Studiebureau Buresco: 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.
Studiebureau Buresco
Largest movements
- Cash +€15,836
up €15,836 (+327%), from €4,836 to €20,673
mainly Accrued charges and deferred income (+€13,980) and Receivables within one year (+€12,421)
- Receivables within one year -€12,421
down €12,421 (-85.7%), from €14,498 to €2,077
of which Trade receivables: -€11,100
- Stocks and contracts -€2,853
down €2,853 (-12.7%), from €22,462 to €19,609
- Deferred charges and accrued income +€1,788
up €1,788 (+93.9%), from €1,904 to €3,693
- Tangible fixed assets +€662
up €662 (+118%), from €564 to €1,226
- Accrued charges and deferred income +€13,980
up €13,980 (+33,973%), from €41 to €14,021
- Trade debts -€8,390
down €8,390 (-31.3%), from €26,806 to €18,416
- Other debts -€8,282
down €8,282 (-100%), from €8,282 to €0
- Profit (loss) carried forward +€3,695
up €3,695 (+76.8%), from €4,812 to €8,507
- Tax, wage and social debts +€2,011
up €2,011 (+883%), from €228 to €2,239
- Gross operating margin +€4,012
up €4,012 (+173%), from €2,314 to €6,326
- Taxes +€1,073
up €1,073 (+471%), from €228 to €1,301
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 | €46,170 | €49,183 | +€3,014 | +6.5% |
| Fixed assets | 21/28 | €2,469 | €3,132 | +€662 | +26.8% |
| Tangible fixed assets | 22/27 | €564 | €1,226 | +€662 | +118% |
| Furniture and vehicles | 24 | €564 | €1,226 | +€662 | +118% |
| Financial fixed assets | 28 | €1,906 | €1,906 | = | 0.0% |
| Current assets | 29/58 | €43,700 | €46,051 | +€2,351 | +5.4% |
| Stocks and contracts in progress | 3 | €22,462 | €19,609 | -€2,853 | -12.7% |
| Contracts in progress | 37 | €22,462 | €19,609 | -€2,853 | -12.7% |
| Amounts receivable within one year | 40/41 | €14,498 | €2,077 | -€12,421 | -85.7% |
| Trade receivables | 40 | €12,500 | €1,400 | -€11,100 | -88.8% |
| Other amounts receivable | 41 | €1,998 | €677 | -€1,320 | -66.1% |
| Cash at bank and in hand | 54/58 | €4,836 | €20,673 | +€15,836 | +327% |
| Deferred charges and accrued income | 490/1 | €1,904 | €3,693 | +€1,788 | +93.9% |
| Total equity and liabilities | 10/49 | €46,170 | €49,183 | +€3,014 | +6.5% |
| Equity | 10/15 | €10,812 | €14,507 | +€3,695 | +34.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,812 | €8,507 | +€3,695 | +76.8% |
| Amounts payable | 17/49 | €35,357 | €34,676 | -€681 | -1.9% |
| Amounts payable within one year | 42/48 | €35,316 | €20,655 | -€14,661 | -41.5% |
| Trade debts | 44 | €26,806 | €18,416 | -€8,390 | -31.3% |
| Suppliers | 440/4 | €26,806 | €18,416 | -€8,390 | -31.3% |
| Taxes, remuneration and social security | 45 | €228 | €2,239 | +€2,011 | +883% |
| Taxes | 450/3 | €228 | €2,239 | +€2,011 | +883% |
| Other amounts payable | 47/48 | €8,282 | €0 | -€8,282 | -100% |
| Accrued charges and deferred income | 492/3 | €41 | €14,021 | +€13,980 | +33,973% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €247 | €288 | +€40 | +16.3% |
| Other operating charges | 640/8 | €903 | €919 | +€16 | +1.8% |
| Gross operating margin | 9900 | €2,314 | €6,326 | +€4,012 | +173% |
| Operating profit (loss) | 9901 | €1,164 | €5,120 | +€3,955 | +340% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €125 | €125 | = | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,040 | €4,995 | +€3,955 | +380% |
| Income taxes | 67/77 | €228 | €1,301 | +€1,073 | +471% |
| Profit (loss) for the period | 9904 | €812 | €3,695 | +€2,883 | +355% |
| Profit (loss) for the period to be appropriated | 9905 | €812 | €3,695 | +€2,883 | +355% |
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 26 October 2026 via checked.be.