Euro Burger: 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.
Euro Burger
Largest movements
- Tangible fixed assets +€10,257
up €10,257 (+49.7%), from €20,646 to €30,903
- Cash +€4,151
up €4,151 (+154%), from €2,694 to €6,846
mainly Net result for the year (+€14,846) and Depreciation (+€7,016)
- Profit (loss) carried forward +€7,846
up €7,846 (+14.9%), from -€52,575 to -€44,729
- Reserves +€7,000
new in 2025: €7,000
- Trade debts -€4,216
no longer reported in 2025 (was €4,216)
- Other debts +€3,381
up €3,381 (+6.0%), from €56,345 to €59,726
- Tax, wage and social debts +€700
new in 2025: €700
- Purchases and services -€16,777
down €16,777 (-32.6%), from €51,479 to €34,702
- Turnover -€12,207
down €12,207 (-16.8%), from €72,728 to €60,521
- Staff costs -€9,105
down €9,105 (-81.3%), from €11,204 to €2,099
- Gross operating margin +€4,401
up €4,401 (+20.5%), from €21,418 to €25,819
- Depreciation +€1,675
up €1,675 (+31.4%), from €5,341 to €7,016
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 | €26,886 | €41,597 | +€14,711 | +54.7% |
| Fixed assets | 21/28 | €20,646 | €30,903 | +€10,257 | +49.7% |
| Tangible fixed assets | 22/27 | €20,646 | €30,903 | +€10,257 | +49.7% |
| Furniture and vehicles | 24 | €20,646 | €30,903 | +€10,257 | +49.7% |
| Current assets | 29/58 | €6,240 | €10,694 | +€4,454 | +71.4% |
| Amounts receivable within one year | 40/41 | €3,546 | €3,848 | +€303 | +8.5% |
| Other amounts receivable | 41 | €3,546 | €3,848 | +€303 | +8.5% |
| Cash at bank and in hand | 54/58 | €2,694 | €6,846 | +€4,151 | +154% |
| Total equity and liabilities | 10/49 | €26,886 | €41,597 | +€14,711 | +54.7% |
| Equity | 10/15 | -€33,675 | -€18,829 | +€14,846 | +44.1% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | - | €7,000 | +€7,000 | |
| Distributable reserves | 133 | - | €7,000 | +€7,000 | |
| Profit (loss) carried forward | 14 | -€52,575 | -€44,729 | +€7,846 | +14.9% |
| Amounts payable | 17/49 | €60,561 | €60,426 | -€135 | -0.2% |
| Amounts payable within one year | 42/48 | €60,561 | €60,426 | -€135 | -0.2% |
| Trade debts | 44 | €4,216 | - | -€4,216 | |
| Suppliers | 440/4 | €4,216 | - | -€4,216 | |
| Taxes, remuneration and social security | 45 | - | €700 | +€700 | |
| Taxes | 450/3 | - | €700 | +€700 | |
| Other amounts payable | 47/48 | €56,345 | €59,726 | +€3,381 | +6.0% |
| Turnover | 70 | €72,728 | €60,521 | -€12,207 | -16.8% |
| Non-recurring operating income | 76A | €169 | - | -€169 | |
| Goods, raw materials, services and sundry goods | 60/61 | €51,479 | €34,702 | -€16,777 | -32.6% |
| Remuneration, social security and pensions | 62 | €11,204 | €2,099 | -€9,105 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,341 | €7,016 | +€1,675 | +31.4% |
| Other operating charges | 640/8 | €2,033 | €921 | -€1,113 | -54.7% |
| Gross operating margin | 9900 | €21,418 | €25,819 | +€4,401 | +20.5% |
| Operating profit (loss) | 9901 | €2,840 | €15,784 | +€12,944 | +456% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €152 | €90 | -€63 | -41.2% |
| Recurring financial charges | 65 | €152 | €90 | -€63 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €2,691 | €15,695 | +€13,004 | +483% |
| Income taxes | 67/77 | €126 | €849 | +€723 | +573% |
| Profit (loss) for the period | 9904 | €2,565 | €14,846 | +€12,281 | +479% |
| Profit (loss) for the period to be appropriated | 9905 | €2,565 | €14,846 | +€12,281 | +479% |
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 1 November 2026 via checked.be.