Buro 2B: what changed
Two fiscal 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.
Buro 2B
Largest movements
- Current investments +€29,000
new in 2025: €29,000
- Cash -€28,598
down €28,598 (-65.8%), from €43,457 to €14,859
mainly Current investments (-€29,000) and Debts after one year (-€6,533)
- Receivables within one year +€6,299
up €6,299 (+103.3%), from €6,098 to €12,396
of which Trade receivables: +€6,191
- Tangible fixed assets -€3,490
down €3,490 (-10.7%), from €32,616 to €29,126
of which Furniture and vehicles: -€3,481
- Reserves +€15,118
up €15,118 (+48.2%), from €31,396 to €46,514
- Debts after one year -€6,533
down €6,533 (-29.4%), from €22,244 to €15,711
- Tax, wage and social debts -€5,327
down €5,327 (-40.6%), from €13,127 to €7,800
of which Taxes: -€5,448
- Gross operating margin -€17,137
down €17,137 (-36.3%), from €47,181 to €30,044
- Taxes -€4,085
down €4,085 (-49.1%), from €8,325 to €4,240
- Depreciation +€2,649
up €2,649 (+42.5%), from €6,238 to €8,887
- Financial charges +€730
up €730 (+68.1%), from €1,072 to €1,802
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.
Cash bridge derived
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 | €82,900 | €86,258 | +€3,358 | +4.1% |
| Fixed assets | 21/28 | €32,616 | €29,126 | -€3,490 | -10.7% |
| Tangible fixed assets | 22/27 | €32,616 | €29,126 | -€3,490 | -10.7% |
| Plant, machinery and equipment | 23 | €10 | €0 | -€10 | -100.0% |
| Furniture and vehicles | 24 | €32,607 | €29,126 | -€3,481 | -10.7% |
| Current assets | 29/58 | €50,283 | €57,132 | +€6,848 | +13.6% |
| Amounts receivable within one year | 40/41 | €6,098 | €12,396 | +€6,299 | +103.3% |
| Trade receivables | 40 | €6,098 | €12,289 | +€6,191 | +101.5% |
| Other amounts receivable | 41 | - | €108 | +€108 | |
| Current investments | 50/53 | - | €29,000 | +€29,000 | |
| Cash at bank and in hand | 54/58 | €43,457 | €14,859 | -€28,598 | -65.8% |
| Deferred charges and accrued income | 490/1 | €728 | €877 | +€148 | +20.4% |
| Total equity and liabilities | 10/49 | €82,900 | €86,258 | +€3,358 | +4.1% |
| Equity | 10/15 | €32,396 | €47,514 | +€15,118 | +46.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,396 | €46,514 | +€15,118 | +48.2% |
| Distributable reserves | 133 | €31,396 | €46,514 | +€15,118 | +48.2% |
| Amounts payable | 17/49 | €50,504 | €38,744 | -€11,760 | -23.3% |
| Amounts payable after more than one year | 17 | €22,244 | €15,711 | -€6,533 | -29.4% |
| Financial debts | 170/4 | €22,244 | €15,711 | -€6,533 | -29.4% |
| Amounts payable within one year | 42/48 | €28,260 | €22,416 | -€5,845 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €6,272 | €6,533 | +€261 | +4.2% |
| Trade debts | 44 | €155 | €174 | +€20 | +12.7% |
| Suppliers | 440/4 | €155 | €174 | +€20 | +12.7% |
| Taxes, remuneration and social security | 45 | €13,127 | €7,800 | -€5,327 | -40.6% |
| Taxes | 450/3 | €13,127 | €7,679 | -€5,448 | -41.5% |
| Remuneration and social security | 454/9 | - | €122 | +€122 | |
| Other amounts payable | 47/48 | €8,707 | €7,908 | -€799 | -9.2% |
| Accrued charges and deferred income | 492/3 | - | €618 | +€618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,238 | €8,887 | +€2,649 | +42.5% |
| Other operating charges | 640/8 | €150 | €0 | -€150 | -100.0% |
| Gross operating margin | 9900 | €47,181 | €30,044 | -€17,137 | -36.3% |
| Operating profit (loss) | 9901 | €40,793 | €21,157 | -€19,635 | -48.1% |
| Financial income | 75/76B | €0 | €3 | +€3 | +1821.4% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1821.4% |
| Financial charges | 65/66B | €1,072 | €1,802 | +€730 | +68.1% |
| Recurring financial charges | 65 | €1,072 | €1,802 | +€730 | +68.1% |
| Profit (loss) for the period before taxes | 9903 | €39,721 | €19,358 | -€20,363 | -51.3% |
| Income taxes | 67/77 | €8,325 | €4,240 | -€4,085 | -49.1% |
| Profit (loss) for the period | 9904 | €31,396 | €15,118 | -€16,278 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,396 | €15,118 | -€16,278 | -51.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.