BUROS-BUILDING SUPPORT: 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.
BUROS-BUILDING SUPPORT
Largest movements
- Tangible fixed assets -€24,023
down €24,023 (-25.0%), from €96,041 to €72,018
of which Leasing and similar rights: -€21,402
- Cash +€6,908
up €6,908 (+23.7%), from €29,196 to €36,104
mainly Depreciation (+€24,023) and Net result for the year (+€17,978)
- Receivables within one year -€2,854
down €2,854 (-10.7%), from €26,680 to €23,826
of which Other amounts receivable: -€3,218
- Debts after one year -€21,313
down €21,313 (-38.8%), from €54,866 to €33,553
- Tax, wage and social debts -€6,554
down €6,554 (-46.4%), from €14,114 to €7,561
of which Taxes: -€3,654
- Reserves +€3,765
up €3,765 (+6.0%), from €62,304 to €66,069
- Current portion of long-term debt +€2,231
up €2,231 (+10.6%), from €21,111 to €23,342
- Gross operating margin +€4,851
up €4,851 (+9.6%), from €50,682 to €55,533
- Depreciation +€3,033
up €3,033 (+14.5%), from €20,990 to €24,023
- Other operating charges -€1,352
down €1,352 (-44.1%), from €3,063 to €1,711
- Taxes +€1,291
up €1,291 (+18.1%), from €7,133 to €8,424
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,736 | €143,289 | -€21,447 | -13.0% |
| Fixed assets | 21/28 | €96,041 | €72,018 | -€24,023 | -25.0% |
| Tangible fixed assets | 22/27 | €96,041 | €72,018 | -€24,023 | -25.0% |
| Plant, machinery and equipment | 23 | €5,703 | €3,474 | -€2,229 | -39.1% |
| Furniture and vehicles | 24 | €2,972 | €2,579 | -€393 | -13.2% |
| Leasing and similar rights | 25 | €87,367 | €65,965 | -€21,402 | -24.5% |
| Current assets | 29/58 | €68,695 | €71,271 | +€2,576 | +3.8% |
| Amounts receivable within one year | 40/41 | €26,680 | €23,826 | -€2,854 | -10.7% |
| Trade receivables | 40 | €23,226 | €23,590 | +€364 | +1.6% |
| Other amounts receivable | 41 | €3,454 | €236 | -€3,218 | -93.2% |
| Cash at bank and in hand | 54/58 | €29,196 | €36,104 | +€6,908 | +23.7% |
| Deferred charges and accrued income | 490/1 | €12,818 | €11,341 | -€1,478 | -11.5% |
| Total equity and liabilities | 10/49 | €164,736 | €143,289 | -€21,447 | -13.0% |
| Equity | 10/15 | €68,504 | €72,269 | +€3,765 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,304 | €66,069 | +€3,765 | +6.0% |
| Distributable reserves | 133 | €62,304 | €66,069 | +€3,765 | +6.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €96,232 | €71,020 | -€25,212 | -26.2% |
| Amounts payable after more than one year | 17 | €54,866 | €33,553 | -€21,313 | -38.8% |
| Financial debts | 170/4 | €54,866 | €33,553 | -€21,313 | -38.8% |
| Amounts payable within one year | 42/48 | €41,366 | €36,874 | -€4,492 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €21,111 | €23,342 | +€2,231 | +10.6% |
| Trade debts | 44 | €6,141 | €5,971 | -€170 | -2.8% |
| Suppliers | 440/4 | €6,141 | €5,971 | -€170 | -2.8% |
| Taxes, remuneration and social security | 45 | €14,114 | €7,561 | -€6,554 | -46.4% |
| Taxes | 450/3 | €11,214 | €7,561 | -€3,654 | -32.6% |
| Remuneration and social security | 454/9 | €2,900 | €0 | -€2,900 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €593 | +€593 | |
| Non-recurring operating income | 76A | €11,505 | €0 | -€11,505 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,990 | €24,023 | +€3,033 | +14.5% |
| Other operating charges | 640/8 | €3,063 | €1,711 | -€1,352 | -44.1% |
| Gross operating margin | 9900 | €50,682 | €55,533 | +€4,851 | +9.6% |
| Operating profit (loss) | 9901 | €26,628 | €29,799 | +€3,170 | +11.9% |
| Financial income | 75/76B | €203 | €100 | -€103 | -50.8% |
| Recurring financial income | 75 | €203 | €100 | -€103 | -50.8% |
| Financial charges | 65/66B | €3,602 | €3,496 | -€105 | -2.9% |
| Recurring financial charges | 65 | €3,602 | €3,496 | -€105 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €23,230 | €26,402 | +€3,172 | +13.7% |
| Income taxes | 67/77 | €7,133 | €8,424 | +€1,291 | +18.1% |
| Profit (loss) for the period | 9904 | €16,097 | €17,978 | +€1,881 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,097 | €17,978 | +€1,881 | +11.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.