J. BURNAY CONSULTING: what changed
What changed
J. BURNAY CONSULTING
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€35,639
2024 · €56,193-€20,554
Equity
€290,034
2024 · €287,061+€2,972
Cash
€119,831
2024 · €125,726-€5,895
Balance sheet total
€338,370
2024 · €364,059-€25,690
Largest movements
Assets
- Current investments +€27,854
new in 2025: €27,854
- Tangible fixed assets -€21,907
down €21,907 (-15.7%), from €139,342 to €117,436
of which Furniture and vehicles: -€21,766
- Receivables within one year -€13,408
down €13,408 (-21.7%), from €61,784 to €48,376
of which Trade receivables: -€31,055
- Receivables after one year -€7,462
down €7,462 (-25.0%), from €29,846 to €22,385
- Cash -€5,895
down €5,895 (-4.7%), from €125,726 to €119,831
mainly Contributions, distributions and other (-€32,666) and Current investments (-€27,854)
Equity and liabilities
- Debts after one year -€17,450
down €17,450 (-63.3%), from €27,587 to €10,136
- Current portion of long-term debt -€7,656
down €7,656 (-30.5%), from €25,106 to €17,450
Income statement
- Gross operating margin -€42,122
down €42,122 (-23.2%), from €181,277 to €139,155
- Financial charges -€11,336
down €11,336 (-26.6%), from €42,600 to €31,265
- Staff costs -€5,565
down €5,565 (-14.1%), from €39,471 to €33,906
- Taxes -€3,665
down €3,665 (-16.0%), from €22,934 to €19,270
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€56,193
Gross operating margin
-€42,122
Staff costs
+€5,565
Depreciation
-€689
Other operating charges
+€16
Financial income
+€1,676
Financial charges
+€11,336
Taxes
+€3,665
Result 2025
€35,639
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€77,599
Investment
-€25,722
Financing
-€57,772
Cash 2024
€125,726
From operations (derived)
+€77,599
Net result for the year
+€35,639
Depreciation
+€22,574
Receivables after one year
+€7,462
Receivables within one year
+€13,408
Deferred charges and accrued income
+€2,072
Trade debts
+€344
Tax, wage and social debts
-€3,587
Accrued charges and deferred income
-€313
Investment (derived)
-€25,722
Investment in fixed assets (net)
+€2,132
Current investments
-€27,854
Financing
-€57,772
Debts after one year
-€17,450
Current portion of long-term debt
-€7,656
Contributions, distributions and other
-€32,666
Cash 2025
€119,831
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €364,059 | €338,370 | -€25,690 | -7.1% |
| Fixed assets | 21/28 | €142,317 | €117,611 | -€24,707 | -17.4% |
| Tangible fixed assets | 22/27 | €139,342 | €117,436 | -€21,907 | -15.7% |
| Land and buildings | 22 | €75,000 | €75,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €281 | €141 | -€140 | -49.9% |
| Furniture and vehicles | 24 | €64,061 | €42,295 | -€21,766 | -34.0% |
| Financial fixed assets | 28 | €2,975 | €175 | -€2,800 | -94.1% |
| Current assets | 29/58 | €221,742 | €220,759 | -€983 | -0.4% |
| Amounts receivable after more than one year | 29 | €29,846 | €22,385 | -€7,462 | -25.0% |
| Other amounts receivable | 291 | €29,846 | €22,385 | -€7,462 | -25.0% |
| Amounts receivable within one year | 40/41 | €61,784 | €48,376 | -€13,408 | -21.7% |
| Trade receivables | 40 | €46,495 | €15,440 | -€31,055 | -66.8% |
| Other amounts receivable | 41 | €15,289 | €32,936 | +€17,647 | +115% |
| Current investments | 50/53 | - | €27,854 | +€27,854 | |
| Cash at bank and in hand | 54/58 | €125,726 | €119,831 | -€5,895 | -4.7% |
| Deferred charges and accrued income | 490/1 | €4,385 | €2,313 | -€2,072 | -47.2% |
| Total equity and liabilities | 10/49 | €364,059 | €338,370 | -€25,690 | -7.1% |
| Equity | 10/15 | €287,061 | €290,034 | +€2,972 | +1.0% |
| Contributions | 10/11 | €6,667 | €6,667 | = | 0.0% |
| Reserves | 13 | €257,637 | €260,609 | +€2,972 | +1.2% |
| Distributable reserves | 133 | €257,637 | €260,609 | +€2,972 | +1.2% |
| Profit (loss) carried forward | 14 | €22,757 | €22,757 | = | 0.0% |
| Amounts payable | 17/49 | €76,998 | €48,336 | -€28,662 | -37.2% |
| Amounts payable after more than one year | 17 | €27,587 | €10,136 | -€17,450 | -63.3% |
| Financial debts | 170/4 | €27,587 | €10,136 | -€17,450 | -63.3% |
| Amounts payable within one year | 42/48 | €49,098 | €38,199 | -€10,899 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €25,106 | €17,450 | -€7,656 | -30.5% |
| Trade debts | 44 | €1,394 | €1,739 | +€344 | +24.7% |
| Suppliers | 440/4 | €1,394 | €1,739 | +€344 | +24.7% |
| Taxes, remuneration and social security | 45 | €22,597 | €19,010 | -€3,587 | -15.9% |
| Taxes | 450/3 | €18,068 | €15,363 | -€2,705 | -15.0% |
| Remuneration and social security | 454/9 | €4,530 | €3,647 | -€882 | -19.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €313 | €0 | -€313 | -100% |
| Remuneration, social security and pensions | 62 | €39,471 | €33,906 | -€5,565 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,886 | €22,574 | +€689 | +3.1% |
| Other operating charges | 640/8 | €1,101 | €1,085 | -€16 | -1.4% |
| Gross operating margin | 9900 | €181,277 | €139,155 | -€42,122 | -23.2% |
| Operating profit (loss) | 9901 | €118,820 | €81,590 | -€37,230 | -31.3% |
| Financial income | 75/76B | €2,907 | €4,583 | +€1,676 | +57.7% |
| Recurring financial income | 75 | €2,907 | €4,583 | +€1,676 | +57.7% |
| Financial charges | 65/66B | €42,600 | €31,265 | -€11,336 | -26.6% |
| Recurring financial charges | 65 | €42,600 | €31,265 | -€11,336 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €79,127 | €54,908 | -€24,219 | -30.6% |
| Income taxes | 67/77 | €22,934 | €19,270 | -€3,665 | -16.0% |
| Profit (loss) for the period | 9904 | €56,193 | €35,639 | -€20,554 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,193 | €35,639 | -€20,554 | -36.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.