BOUBA BUSINESS: what changed
BOUBA BUSINESS
Largest movements
- Receivables within one year +€60,143
up €60,143 (+54.8%), from €109,833 to €169,975
of which Trade receivables: +€47,186
- Tangible fixed assets +€9,527
up €9,527 (+34.8%), from €27,339 to €36,866
of which Furniture and vehicles: +€14,926
- Trade debts +€80,585
up €80,585 (+171%), from €47,167 to €127,751
- Tax, wage and social debts -€6,505
down €6,505 (-23.7%), from €27,402 to €20,897
of which Remuneration and social security: -€4,849
- Debts after one year -€5,133
down €5,133 (-28.8%), from €17,796 to €12,663
- Other debts +€3,112
up €3,112 (+16.5%), from €18,817 to €21,929
- Gross operating margin -€56,845
down €56,845 (-75.3%), from €75,542 to €18,696
- Staff costs -€14,391
down €14,391 (-76.8%), from €18,747 to €4,357
- Taxes -€9,375
down €9,375 (-95.0%), from €9,863 to €488
- Depreciation +€3,755
up €3,755 (+51.0%), from €7,366 to €11,122
Change in the result, 2022 to 2023
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 2022 and 2023 balance sheets and the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,629 | €237,431 | +€69,802 | +41.6% |
| Fixed assets | 21/28 | €36,339 | €45,866 | +€9,527 | +26.2% |
| Tangible fixed assets | 22/27 | €27,339 | €36,866 | +€9,527 | +34.8% |
| Furniture and vehicles | 24 | €5,098 | €20,023 | +€14,926 | +293% |
| Leasing and similar rights | 25 | €22,241 | €16,843 | -€5,398 | -24.3% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €131,290 | €191,565 | +€60,275 | +45.9% |
| Amounts receivable within one year | 40/41 | €109,833 | €169,975 | +€60,143 | +54.8% |
| Trade receivables | 40 | €109,833 | €157,019 | +€47,186 | +43.0% |
| Other amounts receivable | 41 | - | €12,957 | +€12,957 | |
| Cash at bank and in hand | 54/58 | €21,457 | €21,589 | +€132 | +0.6% |
| Total equity and liabilities | 10/49 | €167,629 | €237,431 | +€69,802 | +41.6% |
| Equity | 10/15 | €51,428 | €49,409 | -€2,020 | -3.9% |
| Contributions | 10/11 | €10,400 | €10,400 | = | 0.0% |
| Reserves | 13 | €441 | €441 | = | 0.0% |
| Non-distributable reserves | 130/1 | €441 | €441 | = | 0.0% |
| Reserves not available under the articles | 1311 | €441 | €441 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,587 | €38,568 | -€2,020 | -5.0% |
| Amounts payable | 17/49 | €116,201 | €188,022 | +€71,822 | +61.8% |
| Amounts payable after more than one year | 17 | €17,796 | €12,663 | -€5,133 | -28.8% |
| Financial debts | 170/4 | €17,796 | €12,663 | -€5,133 | -28.8% |
| Amounts payable within one year | 42/48 | €98,405 | €175,360 | +€76,955 | +78.2% |
| Current portion of amounts payable after more than one year | 42 | €5,019 | €4,782 | -€237 | -4.7% |
| Trade debts | 44 | €47,167 | €127,751 | +€80,585 | +171% |
| Suppliers | 440/4 | €47,167 | €127,751 | +€80,585 | +171% |
| Taxes, remuneration and social security | 45 | €27,402 | €20,897 | -€6,505 | -23.7% |
| Taxes | 450/3 | €12,008 | €10,352 | -€1,656 | -13.8% |
| Remuneration and social security | 454/9 | €15,394 | €10,545 | -€4,849 | -31.5% |
| Other amounts payable | 47/48 | €18,817 | €21,929 | +€3,112 | +16.5% |
| Remuneration, social security and pensions | 62 | €18,747 | €4,357 | -€14,391 | -76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,366 | €11,122 | +€3,755 | +51.0% |
| Other operating charges | 640/8 | €4,259 | €4,443 | +€185 | +4.3% |
| Gross operating margin | 9900 | €75,542 | €18,696 | -€56,845 | -75.3% |
| Operating profit (loss) | 9901 | €45,169 | -€1,225 | -€46,395 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €887 | €309 | -€578 | -65.2% |
| Recurring financial charges | 65 | €887 | €309 | -€578 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €44,283 | -€1,531 | -€45,814 | |
| Income taxes | 67/77 | €9,863 | €488 | -€9,375 | -95.0% |
| Profit (loss) for the period | 9904 | €34,419 | -€2,020 | -€36,439 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,419 | -€2,020 | -€36,439 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.