VAN BURM: 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.
VAN BURM
Largest movements
- Receivables within one year -€1,271
down €1,271 (-70.0%), from €1,815 to €544
of which Trade receivables: -€988
- Deferred charges and accrued income -€955
down €955 (-97.1%), from €984 to €28
- Tangible fixed assets -€453
down €453 (-92.1%), from €492 to €39
- Cash +€364
up €364 (+44.2%), from €822 to €1,186
mainly Other debts (+€9,825) and Receivables within one year (+€1,271)
- Other debts +€9,825
up €9,825 (+1,585%), from €620 to €10,445
- Tax, wage and social debts -€8,128
down €8,128 (-99.7%), from €8,150 to €22
of which Remuneration and social security: -€8,150
- Profit (loss) carried forward -€2,413
down €2,413 (-6.2%), from -€38,938 to -€41,351
- Trade debts -€1,600
down €1,600 (-37.7%), from €4,240 to €2,640
- Gross operating margin +€10,316
up €10,316 (+92.0%), from -€11,212 to -€896
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 | €4,112 | €1,797 | -€2,315 | -56.3% |
| Fixed assets | 21/28 | €492 | €39 | -€453 | -92.1% |
| Tangible fixed assets | 22/27 | €492 | €39 | -€453 | -92.1% |
| Furniture and vehicles | 24 | €492 | €39 | -€453 | -92.1% |
| Current assets | 29/58 | €3,621 | €1,759 | -€1,862 | -51.4% |
| Amounts receivable within one year | 40/41 | €1,815 | €544 | -€1,271 | -70.0% |
| Trade receivables | 40 | €1,254 | €266 | -€988 | -78.8% |
| Other amounts receivable | 41 | €561 | €278 | -€283 | -50.4% |
| Cash at bank and in hand | 54/58 | €822 | €1,186 | +€364 | +44.2% |
| Deferred charges and accrued income | 490/1 | €984 | €28 | -€955 | -97.1% |
| Total equity and liabilities | 10/49 | €4,112 | €1,797 | -€2,315 | -56.3% |
| Equity | 10/15 | -€8,898 | -€11,310 | -€2,413 | -27.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,449 | €11,449 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €9,589 | €9,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,938 | -€41,351 | -€2,413 | -6.2% |
| Amounts payable | 17/49 | €13,010 | €13,107 | +€98 | +0.7% |
| Amounts payable within one year | 42/48 | €13,010 | €13,107 | +€98 | +0.7% |
| Trade debts | 44 | €4,240 | €2,640 | -€1,600 | -37.7% |
| Suppliers | 440/4 | €4,240 | €2,640 | -€1,600 | -37.7% |
| Taxes, remuneration and social security | 45 | €8,150 | €22 | -€8,128 | -99.7% |
| Taxes | 450/3 | - | €22 | +€22 | |
| Remuneration and social security | 454/9 | €8,150 | - | -€8,150 | |
| Other amounts payable | 47/48 | €620 | €10,445 | +€9,825 | +1,585% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €453 | -€97 | -17.7% |
| Other operating charges | 640/8 | €973 | €918 | -€55 | -5.7% |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | -€11,212 | -€896 | +€10,316 | +92.0% |
| Operating profit (loss) | 9901 | -€12,810 | -€2,266 | +€10,543 | +82.3% |
| Financial income | 75/76B | €2 | €12 | +€10 | +441% |
| Recurring financial income | 75 | €2 | €12 | +€10 | +441% |
| Financial charges | 65/66B | €185 | €158 | -€27 | -14.4% |
| Recurring financial charges | 65 | €185 | €158 | -€27 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,992 | -€2,413 | +€10,580 | +81.4% |
| Profit (loss) for the period | 9904 | -€12,992 | -€2,413 | +€10,580 | +81.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,992 | -€2,413 | +€10,580 | +81.4% |
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 27 October 2026 via checked.be.