HET BUREAU: 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.
HET BUREAU
Largest movements
- Cash -€2,502
down €2,502 (-29.1%), from €8,606 to €6,104
mainly Contributions, distributions and other (-€8,991) and Trade debts (-€6,028)
- Tangible fixed assets -€2,190
down €2,190 (-26.9%), from €8,151 to €5,961
of which Furniture and vehicles: -€1,937
- Receivables within one year -€1,230
down €1,230 (-5.3%), from €23,351 to €22,121
of which Trade receivables: -€1,189
- Trade debts -€6,028
down €6,028 (-87.3%), from €6,906 to €878
- Other debts +€785
up €785 (+24.2%), from €3,241 to €4,026
- Reserves -€462
down €462 (-4.2%), from €10,991 to €10,528
of which Distributable reserves: -€462
- Other operating charges -€1,364
down €1,364 (-67.7%), from €2,014 to €649
- Depreciation +€1,013
up €1,013 (+86.1%), from €1,177 to €2,190
- Gross operating margin -€921
down €921 (-5.8%), from €15,810 to €14,889
- Taxes -€582
down €582 (-14.7%), from €3,952 to €3,370
- Financial income -€298
down €298 (-61.9%), from €481 to €183
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 | €40,251 | €34,560 | -€5,691 | -14.1% |
| Fixed assets | 21/28 | €8,151 | €5,961 | -€2,190 | -26.9% |
| Tangible fixed assets | 22/27 | €8,151 | €5,961 | -€2,190 | -26.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,728 | €3,791 | -€1,937 | -33.8% |
| Other tangible fixed assets | 26 | €2,423 | €2,170 | -€253 | -10.4% |
| Current assets | 29/58 | €32,101 | €28,600 | -€3,501 | -10.9% |
| Amounts receivable within one year | 40/41 | €23,351 | €22,121 | -€1,230 | -5.3% |
| Trade receivables | 40 | €17,959 | €16,769 | -€1,189 | -6.6% |
| Other amounts receivable | 41 | €5,392 | €5,351 | -€41 | -0.8% |
| Cash at bank and in hand | 54/58 | €8,606 | €6,104 | -€2,502 | -29.1% |
| Deferred charges and accrued income | 490/1 | €144 | €376 | +€232 | +161% |
| Total equity and liabilities | 10/49 | €40,251 | €34,560 | -€5,691 | -14.1% |
| Equity | 10/15 | €23,391 | €22,928 | -€462 | -2.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,991 | €10,528 | -€462 | -4.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €8,991 | €8,528 | -€462 | -5.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,861 | €11,632 | -€5,229 | -31.0% |
| Amounts payable within one year | 42/48 | €16,861 | €11,632 | -€5,229 | -31.0% |
| Trade debts | 44 | €6,906 | €878 | -€6,028 | -87.3% |
| Suppliers | 440/4 | €6,906 | €878 | -€6,028 | -87.3% |
| Taxes, remuneration and social security | 45 | €6,714 | €6,728 | +€14 | +0.2% |
| Taxes | 450/3 | €4,861 | €4,812 | -€49 | -1.0% |
| Remuneration and social security | 454/9 | €1,853 | €1,916 | +€63 | +3.4% |
| Other amounts payable | 47/48 | €3,241 | €4,026 | +€785 | +24.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,177 | €2,190 | +€1,013 | +86.1% |
| Other operating charges | 640/8 | €2,014 | €649 | -€1,364 | -67.7% |
| Gross operating margin | 9900 | €15,810 | €14,889 | -€921 | -5.8% |
| Operating profit (loss) | 9901 | €12,620 | €12,050 | -€570 | -4.5% |
| Financial income | 75/76B | €481 | €183 | -€298 | -61.9% |
| Recurring financial income | 75 | €481 | €183 | -€298 | -61.9% |
| Financial charges | 65/66B | €159 | €335 | +€176 | +111% |
| Recurring financial charges | 65 | €159 | €335 | +€176 | +111% |
| Profit (loss) for the period before taxes | 9903 | €12,942 | €11,898 | -€1,044 | -8.1% |
| Income taxes | 67/77 | €3,952 | €3,370 | -€582 | -14.7% |
| Profit (loss) for the period | 9904 | €8,991 | €8,528 | -€462 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,991 | €8,528 | -€462 | -5.1% |
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 30 October 2026 via checked.be.