Het Buro: 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 Buro
Largest movements
- Current investments +€16,434
new in 2025: €16,434
- Cash -€15,953
down €15,953 (-50.9%), from €31,326 to €15,374
mainly Current investments (-€16,434) and Other debts (-€916)
- Deferred charges and accrued income +€585
up €585, from €0 to €585
- Tax, wage and social debts +€1,039
up €1,039 (+65.6%), from €1,583 to €2,622
- Other debts -€916
down €916 (-60.9%), from €1,506 to €589
- Profit (loss) carried forward +€724
up €724 (+8.3%), from -€8,773 to -€8,049
- Depreciation -€3,483
down €3,483 (-92.4%), from €3,770 to €287
- Gross operating margin -€3,053
down €3,053 (-48.5%), from €6,291 to €3,238
- Taxes +€529
up €529 (+63.4%), from €834 to €1,363
- Other operating charges -€304
down €304 (-24.5%), from €1,241 to €937
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 | €34,345 | €35,396 | +€1,050 | +3.1% |
| Fixed assets | 21/28 | €287 | €0 | -€287 | -100.0% |
| Tangible fixed assets | 22/27 | €287 | €0 | -€287 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €287 | €0 | -€287 | -100.0% |
| Current assets | 29/58 | €34,058 | €35,396 | +€1,337 | +3.9% |
| Amounts receivable within one year | 40/41 | €2,732 | €3,004 | +€271 | +9.9% |
| Trade receivables | 40 | €2,732 | €3,004 | +€271 | +9.9% |
| Current investments | 50/53 | - | €16,434 | +€16,434 | |
| Cash at bank and in hand | 54/58 | €31,326 | €15,374 | -€15,953 | -50.9% |
| Deferred charges and accrued income | 490/1 | €0 | €585 | +€585 | |
| Total equity and liabilities | 10/49 | €34,345 | €35,396 | +€1,050 | +3.1% |
| Equity | 10/15 | €31,137 | €31,861 | +€724 | +2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,510 | €27,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,460 | €0 | -€1,460 | -100.0% |
| Reserves not available under the articles | 1311 | €1,460 | €0 | -€1,460 | -100.0% |
| Distributable reserves | 133 | €26,050 | €27,510 | +€1,460 | +5.6% |
| Profit (loss) carried forward | 14 | -€8,773 | -€8,049 | +€724 | +8.3% |
| Amounts payable | 17/49 | €3,209 | €3,535 | +€326 | +10.2% |
| Amounts payable within one year | 42/48 | €3,209 | €3,535 | +€326 | +10.2% |
| Trade debts | 44 | €120 | €324 | +€204 | +170.3% |
| Suppliers | 440/4 | €120 | €324 | +€204 | +170.3% |
| Taxes, remuneration and social security | 45 | €1,583 | €2,622 | +€1,039 | +65.6% |
| Taxes | 450/3 | €1,583 | €2,622 | +€1,039 | +65.6% |
| Other amounts payable | 47/48 | €1,506 | €589 | -€916 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,770 | €287 | -€3,483 | -92.4% |
| Other operating charges | 640/8 | €1,241 | €937 | -€304 | -24.5% |
| Gross operating margin | 9900 | €6,291 | €3,238 | -€3,053 | -48.5% |
| Operating profit (loss) | 9901 | €1,280 | €2,014 | +€734 | +57.3% |
| Financial income | 75/76B | €96 | €156 | +€60 | +62.3% |
| Recurring financial income | 75 | €96 | €156 | +€60 | +62.3% |
| Financial charges | 65/66B | €83 | €83 | +€0 | +0.3% |
| Recurring financial charges | 65 | €83 | €83 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €1,294 | €2,087 | +€793 | +61.3% |
| Income taxes | 67/77 | €834 | €1,363 | +€529 | +63.4% |
| Profit (loss) for the period | 9904 | €460 | €724 | +€264 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €460 | €724 | +€264 | +57.5% |
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.