BUROTAS: 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.
BUROTAS
Largest movements
- Cash -€29,324
down €29,324 (-54.5%), from €53,797 to €24,473
mainly Contributions, distributions and other (-€25,000) and Net result for the year (-€9,088)
- Receivables within one year +€641
up €641 (+91.6%), from €700 to €1,341
- Deferred charges and accrued income -€606
no longer reported in 2025 (was €606)
- Reserves -€43,750
down €43,750 (-84.3%), from €51,870 to €8,120
of which Distributable reserves: -€25,000
- Profit (loss) carried forward +€9,662
up €9,662, from -€4,283 to €5,379
- Tax, wage and social debts +€3,500
new in 2025: €3,500
- Accrued charges and deferred income +€1,250
up €1,250 (+100%), from €1,250 to €2,500
- Taxes +€3,500
new in 2025: €3,500
- Gross operating margin -€2,851
down €2,851 (-131%), from -€2,169 to -€5,020
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 | €55,103 | €25,814 | -€29,289 | -53.2% |
| Current assets | 29/58 | €55,103 | €25,814 | -€29,289 | -53.2% |
| Amounts receivable within one year | 40/41 | €700 | €1,341 | +€641 | +91.6% |
| Other amounts receivable | 41 | €700 | €1,341 | +€641 | +91.6% |
| Cash at bank and in hand | 54/58 | €53,797 | €24,473 | -€29,324 | -54.5% |
| Deferred charges and accrued income | 490/1 | €606 | - | -€606 | |
| Total equity and liabilities | 10/49 | €55,103 | €25,814 | -€29,289 | -53.2% |
| Equity | 10/15 | €53,787 | €19,699 | -€34,088 | -63.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,870 | €8,120 | -€43,750 | -84.3% |
| Tax-exempt reserves | 132 | €18,750 | - | -€18,750 | |
| Distributable reserves | 133 | €33,120 | €8,120 | -€25,000 | -75.5% |
| Profit (loss) carried forward | 14 | -€4,283 | €5,379 | +€9,662 | |
| Amounts payable | 17/49 | €1,316 | €6,115 | +€4,799 | +365% |
| Amounts payable within one year | 42/48 | €66 | €3,615 | +€3,549 | +5,377% |
| Trade debts | 44 | €66 | €115 | +€49 | +74.2% |
| Suppliers | 440/4 | €66 | €115 | +€49 | +74.2% |
| Taxes, remuneration and social security | 45 | - | €3,500 | +€3,500 | |
| Taxes | 450/3 | - | €3,500 | +€3,500 | |
| Accrued charges and deferred income | 492/3 | €1,250 | €2,500 | +€1,250 | +100% |
| Other operating charges | 640/8 | €505 | €520 | +€15 | +3.0% |
| Gross operating margin | 9900 | -€2,169 | -€5,020 | -€2,851 | -131% |
| Operating profit (loss) | 9901 | -€2,674 | -€5,540 | -€2,866 | -107% |
| Financial charges | 65/66B | €40 | €48 | +€8 | +20.0% |
| Recurring financial charges | 65 | €40 | €48 | +€8 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,714 | -€5,588 | -€2,874 | -106% |
| Income taxes | 67/77 | - | €3,500 | +€3,500 | |
| Profit (loss) for the period | 9904 | -€2,714 | -€9,088 | -€6,374 | -235% |
| Transfer from tax-exempt reserves | 789 | - | €18,750 | +€18,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,714 | €9,662 | +€12,376 |
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 13 October 2026 via checked.be.