BUROMETH: 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.
BUROMETH
Largest movements
- Cash +€49,367
up €49,367 (+71.0%), from €69,572 to €118,939
mainly Net result for the year (+€38,585) and Tax, wage and social debts (+€8,280)
- Tangible fixed assets -€7,374
down €7,374 (-16.4%), from €44,980 to €37,606
of which Furniture and vehicles: -€6,300
- Receivables within one year -€4,946
down €4,946 (-3.6%), from €135,967 to €131,021
of which Trade receivables: -€4,947
- Reserves +€38,000
up €38,000 (+34.0%), from €111,860 to €149,860
of which Distributable reserves: +€38,000
- Tax, wage and social debts +€8,280
up €8,280 (+53.6%), from €15,456 to €23,736
- Other debts -€4,218
down €4,218 (-66.4%), from €6,354 to €2,136
- Current portion of long-term debt -€3,050
no longer reported in 2025 (was €3,050)
- Other operating charges -€13,991
down €13,991 (-86.5%), from €16,177 to €2,186
- Write-downs +€9,903
no longer reported in 2025 (was -€9,903)
- Gross operating margin +€5,912
up €5,912 (+9.3%), from €63,393 to €69,305
- Depreciation +€3,625
up €3,625 (+96.7%), from €3,749 to €7,374
- Taxes +€2,251
up €2,251 (+12.6%), from €17,926 to €20,177
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 | €252,060 | €289,039 | +€36,979 | +14.7% |
| Fixed assets | 21/28 | €45,154 | €37,606 | -€7,548 | -16.7% |
| Tangible fixed assets | 22/27 | €44,980 | €37,606 | -€7,374 | -16.4% |
| Land and buildings | 22 | €22,267 | €21,193 | -€1,074 | -4.8% |
| Furniture and vehicles | 24 | €22,713 | €16,413 | -€6,300 | -27.7% |
| Financial fixed assets | 28 | €174 | - | -€174 | |
| Current assets | 29/58 | €206,906 | €251,433 | +€44,527 | +21.5% |
| Amounts receivable within one year | 40/41 | €135,967 | €131,021 | -€4,946 | -3.6% |
| Trade receivables | 40 | €135,894 | €130,947 | -€4,947 | -3.6% |
| Other amounts receivable | 41 | €73 | €74 | +€1 | +1.4% |
| Cash at bank and in hand | 54/58 | €69,572 | €118,939 | +€49,367 | +71.0% |
| Deferred charges and accrued income | 490/1 | €1,367 | €1,473 | +€106 | +7.8% |
| Total equity and liabilities | 10/49 | €252,060 | €289,039 | +€36,979 | +14.7% |
| Equity | 10/15 | €221,838 | €260,423 | +€38,585 | +17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,860 | €149,860 | +€38,000 | +34.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €110,000 | €148,000 | +€38,000 | +34.5% |
| Profit (loss) carried forward | 14 | €103,778 | €104,363 | +€585 | +0.6% |
| Amounts payable | 17/49 | €30,222 | €28,616 | -€1,606 | -5.3% |
| Amounts payable within one year | 42/48 | €30,222 | €28,616 | -€1,606 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €3,050 | - | -€3,050 | |
| Trade debts | 44 | €5,362 | €2,744 | -€2,618 | -48.8% |
| Suppliers | 440/4 | €5,362 | €2,744 | -€2,618 | -48.8% |
| Taxes, remuneration and social security | 45 | €15,456 | €23,736 | +€8,280 | +53.6% |
| Taxes | 450/3 | €15,456 | €23,736 | +€8,280 | +53.6% |
| Other amounts payable | 47/48 | €6,354 | €2,136 | -€4,218 | -66.4% |
| Non-recurring operating income | 76A | €6,303 | €39 | -€6,264 | -99.4% |
| Remuneration, social security and pensions | 62 | €17 | - | -€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,749 | €7,374 | +€3,625 | +96.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,903 | - | +€9,903 | |
| Other operating charges | 640/8 | €16,177 | €2,186 | -€13,991 | -86.5% |
| Non-recurring operating charges | 66A | €219 | €58 | -€161 | -73.5% |
| Gross operating margin | 9900 | €63,393 | €69,305 | +€5,912 | +9.3% |
| Operating profit (loss) | 9901 | €53,134 | €59,687 | +€6,553 | +12.3% |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €236 | €925 | +€689 | +292% |
| Recurring financial charges | 65 | €236 | €925 | +€689 | +292% |
| Profit (loss) for the period before taxes | 9903 | €52,937 | €58,762 | +€5,825 | +11.0% |
| Income taxes | 67/77 | €17,926 | €20,177 | +€2,251 | +12.6% |
| Profit (loss) for the period | 9904 | €35,011 | €38,585 | +€3,574 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,011 | €38,585 | +€3,574 | +10.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.