BUROMAS: what changed
Two financial 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.
BUROMAS
Largest movements
- Cash +€43,244
up €43,244 (+8.7%), from €496,579 to €539,822
mainly Net result for the year (+€51,915) and Depreciation (+€37,634)
- Receivables within one year -€35,584
down €35,584 (-10.6%), from €336,833 to €301,248
of which Trade receivables: -€40,640
- Stocks and contracts -€23,032
down €23,032 (-5.4%), from €429,947 to €406,915
- Tangible fixed assets +€18,317
up €18,317 (+13.3%), from €137,336 to €155,653
of which Furniture and vehicles: +€27,856
- Reserves +€40,000
up €40,000 (+3.8%), from €1.0m to €1.1m
of which Distributable reserves: +€40,000
- Tax, wage and social debts -€22,495
down €22,495 (-22.6%), from €99,348 to €76,853
of which Taxes: -€23,617
- Gross operating margin -€60,610
down €60,610 (-11.9%), from €510,061 to €449,451
- Taxes -€21,329
down €21,329 (-44.8%), from €47,556 to €26,227
- Staff costs +€14,915
up €14,915 (+4.5%), from €333,448 to €348,363
- Depreciation -€9,542
down €9,542 (-20.2%), from €47,176 to €37,634
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.
Derived cash bridge
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 | €1,502,081 | €1,507,706 | +€5,625 | +0.4% |
| Fixed assets | 21/28 | €138,723 | €159,720 | +€20,997 | +15.1% |
| Intangible fixed assets | 21 | €1,388 | €4,067 | +€2,680 | +193% |
| Tangible fixed assets | 22/27 | €137,336 | €155,653 | +€18,317 | +13.3% |
| Plant, machinery and equipment | 23 | €657 | €1,575 | +€918 | +140% |
| Furniture and vehicles | 24 | €89,372 | €117,228 | +€27,856 | +31.2% |
| Leasing and similar rights | 25 | €47,307 | €36,850 | -€10,457 | -22.1% |
| Current assets | 29/58 | €1,363,358 | €1,347,986 | -€15,372 | -1.1% |
| Stocks and contracts in progress | 3 | €429,947 | €406,915 | -€23,032 | -5.4% |
| Stocks | 30/36 | €429,947 | €406,915 | -€23,032 | -5.4% |
| Amounts receivable within one year | 40/41 | €336,833 | €301,248 | -€35,584 | -10.6% |
| Trade receivables | 40 | €244,819 | €204,180 | -€40,640 | -16.6% |
| Other amounts receivable | 41 | €92,013 | €97,069 | +€5,055 | +5.5% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €496,579 | €539,822 | +€43,244 | +8.7% |
| Total equity and liabilities | 10/49 | €1,502,081 | €1,507,706 | +€5,625 | +0.4% |
| Equity | 10/15 | €1,077,434 | €1,105,348 | +€27,915 | +2.6% |
| Contributions | 10/11 | €28,519 | €16,519 | -€12,000 | -42.1% |
| Reserves | 13 | €1,048,265 | €1,088,265 | +€40,000 | +3.8% |
| Tax-exempt reserves | 132 | €33,693 | €33,693 | = | 0.0% |
| Distributable reserves | 133 | €1,014,572 | €1,054,572 | +€40,000 | +3.9% |
| Profit (loss) carried forward | 14 | €650 | €564 | -€85 | -13.1% |
| Amounts payable | 17/49 | €424,647 | €402,358 | -€22,290 | -5.2% |
| Amounts payable after more than one year | 17 | €47,041 | €47,041 | = | 0.0% |
| Financial debts | 170/4 | €47,041 | €47,041 | = | 0.0% |
| Amounts payable within one year | 42/48 | €365,382 | €335,652 | -€29,730 | -8.1% |
| Trade debts | 44 | €189,407 | €185,576 | -€3,832 | -2.0% |
| Suppliers | 440/4 | €189,407 | €185,576 | -€3,832 | -2.0% |
| Taxes, remuneration and social security | 45 | €99,348 | €76,853 | -€22,495 | -22.6% |
| Taxes | 450/3 | €45,172 | €21,554 | -€23,617 | -52.3% |
| Remuneration and social security | 454/9 | €54,177 | €55,299 | +€1,122 | +2.1% |
| Other amounts payable | 47/48 | €76,627 | €73,224 | -€3,403 | -4.4% |
| Accrued charges and deferred income | 492/3 | €12,224 | €19,664 | +€7,440 | +60.9% |
| Remuneration, social security and pensions | 62 | €333,448 | €348,363 | +€14,915 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,176 | €37,634 | -€9,542 | -20.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €637 | - | -€637 | |
| Other operating charges | 640/8 | €1,731 | €2,221 | +€490 | +28.3% |
| Gross operating margin | 9900 | €510,061 | €449,451 | -€60,610 | -11.9% |
| Operating profit (loss) | 9901 | €127,069 | €61,233 | -€65,836 | -51.8% |
| Financial income | 75/76B | €29,299 | €28,987 | -€312 | -1.1% |
| Recurring financial income | 75 | €29,299 | €28,987 | -€312 | -1.1% |
| Financial charges | 65/66B | €13,240 | €12,078 | -€1,162 | -8.8% |
| Recurring financial charges | 65 | €13,240 | €12,078 | -€1,162 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €143,128 | €78,142 | -€64,986 | -45.4% |
| Income taxes | 67/77 | €47,556 | €26,227 | -€21,329 | -44.8% |
| Profit (loss) for the period | 9904 | €95,572 | €51,915 | -€43,658 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €95,572 | €51,915 | -€43,658 | -45.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.