Burton Conseil: 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.
Burton Conseil
Largest movements
- Receivables within one year +€45,350
up €45,350 (+108%), from €41,977 to €87,326
of which Other amounts receivable: +€49,113
- Cash -€5,914
down €5,914 (-5.6%), from €105,378 to €99,464
mainly Contributions, distributions and other (-€145,295) and Receivables within one year (-€45,350)
- Other debts +€123,501
new in 2025: €123,501
- Profit (loss) carried forward -€119,395
no longer reported in 2025 (was €119,395)
- Tax, wage and social debts +€28,474
up €28,474 (+1,201%), from €2,371 to €30,846
- Current portion of long-term debt +€5,064
new in 2025: €5,064
- Turnover -€185,047
no longer reported in 2025 (was €185,047)
- Purchases and services -€116,792
no longer reported in 2025 (was €116,792)
- Gross operating margin -€31,084
down €31,084 (-44.3%), from €70,225 to €39,141
- Taxes -€4,827
down €4,827 (-32.9%), from €14,689 to €9,862
- Other operating charges -€1,924
down €1,924 (-71.3%), from €2,699 to €775
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 | €159,806 | €197,650 | +€37,844 | +23.7% |
| Fixed assets | 21/28 | €12,451 | €10,497 | -€1,954 | -15.7% |
| Tangible fixed assets | 22/27 | €12,451 | €10,497 | -€1,954 | -15.7% |
| Land and buildings | 22 | €7,811 | - | -€7,811 | |
| Plant, machinery and equipment | 23 | €4,116 | €2,307 | -€1,809 | -44.0% |
| Furniture and vehicles | 24 | €524 | €1,256 | +€732 | +140% |
| Other tangible fixed assets | 26 | - | €6,933 | +€6,933 | |
| Current assets | 29/58 | €147,354 | €187,153 | +€39,798 | +27.0% |
| Amounts receivable within one year | 40/41 | €41,977 | €87,326 | +€45,350 | +108% |
| Trade receivables | 40 | €36,003 | €32,240 | -€3,764 | -10.5% |
| Other amounts receivable | 41 | €5,973 | €55,086 | +€49,113 | +822% |
| Cash at bank and in hand | 54/58 | €105,378 | €99,464 | -€5,914 | -5.6% |
| Deferred charges and accrued income | 490/1 | - | €363 | +€363 | |
| Total equity and liabilities | 10/49 | €159,806 | €197,650 | +€37,844 | +23.7% |
| Equity | 10/15 | €156,395 | €37,000 | -€119,395 | -76.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,000 | - | -€35,000 | |
| Distributable reserves | 133 | - | €35,000 | +€35,000 | |
| Profit (loss) carried forward | 14 | €119,395 | - | -€119,395 | |
| Amounts payable | 17/49 | €3,411 | €160,650 | +€157,239 | +4,610% |
| Amounts payable within one year | 42/48 | €3,411 | €160,650 | +€157,239 | +4,610% |
| Current portion of amounts payable after more than one year | 42 | - | €5,064 | +€5,064 | |
| Financial debts | 43 | €1,039 | - | -€1,039 | |
| Credit institutions | 430/8 | €1,039 | - | -€1,039 | |
| Trade debts | 44 | - | €1,239 | +€1,239 | |
| Suppliers | 440/4 | - | €1,239 | +€1,239 | |
| Taxes, remuneration and social security | 45 | €2,371 | €30,846 | +€28,474 | +1,201% |
| Taxes | 450/3 | €2,371 | €30,846 | +€28,474 | +1,201% |
| Other amounts payable | 47/48 | - | €123,501 | +€123,501 | |
| Turnover | 70 | €185,047 | - | -€185,047 | |
| Goods, raw materials, services and sundry goods | 60/61 | €116,792 | - | -€116,792 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,281 | €3,273 | -€1,007 | -23.5% |
| Other operating charges | 640/8 | €2,699 | €775 | -€1,924 | -71.3% |
| Gross operating margin | 9900 | €70,225 | €39,141 | -€31,084 | -44.3% |
| Operating profit (loss) | 9901 | €63,245 | €35,093 | -€28,152 | -44.5% |
| Financial income | 75/76B | €482 | €2,109 | +€1,627 | +338% |
| Recurring financial income | 75 | €482 | €2,109 | +€1,627 | +338% |
| Financial charges | 65/66B | €431 | €1,439 | +€1,008 | +234% |
| Recurring financial charges | 65 | €431 | €1,439 | +€1,008 | +234% |
| Profit (loss) for the period before taxes | 9903 | €63,296 | €35,762 | -€27,534 | -43.5% |
| Income taxes | 67/77 | €14,689 | €9,862 | -€4,827 | -32.9% |
| Profit (loss) for the period | 9904 | €48,607 | €25,900 | -€22,707 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,607 | €25,900 | -€22,707 | -46.7% |
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 17 October 2026 via checked.be.