BOU CHAIB: 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.
BOU CHAIB
Largest movements
- Intangible fixed assets +€22,500
new in 2024: €22,500
- Receivables within one year +€7,732
up €7,732 (+83.9%), from €9,217 to €16,949
of which Trade receivables: +€6,936
- Tangible fixed assets -€1,500
down €1,500 (-50.0%), from €3,000 to €1,500
- Cash -€682
down €682 (-9.9%), from €6,861 to €6,179
mainly Investment in fixed assets (net) (-€25,000) and Receivables within one year (-€7,732)
- Trade debts +€19,483
up €19,483 (+271%), from €7,194 to €26,677
- Other debts +€4,000
up €4,000 (+484%), from €826 to €4,826
- Profit (loss) carried forward +€3,607
up €3,607 (+25.5%), from €14,133 to €17,741
- Tax, wage and social debts +€960
up €960 (+62.4%), from €1,538 to €2,498
- Depreciation +€2,500
up €2,500 (+167%), from €1,500 to €4,000
- Other operating charges -€611
down €611 (-48.4%), from €1,261 to €651
- Taxes -€490
down €490 (-33.8%), from €1,450 to €960
- Financial income -€330
no longer reported in 2024 (was €330)
- Gross operating margin -€159
down €159 (-1.7%), from €9,519 to €9,360
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,691 | €54,742 | +€28,050 | +105% |
| Fixed assets | 21/28 | €3,000 | €24,000 | +€21,000 | +700% |
| Intangible fixed assets | 21 | - | €22,500 | +€22,500 | |
| Tangible fixed assets | 22/27 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Furniture and vehicles | 24 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Current assets | 29/58 | €23,691 | €30,742 | +€7,050 | +29.8% |
| Stocks and contracts in progress | 3 | €7,500 | €7,500 | = | 0.0% |
| Stocks | 30/36 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,217 | €16,949 | +€7,732 | +83.9% |
| Trade receivables | 40 | - | €6,936 | +€6,936 | |
| Other amounts receivable | 41 | €9,217 | €10,012 | +€796 | +8.6% |
| Cash at bank and in hand | 54/58 | €6,861 | €6,179 | -€682 | -9.9% |
| Deferred charges and accrued income | 490/1 | €114 | €114 | = | 0.0% |
| Total equity and liabilities | 10/49 | €26,691 | €54,742 | +€28,050 | +105% |
| Equity | 10/15 | €17,133 | €20,741 | +€3,607 | +21.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,133 | €17,741 | +€3,607 | +25.5% |
| Amounts payable | 17/49 | €9,558 | €34,001 | +€24,443 | +256% |
| Amounts payable within one year | 42/48 | €9,558 | €34,001 | +€24,443 | +256% |
| Trade debts | 44 | €7,194 | €26,677 | +€19,483 | +271% |
| Suppliers | 440/4 | €7,194 | €26,677 | +€19,483 | +271% |
| Taxes, remuneration and social security | 45 | €1,538 | €2,498 | +€960 | +62.4% |
| Taxes | 450/3 | €1,538 | €2,498 | +€960 | +62.4% |
| Other amounts payable | 47/48 | €826 | €4,826 | +€4,000 | +484% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €4,000 | +€2,500 | +167% |
| Other operating charges | 640/8 | €1,261 | €651 | -€611 | -48.4% |
| Gross operating margin | 9900 | €9,519 | €9,360 | -€159 | -1.7% |
| Operating profit (loss) | 9901 | €6,757 | €4,709 | -€2,048 | -30.3% |
| Financial income | 75/76B | €330 | - | -€330 | |
| Recurring financial income | 75 | €330 | - | -€330 | |
| Financial charges | 65/66B | €141 | €142 | +€2 | +1.1% |
| Recurring financial charges | 65 | €141 | €142 | +€2 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €6,947 | €4,567 | -€2,379 | -34.2% |
| Income taxes | 67/77 | €1,450 | €960 | -€490 | -33.8% |
| Profit (loss) for the period | 9904 | €5,497 | €3,607 | -€1,889 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,497 | €3,607 | -€1,889 | -34.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.