BOUAICHI: 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.
BOUAICHI
Largest movements
- Cash +€12,861
up €12,861 (+14.9%), from €86,187 to €99,048
mainly Net result for the year (+€9,164) and Tax, wage and social debts (+€4,627)
- Receivables within one year -€2,089
down €2,089 (-41.0%), from €5,097 to €3,008
of which Trade receivables: -€1,352
- Tangible fixed assets +€1,529
up €1,529 (+36.9%), from €4,140 to €5,669
- Profit (loss) carried forward +€9,164
up €9,164 (+13.8%), from €66,366 to €75,530
- Tax, wage and social debts +€4,627
up €4,627 (+125%), from €3,707 to €8,334
of which Remuneration and social security: +€3,392
- Gross operating margin -€1,956
down €1,956 (-7.0%), from €28,053 to €26,097
- Depreciation -€1,327
down €1,327 (-41.5%), from €3,195 to €1,868
- Other operating charges -€1,302
down €1,302 (-56.1%), from €2,320 to €1,018
- Financial charges -€822
down €822 (-47.8%), from €1,718 to €896
- Taxes +€394
up €394 (+16.9%), from €2,336 to €2,730
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 | €96,505 | €109,285 | +€12,780 | +13.2% |
| Fixed assets | 21/28 | €4,365 | €5,894 | +€1,529 | +35.0% |
| Tangible fixed assets | 22/27 | €4,140 | €5,669 | +€1,529 | +36.9% |
| Furniture and vehicles | 24 | €4,140 | €5,669 | +€1,529 | +36.9% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €92,140 | €103,391 | +€11,251 | +12.2% |
| Stocks and contracts in progress | 3 | €710 | €867 | +€157 | +22.1% |
| Stocks | 30/36 | €710 | €867 | +€157 | +22.1% |
| Amounts receivable within one year | 40/41 | €5,097 | €3,008 | -€2,089 | -41.0% |
| Trade receivables | 40 | €2,570 | €1,218 | -€1,352 | -52.6% |
| Other amounts receivable | 41 | €2,527 | €1,790 | -€737 | -29.2% |
| Cash at bank and in hand | 54/58 | €86,187 | €99,048 | +€12,861 | +14.9% |
| Deferred charges and accrued income | 490/1 | €146 | €468 | +€322 | +221% |
| Total equity and liabilities | 10/49 | €96,505 | €109,285 | +€12,780 | +13.2% |
| Equity | 10/15 | €85,847 | €95,011 | +€9,164 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €881 | €881 | = | 0.0% |
| Non-distributable reserves | 130/1 | €881 | €881 | = | 0.0% |
| Reserves not available under the articles | 1311 | €881 | €881 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,366 | €75,530 | +€9,164 | +13.8% |
| Amounts payable | 17/49 | €10,658 | €14,274 | +€3,616 | +33.9% |
| Amounts payable within one year | 42/48 | €10,658 | €14,274 | +€3,616 | +33.9% |
| Trade debts | 44 | €6,951 | €5,940 | -€1,011 | -14.5% |
| Suppliers | 440/4 | €6,951 | €5,940 | -€1,011 | -14.5% |
| Taxes, remuneration and social security | 45 | €3,707 | €8,334 | +€4,627 | +125% |
| Taxes | 450/3 | €2,432 | €3,667 | +€1,235 | +50.8% |
| Remuneration and social security | 454/9 | €1,275 | €4,667 | +€3,392 | +266% |
| Non-recurring operating income | 76A | €816 | - | -€816 | |
| Remuneration, social security and pensions | 62 | €10,321 | €10,422 | +€101 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,195 | €1,868 | -€1,327 | -41.5% |
| Other operating charges | 640/8 | €2,320 | €1,018 | -€1,302 | -56.1% |
| Gross operating margin | 9900 | €28,053 | €26,097 | -€1,956 | -7.0% |
| Operating profit (loss) | 9901 | €12,217 | €12,789 | +€572 | +4.7% |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €1,718 | €896 | -€822 | -47.8% |
| Recurring financial charges | 65 | €1,718 | €896 | -€822 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €10,500 | €11,894 | +€1,394 | +13.3% |
| Income taxes | 67/77 | €2,336 | €2,730 | +€394 | +16.9% |
| Profit (loss) for the period | 9904 | €8,164 | €9,164 | +€1,000 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,164 | €9,164 | +€1,000 | +12.2% |
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 15 October 2026 via checked.be.