DR.BERT BUEKERS: 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.
DR.BERT BUEKERS
Largest movements
- Current investments +€191,375
up €191,375 (+11.9%), from €1.6m to €1.8m
- Cash -€122,963
down €122,963 (-54.7%), from €224,709 to €101,746
mainly Current investments (-€191,375) and Contributions, distributions and other (-€126,711)
- Other debts +€88,944
up €88,944 (+11.1%), from €799,960 to €888,904
- Tax, wage and social debts -€36,400
down €36,400 (-61.9%), from €58,789 to €22,389
of which Taxes: -€40,454
- Reserves +€32,126
up €32,126 (+3.0%), from €1.1m to €1.1m
of which Distributable reserves: +€32,126
- Financial charges -€80,239
down €80,239 (-55.6%), from €144,322 to €64,083
- Gross operating margin -€29,350
down €29,350 (-9.9%), from €296,593 to €267,243
- Taxes +€16,017
up €16,017 (+33.3%), from €48,154 to €64,170
- Financial income +€12,094
up €12,094 (+54.1%), from €22,340 to €34,434
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 | €1,970,052 | €2,046,476 | +€76,424 | +3.9% |
| Fixed assets | 21/28 | €43,132 | €52,043 | +€8,911 | +20.7% |
| Tangible fixed assets | 22/27 | €43,132 | €52,043 | +€8,911 | +20.7% |
| Plant, machinery and equipment | 23 | €945 | €315 | -€630 | -66.7% |
| Furniture and vehicles | 24 | €1,255 | €70 | -€1,185 | -94.4% |
| Other tangible fixed assets | 26 | €24,518 | €51,658 | +€27,140 | +111% |
| Assets under construction and advance payments | 27 | €16,414 | €0 | -€16,414 | -100% |
| Current assets | 29/58 | €1,926,920 | €1,994,433 | +€67,513 | +3.5% |
| Amounts receivable within one year | 40/41 | €89,096 | €88,196 | -€900 | -1.0% |
| Trade receivables | 40 | €40,821 | €28,899 | -€11,922 | -29.2% |
| Other amounts receivable | 41 | €48,275 | €59,297 | +€11,022 | +22.8% |
| Current investments | 50/53 | €1,613,115 | €1,804,490 | +€191,375 | +11.9% |
| Cash at bank and in hand | 54/58 | €224,709 | €101,746 | -€122,963 | -54.7% |
| Total equity and liabilities | 10/49 | €1,970,052 | €2,046,476 | +€76,424 | +3.9% |
| Equity | 10/15 | €1,100,261 | €1,132,387 | +€32,126 | +2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,087,861 | €1,119,987 | +€32,126 | +3.0% |
| 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 | €1,086,001 | €1,118,127 | +€32,126 | +3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €869,791 | €914,089 | +€44,298 | +5.1% |
| Amounts payable within one year | 42/48 | €869,791 | €914,089 | +€44,298 | +5.1% |
| Trade debts | 44 | €11,041 | €2,796 | -€8,246 | -74.7% |
| Suppliers | 440/4 | €11,041 | €2,796 | -€8,246 | -74.7% |
| Taxes, remuneration and social security | 45 | €58,789 | €22,389 | -€36,400 | -61.9% |
| Taxes | 450/3 | €58,789 | €18,335 | -€40,454 | -68.8% |
| Remuneration and social security | 454/9 | - | €4,054 | +€4,054 | |
| Other amounts payable | 47/48 | €799,960 | €888,904 | +€88,944 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,382 | €9,683 | +€2,301 | +31.2% |
| Other operating charges | 640/8 | €4,596 | €4,904 | +€309 | +6.7% |
| Gross operating margin | 9900 | €296,593 | €267,243 | -€29,350 | -9.9% |
| Operating profit (loss) | 9901 | €284,615 | €252,655 | -€31,959 | -11.2% |
| Financial income | 75/76B | €22,340 | €34,434 | +€12,094 | +54.1% |
| Recurring financial income | 75 | €22,340 | €34,434 | +€12,094 | +54.1% |
| Financial charges | 65/66B | €144,322 | €64,083 | -€80,239 | -55.6% |
| Recurring financial charges | 65 | €144,322 | €64,083 | -€80,239 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €162,633 | €223,006 | +€60,373 | +37.1% |
| Income taxes | 67/77 | €48,154 | €64,170 | +€16,017 | +33.3% |
| Profit (loss) for the period | 9904 | €114,480 | €158,836 | +€44,357 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €114,480 | €158,836 | +€44,357 | +38.7% |
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 23 October 2026 via checked.be.