Boobs by Elisabeth: what changed
Boobs by Elisabeth
Largest movements
- Tangible fixed assets +€32,917
up €32,917 (+278%), from €11,856 to €44,774
of which Furniture and vehicles: +€34,274
- Stocks and contracts +€31,436
up €31,436 (+11.8%), from €267,043 to €298,479
- Cash -€24,099
down €24,099 (-21.4%), from €112,393 to €88,294
mainly Tax, wage and social debts (-€55,071) and Investment in fixed assets (net) (-€42,815)
- Reserves +€82,806
up €82,806 (+36.5%), from €227,031 to €309,837
- Tax, wage and social debts -€55,071
down €55,071 (-62.8%), from €87,690 to €32,620
of which Taxes: -€58,350
- Debts after one year +€17,984
new in 2025: €17,984
- Other debts -€15,040
down €15,040 (-23.8%), from €63,182 to €48,142
- Current portion of long-term debt +€7,290
new in 2025: €7,290
- Gross operating margin +€17,438
up €17,438 (+11.3%), from €153,683 to €171,121
- Staff costs +€8,500
up €8,500 (+24.6%), from €34,603 to €43,103
- Depreciation +€5,085
up €5,085 (+106%), from €4,813 to €9,898
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 | €391,433 | €431,747 | +€40,314 | +10.3% |
| Fixed assets | 21/28 | €11,856 | €44,774 | +€32,917 | +278% |
| Tangible fixed assets | 22/27 | €11,856 | €44,774 | +€32,917 | +278% |
| Plant, machinery and equipment | 23 | €7,823 | €6,467 | -€1,356 | -17.3% |
| Furniture and vehicles | 24 | €4,033 | €38,307 | +€34,274 | +850% |
| Current assets | 29/58 | €379,577 | €386,973 | +€7,396 | +1.9% |
| Stocks and contracts in progress | 3 | €267,043 | €298,479 | +€31,436 | +11.8% |
| Stocks | 30/36 | €267,043 | €298,479 | +€31,436 | +11.8% |
| Amounts receivable within one year | 40/41 | €25 | €82 | +€57 | +229% |
| Trade receivables | 40 | - | €82 | +€82 | |
| Other amounts receivable | 41 | €25 | - | -€25 | |
| Cash at bank and in hand | 54/58 | €112,393 | €88,294 | -€24,099 | -21.4% |
| Deferred charges and accrued income | 490/1 | €117 | €119 | +€2 | +2.1% |
| Total equity and liabilities | 10/49 | €391,433 | €431,747 | +€40,314 | +10.3% |
| Equity | 10/15 | €230,031 | €312,837 | +€82,806 | +36.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €227,031 | €309,837 | +€82,806 | +36.5% |
| Distributable reserves | 133 | €227,031 | €309,837 | +€82,806 | +36.5% |
| Amounts payable | 17/49 | €161,402 | €118,909 | -€42,492 | -26.3% |
| Amounts payable after more than one year | 17 | - | €17,984 | +€17,984 | |
| Financial debts | 170/4 | - | €17,984 | +€17,984 | |
| Amounts payable within one year | 42/48 | €161,008 | €100,926 | -€60,082 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,290 | +€7,290 | |
| Trade debts | 44 | €10,136 | €12,875 | +€2,739 | +27.0% |
| Suppliers | 440/4 | €10,136 | €12,875 | +€2,739 | +27.0% |
| Taxes, remuneration and social security | 45 | €87,690 | €32,620 | -€55,071 | -62.8% |
| Taxes | 450/3 | €82,914 | €24,565 | -€58,350 | -70.4% |
| Remuneration and social security | 454/9 | €4,776 | €8,055 | +€3,279 | +68.7% |
| Other amounts payable | 47/48 | €63,182 | €48,142 | -€15,040 | -23.8% |
| Accrued charges and deferred income | 492/3 | €394 | - | -€394 | |
| Remuneration, social security and pensions | 62 | €34,603 | €43,103 | +€8,500 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,813 | €9,898 | +€5,085 | +106% |
| Other operating charges | 640/8 | €467 | €481 | +€14 | +3.0% |
| Gross operating margin | 9900 | €153,683 | €171,121 | +€17,438 | +11.3% |
| Operating profit (loss) | 9901 | €113,800 | €117,639 | +€3,839 | +3.4% |
| Financial income | 75/76B | €135 | €553 | +€417 | +309% |
| Recurring financial income | 75 | €135 | €553 | +€417 | +309% |
| Financial charges | 65/66B | €208 | €1,429 | +€1,221 | +588% |
| Recurring financial charges | 65 | €208 | €1,429 | +€1,221 | +588% |
| Profit (loss) for the period before taxes | 9903 | €113,728 | €116,763 | +€3,036 | +2.7% |
| Income taxes | 67/77 | €33,036 | €33,957 | +€921 | +2.8% |
| Profit (loss) for the period | 9904 | €80,692 | €82,806 | +€2,114 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,692 | €82,806 | +€2,114 | +2.6% |
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 5 November 2026 via checked.be.