BURPS: 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.
BURPS
Largest movements
- Stocks and contracts +€46,085
new in 2025: €46,085
- Cash +€9,550
up €9,550 (+117.4%), from €8,134 to €17,684
mainly Net result for the year (+€56,708) and Depreciation (+€3,743)
- Receivables within one year +€4,353
up €4,353 (+29.6%), from €14,725 to €19,078
of which Other amounts receivable: +€3,082
- Profit (loss) carried forward +€56,708
up €56,708 (+244.6%), from €23,185 to €79,893
- Gross operating margin -€46,236
down €46,236 (-41.8%), from €110,528 to €64,292
- Depreciation -€31,464
down €31,464 (-89.4%), from €35,208 to €3,743
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 | €323,767 | €383,163 | +€59,396 | +18.3% |
| Fixed assets | 21/28 | €299,955 | €296,211 | -€3,743 | -1.2% |
| Tangible fixed assets | 22/27 | €299,955 | €296,211 | -€3,743 | -1.2% |
| Land and buildings | 22 | €279,730 | €279,730 | = | 0.0% |
| Plant, machinery and equipment | 23 | €18,683 | €15,571 | -€3,112 | -16.7% |
| Furniture and vehicles | 24 | €1,542 | €911 | -€631 | -40.9% |
| Current assets | 29/58 | €23,812 | €86,952 | +€63,139 | +265.2% |
| Stocks and contracts in progress | 3 | - | €46,085 | +€46,085 | |
| Stocks | 30/36 | - | €46,085 | +€46,085 | |
| Amounts receivable within one year | 40/41 | €14,725 | €19,078 | +€4,353 | +29.6% |
| Trade receivables | 40 | €14,034 | €15,304 | +€1,271 | +9.1% |
| Other amounts receivable | 41 | €691 | €3,774 | +€3,082 | +445.9% |
| Cash at bank and in hand | 54/58 | €8,134 | €17,684 | +€9,550 | +117.4% |
| Deferred charges and accrued income | 490/1 | €953 | €4,105 | +€3,151 | +330.5% |
| Total equity and liabilities | 10/49 | €323,767 | €383,163 | +€59,396 | +18.3% |
| Equity | 10/15 | €231,241 | €287,949 | +€56,708 | +24.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €201,859 | €201,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,185 | €79,893 | +€56,708 | +244.6% |
| Amounts payable | 17/49 | €92,526 | €95,214 | +€2,688 | +2.9% |
| Amounts payable within one year | 42/48 | €92,526 | €95,214 | +€2,688 | +2.9% |
| Trade debts | 44 | - | €230 | +€230 | |
| Suppliers | 440/4 | - | €230 | +€230 | |
| Taxes, remuneration and social security | 45 | €1 | €266 | +€266 | +31250.6% |
| Taxes | 450/3 | €1 | €266 | +€266 | +31250.6% |
| Other amounts payable | 47/48 | €92,525 | €94,717 | +€2,192 | +2.4% |
| Non-recurring operating income | 76A | €100,000 | - | -€100,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,208 | €3,743 | -€31,464 | -89.4% |
| Other operating charges | 640/8 | €3,581 | €3,895 | +€314 | +8.8% |
| Gross operating margin | 9900 | €110,528 | €64,292 | -€46,236 | -41.8% |
| Operating profit (loss) | 9901 | €71,739 | €56,654 | -€15,085 | -21.0% |
| Financial income | 75/76B | €0 | €54 | +€54 | +269900.0% |
| Recurring financial income | 75 | €0 | €54 | +€54 | +269900.0% |
| Financial charges | 65/66B | €1 | - | -€1 | |
| Recurring financial charges | 65 | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €71,738 | €56,708 | -€15,030 | -21.0% |
| Income taxes | 67/77 | -€226 | - | +€226 | |
| Profit (loss) for the period | 9904 | €71,965 | €56,708 | -€15,257 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,965 | €56,708 | -€15,257 | -21.2% |
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 12 October 2026 via checked.be.