4,048 | €0 | -€4,048 | -100.0% |
| Other amounts payable | 47/48 | €33,091 | €34,546 | +€1,455 | +4.4% |
| Non-recurring operating income | 76A | - | €7,789 | +€7,789 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,695 | €5,082 | -€1,613 | -24.1% |
| Other operating charges | 640/8 | €1,108 | €1,155 | +€48 | +4.3% |
| Gross operating margin | 9900 | €19,586 | €3,093 | -€16,493 | -84.2% |
| Operating profit (loss) | 9901 | €11,784 | -€3,144 | -€14,928 | |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €828 | €1,266 | +€438 | +53.0% |
| Recurring financial charges | 65 | €828 | €1,266 | +€438 | +53.0% |
| Profit (loss) for the period before taxes | 9903 | €10,956 | -€4,410 | -€15,366 | |
| Income taxes | 67/77 | €2,140 | €853 | -€1,287 | -60.1% |
| Profit (loss) for the period | 9904 | €8,816 | -€5,263 | -€14,079 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,816 | -€5,263 | -€14,079 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.