Boischéri: what changed
Boischéri
Largest movements
- Cash +€44,699
up €44,699 (+104%), from €43,120 to €87,819
mainly Net result for the year (+€49,825) and Other debts (+€43,158)
- Formation expenses -€30,000
down €30,000 (-25.0%), from €120,000 to €90,000
- Receivables within one year +€14,393
up €14,393 (+168%), from €8,555 to €22,948
of which Other amounts receivable: +€10,012
- Tangible fixed assets -€3,120
down €3,120 (-25.9%), from €12,068 to €8,947
of which Furniture and vehicles: -€2,081
- Other debts +€43,158
new in 2025: €43,158
- Tax, wage and social debts +€23,240
up €23,240 (+97.7%), from €23,775 to €47,015
of which Taxes: +€23,899
- Trade debts -€22,068
down €22,068 (-23.6%), from €93,344 to €71,276
- Debts after one year -€16,643
no longer reported in 2025 (was €16,643)
- Turnover -€347,272
no longer reported in 2025 (was €347,272)
- Purchases and services -€229,210
no longer reported in 2025 (was €229,210)
- Staff costs -€50,148
no longer reported in 2025 (was €50,148)
- Gross operating margin -€13,191
down €13,191 (-11.1%), from €118,661 to €105,470
- Taxes +€7,328
up €7,328 (+68.1%), from €10,766 to €18,093
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,622 | €222,621 | +€27,999 | +14.4% |
| Formation expenses | 20 | €120,000 | €90,000 | -€30,000 | -25.0% |
| Fixed assets | 21/28 | €12,068 | €8,947 | -€3,120 | -25.9% |
| Tangible fixed assets | 22/27 | €12,068 | €8,947 | -€3,120 | -25.9% |
| Plant, machinery and equipment | 23 | €7,906 | €6,867 | -€1,040 | -13.2% |
| Furniture and vehicles | 24 | €4,161 | €2,081 | -€2,081 | -50.0% |
| Current assets | 29/58 | €62,555 | €123,674 | +€61,119 | +97.7% |
| Stocks and contracts in progress | 3 | €10,789 | €11,350 | +€561 | +5.2% |
| Stocks | 30/36 | €10,789 | €11,350 | +€561 | +5.2% |
| Amounts receivable within one year | 40/41 | €8,555 | €22,948 | +€14,393 | +168% |
| Trade receivables | 40 | €8,555 | €12,936 | +€4,381 | +51.2% |
| Other amounts receivable | 41 | - | €10,012 | +€10,012 | |
| Cash at bank and in hand | 54/58 | €43,120 | €87,819 | +€44,699 | +104% |
| Deferred charges and accrued income | 490/1 | €90 | €1,556 | +€1,466 | +1,629% |
| Total equity and liabilities | 10/49 | €194,622 | €222,621 | +€27,999 | +14.4% |
| Equity | 10/15 | €43,144 | €43,127 | -€16 | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,127 | €41,127 | = | 0.0% |
| Distributable reserves | 133 | €41,127 | €41,127 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17 | €0 | -€16 | -97.7% |
| Amounts payable | 17/49 | €151,479 | €179,494 | +€28,015 | +18.5% |
| Amounts payable after more than one year | 17 | €16,643 | - | -€16,643 | |
| Financial debts | 170/4 | €16,643 | - | -€16,643 | |
| Amounts payable within one year | 42/48 | €133,434 | €178,092 | +€44,657 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €16,315 | €16,643 | +€328 | +2.0% |
| Trade debts | 44 | €93,344 | €71,276 | -€22,068 | -23.6% |
| Suppliers | 440/4 | €93,344 | €71,276 | -€22,068 | -23.6% |
| Taxes, remuneration and social security | 45 | €23,775 | €47,015 | +€23,240 | +97.7% |
| Taxes | 450/3 | €16,197 | €40,095 | +€23,899 | +148% |
| Remuneration and social security | 454/9 | €7,579 | €6,920 | -€659 | -8.7% |
| Other amounts payable | 47/48 | - | €43,158 | +€43,158 | |
| Accrued charges and deferred income | 492/3 | €1,402 | €1,402 | = | 0.0% |
| Turnover | 70 | €347,272 | - | -€347,272 | |
| Non-recurring operating income | 76A | €503 | - | -€503 | |
| Goods, raw materials, services and sundry goods | 60/61 | €229,210 | - | -€229,210 | |
| Remuneration, social security and pensions | 62 | €50,148 | - | -€50,148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,536 | €33,120 | -€416 | -1.2% |
| Other operating charges | 640/8 | €439 | €453 | +€14 | +3.2% |
| Non-recurring operating charges | 66A | €211 | €84 | -€127 | -60.3% |
| Gross operating margin | 9900 | €118,661 | €105,470 | -€13,191 | -11.1% |
| Operating profit (loss) | 9901 | €34,328 | €71,813 | +€37,485 | +109% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €1,853 | €3,895 | +€2,042 | +110% |
| Recurring financial charges | 65 | €1,853 | €3,895 | +€2,042 | +110% |
| Profit (loss) for the period before taxes | 9903 | €32,483 | €67,918 | +€35,435 | +109% |
| Income taxes | 67/77 | €10,766 | €18,093 | +€7,328 | +68.1% |
| Profit (loss) for the period | 9904 | €21,717 | €49,825 | +€28,107 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €21,717 | €49,825 | +€28,107 | +129% |
Next steps
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 4 November 2026 via checked.be.