WHY NOT 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.
WHY NOT BURGER
Largest movements
- Tangible fixed assets -€13,895
down €13,895 (-27.2%), from €51,006 to €37,111
of which Furniture and vehicles: -€13,185
- Tax, wage and social debts -€14,848
down €14,848 (-65.3%), from €22,746 to €7,898
of which Taxes: -€14,848
- Profit (loss) carried forward +€6,193
up €6,193 (+7.3%), from €84,613 to €90,806
- Debts after one year -€4,663
down €4,663 (-33.7%), from €13,852 to €9,189
- Trade debts -€1,680
down €1,680 (-26.7%), from €6,288 to €4,608
- Gross operating margin -€17,799
down €17,799 (-37.5%), from €47,409 to €29,610
- Purchases and services +€8,639
up €8,639 (+5.4%), from €161,154 to €169,794
- Turnover -€7,641
down €7,641 (-3.8%), from €201,716 to €194,075
- Staff costs -€7,401
no longer reported in 2025 (was €7,401)
- Depreciation +€4,016
up €4,016 (+40.7%), from €9,878 to €13,895
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 | €134,430 | €119,664 | -€14,767 | -11.0% |
| Fixed assets | 21/28 | €51,006 | €37,111 | -€13,895 | -27.2% |
| Tangible fixed assets | 22/27 | €51,006 | €37,111 | -€13,895 | -27.2% |
| Plant, machinery and equipment | 23 | €1,655 | €946 | -€709 | -42.9% |
| Furniture and vehicles | 24 | €49,351 | €36,165 | -€13,185 | -26.7% |
| Current assets | 29/58 | €83,425 | €82,553 | -€872 | -1.0% |
| Amounts receivable within one year | 40/41 | €69,351 | €68,394 | -€957 | -1.4% |
| Trade receivables | 40 | €280 | €0 | -€280 | -100% |
| Other amounts receivable | 41 | €69,071 | €68,394 | -€677 | -1.0% |
| Cash at bank and in hand | 54/58 | €13,978 | €14,082 | +€104 | +0.7% |
| Deferred charges and accrued income | 490/1 | €96 | €76 | -€19 | -20.1% |
| Total equity and liabilities | 10/49 | €134,430 | €119,664 | -€14,767 | -11.0% |
| Equity | 10/15 | €87,113 | €93,306 | +€6,193 | +7.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,613 | €90,806 | +€6,193 | +7.3% |
| Amounts payable | 17/49 | €47,317 | €26,357 | -€20,960 | -44.3% |
| Amounts payable after more than one year | 17 | €13,852 | €9,189 | -€4,663 | -33.7% |
| Financial debts | 170/4 | €13,852 | €9,189 | -€4,663 | -33.7% |
| Amounts payable within one year | 42/48 | €33,465 | €17,168 | -€16,297 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | €4,431 | €4,663 | +€231 | +5.2% |
| Trade debts | 44 | €6,288 | €4,608 | -€1,680 | -26.7% |
| Suppliers | 440/4 | €6,288 | €4,608 | -€1,680 | -26.7% |
| Taxes, remuneration and social security | 45 | €22,746 | €7,898 | -€14,848 | -65.3% |
| Taxes | 450/3 | €22,746 | €7,898 | -€14,848 | -65.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €201,716 | €194,075 | -€7,641 | -3.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €161,154 | €169,794 | +€8,639 | +5.4% |
| Remuneration, social security and pensions | 62 | €7,401 | - | -€7,401 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,878 | €13,895 | +€4,016 | +40.7% |
| Other operating charges | 640/8 | €7,973 | €5,277 | -€2,696 | -33.8% |
| Gross operating margin | 9900 | €47,409 | €29,610 | -€17,799 | -37.5% |
| Operating profit (loss) | 9901 | €22,157 | €10,439 | -€11,718 | -52.9% |
| Financial income | 75/76B | €6 | €449 | +€444 | +7,784% |
| Recurring financial income | 75 | €6 | €449 | +€444 | +7,784% |
| Financial charges | 65/66B | €569 | €1,443 | +€874 | +154% |
| Recurring financial charges | 65 | €569 | €1,443 | +€874 | +154% |
| Profit (loss) for the period before taxes | 9903 | €21,594 | €9,445 | -€12,149 | -56.3% |
| Income taxes | 67/77 | €2,892 | €3,252 | +€361 | +12.5% |
| Profit (loss) for the period | 9904 | €18,703 | €6,193 | -€12,510 | -66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,703 | €6,193 | -€12,510 | -66.9% |
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 16 October 2026 via checked.be.