BURAMA: what changed
What changed
BURAMA
NACE 46.500, Wholesale of information and communication equipment
filed annual accounts (NBB)
Net result for the year
€33,016
2024 · €69,491-€36,475
Equity
€319,834
2024 · €286,818+€33,016
Cash
€415,686
2024 · €447,696-€32,010
Balance sheet total
€486,164
2024 · €522,627-€36,464
Largest movements
Assets
- Cash -€32,010
down €32,010 (-7.1%), from €447,696 to €415,686
mainly Tax, wage and social debts (-€93,030) and Investment in fixed assets (net) (-€5,791)
- Receivables within one year -€8,496
down €8,496 (-12.2%), from €69,620 to €61,124
of which Trade receivables: -€35,819
Equity and liabilities
- Tax, wage and social debts -€93,030
down €93,030 (-72.2%), from €128,815 to €35,785
of which Taxes: -€81,301
- Profit (loss) carried forward +€33,016
up €33,016 (+42.5%), from €77,725 to €110,741
- Trade debts +€23,826
up €23,826 (+22.9%), from €104,165 to €127,991
Income statement
- Gross operating margin -€110,289
down €110,289 (-57.9%), from €190,641 to €80,352
- Staff costs -€37,677
down €37,677 (-54.8%), from €68,694 to €31,017
- Depreciation -€14,117
down €14,117 (-87.8%), from €16,077 to €1,960
- Taxes -€12,773
down €12,773 (-40.3%), from €31,668 to €18,895
- Write-downs -€7,168
down €7,168, from €4,294 to -€2,874
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
€69,491
Gross operating margin
-€110,289
Staff costs
+€37,677
Depreciation
+€14,117
Write-downs
+€7,168
Other operating charges
+€450
Other operating items
-€110
Financial income
+€1,473
Financial charges
+€266
Taxes
+€12,773
Result 2025
€33,016
raises the resultlowers the resultnot broken down further in the accounts
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
-€26,219
Investment
-€5,791
Financing
€0
Cash 2024
€447,696
From operations (derived)
-€26,219
Net result for the year
+€33,016
Depreciation
+€1,960
Receivables within one year
+€8,496
Deferred charges and accrued income
-€211
Trade debts
+€23,826
Tax, wage and social debts
-€93,030
Other debts
-€275
Investment (derived)
-€5,791
Investment in fixed assets (net)
-€5,791
Cash 2025
€415,686
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €522,627 | €486,164 | -€36,464 | -7.0% |
| Fixed assets | 21/28 | €5,119 | €8,950 | +€3,831 | +74.8% |
| Tangible fixed assets | 22/27 | €1,605 | €1,236 | -€369 | -23.0% |
| Plant, machinery and equipment | 23 | €300 | - | -€300 | |
| Furniture and vehicles | 24 | €1,305 | €1,236 | -€70 | -5.3% |
| Financial fixed assets | 28 | €3,514 | €7,714 | +€4,200 | +120% |
| Current assets | 29/58 | €517,508 | €477,214 | -€40,294 | -7.8% |
| Amounts receivable within one year | 40/41 | €69,620 | €61,124 | -€8,496 | -12.2% |
| Trade receivables | 40 | €68,323 | €32,504 | -€35,819 | -52.4% |
| Other amounts receivable | 41 | €1,297 | €28,620 | +€27,323 | +2,106% |
| Cash at bank and in hand | 54/58 | €447,696 | €415,686 | -€32,010 | -7.1% |
| Deferred charges and accrued income | 490/1 | €193 | €404 | +€211 | +110% |
| Total equity and liabilities | 10/49 | €522,627 | €486,164 | -€36,464 | -7.0% |
| Equity | 10/15 | €286,818 | €319,834 | +€33,016 | +11.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €147,093 | €147,093 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €140,893 | €140,893 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,725 | €110,741 | +€33,016 | +42.5% |
| Amounts payable | 17/49 | €235,810 | €166,330 | -€69,480 | -29.5% |
| Amounts payable within one year | 42/48 | €235,810 | €166,330 | -€69,480 | -29.5% |
| Trade debts | 44 | €104,165 | €127,991 | +€23,826 | +22.9% |
| Suppliers | 440/4 | €104,165 | €127,991 | +€23,826 | +22.9% |
| Taxes, remuneration and social security | 45 | €128,815 | €35,785 | -€93,030 | -72.2% |
| Taxes | 450/3 | €112,646 | €31,345 | -€81,301 | -72.2% |
| Remuneration and social security | 454/9 | €16,169 | €4,440 | -€11,729 | -72.5% |
| Other amounts payable | 47/48 | €2,829 | €2,554 | -€275 | -9.7% |
| Remuneration, social security and pensions | 62 | €68,694 | €31,017 | -€37,677 | -54.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,077 | €1,960 | -€14,117 | -87.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,294 | -€2,874 | -€7,168 | |
| Other operating charges | 640/8 | €2,130 | €1,679 | -€450 | -21.1% |
| Non-recurring operating charges | 66A | - | €110 | +€110 | |
| Gross operating margin | 9900 | €190,641 | €80,352 | -€110,289 | -57.9% |
| Operating profit (loss) | 9901 | €99,446 | €48,459 | -€50,987 | -51.3% |
| Financial income | 75/76B | €2,987 | €4,460 | +€1,473 | +49.3% |
| Recurring financial income | 75 | €2,987 | €4,460 | +€1,473 | +49.3% |
| Financial charges | 65/66B | €1,275 | €1,009 | -€266 | -20.8% |
| Recurring financial charges | 65 | €1,275 | €1,009 | -€266 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €101,159 | €51,911 | -€49,248 | -48.7% |
| Income taxes | 67/77 | €31,668 | €18,895 | -€12,773 | -40.3% |
| Profit (loss) for the period | 9904 | €69,491 | €33,016 | -€36,475 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,491 | €33,016 | -€36,475 | -52.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.