BOUBA CHIMIE: 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.
BOUBA CHIMIE
Largest movements
- Tangible fixed assets +€520,853
up €520,853 (+69.6%), from €748,750 to €1.3m
of which Land and buildings: +€530,975
- Cash +€52,526
up €52,526 (+266%), from €19,725 to €72,251
mainly Debts after one year (+€740,000) and Depreciation (+€41,647)
- Debts after one year +€740,000
up €740,000 (+292%), from €253,000 to €993,000
- Trade debts -€80,045
down €80,045 (-18.3%), from €436,845 to €356,800
- Profit (loss) carried forward -€79,920
down €79,920, from €4,559 to -€75,360
- Gross operating margin +€18,705
up €18,705 (+74.0%), from €25,273 to €43,978
- Depreciation +€13,793
up €13,793 (+49.5%), from €27,854 to €41,647
- Staff costs -€11,659
down €11,659 (-98.9%), from €11,788 to €129
- Other operating charges +€7,403
up €7,403 (+1,276%), from €580 to €7,983
- Financial charges +€936
up €936 (+72.6%), from €1,290 to €2,226
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 | €778,198 | €1,343,035 | +€564,837 | +72.6% |
| Fixed assets | 21/28 | €748,750 | €1,269,603 | +€520,853 | +69.6% |
| Tangible fixed assets | 22/27 | €748,750 | €1,269,603 | +€520,853 | +69.6% |
| Land and buildings | 22 | €656,962 | €1,187,936 | +€530,975 | +80.8% |
| Plant, machinery and equipment | 23 | €91,667 | €81,667 | -€10,000 | -10.9% |
| Furniture and vehicles | 24 | €122 | - | -€122 | |
| Current assets | 29/58 | €29,448 | €73,432 | +€43,984 | +149% |
| Amounts receivable within one year | 40/41 | €6,196 | €1,181 | -€5,015 | -80.9% |
| Other amounts receivable | 41 | €6,196 | €1,181 | -€5,015 | -80.9% |
| Cash at bank and in hand | 54/58 | €19,725 | €72,251 | +€52,526 | +266% |
| Deferred charges and accrued income | 490/1 | €3,527 | - | -€3,527 | |
| Total equity and liabilities | 10/49 | €778,198 | €1,343,035 | +€564,837 | +72.6% |
| Equity | 10/15 | €25,019 | -€54,900 | -€79,920 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,559 | -€75,360 | -€79,920 | |
| Amounts payable | 17/49 | €753,179 | €1,397,935 | +€644,756 | +85.6% |
| Amounts payable after more than one year | 17 | €253,000 | €993,000 | +€740,000 | +292% |
| Financial debts | 170/4 | €253,000 | €993,000 | +€740,000 | +292% |
| Amounts payable within one year | 42/48 | €500,179 | €404,935 | -€95,244 | -19.0% |
| Trade debts | 44 | €436,845 | €356,800 | -€80,045 | -18.3% |
| Suppliers | 440/4 | €436,845 | €356,800 | -€80,045 | -18.3% |
| Taxes, remuneration and social security | 45 | €16,112 | €12,549 | -€3,562 | -22.1% |
| Taxes | 450/3 | €5,065 | €1,485 | -€3,580 | -70.7% |
| Remuneration and social security | 454/9 | €11,047 | €11,064 | +€17 | +0.2% |
| Other amounts payable | 47/48 | €47,223 | €35,586 | -€11,637 | -24.6% |
| Remuneration, social security and pensions | 62 | €11,788 | €129 | -€11,659 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,854 | €41,647 | +€13,793 | +49.5% |
| Other operating charges | 640/8 | €580 | €7,983 | +€7,403 | +1,276% |
| Non-recurring operating charges | 66A | - | €71,913 | +€71,913 | |
| Gross operating margin | 9900 | €25,273 | €43,978 | +€18,705 | +74.0% |
| Operating profit (loss) | 9901 | -€14,949 | -€77,694 | -€62,745 | -420% |
| Financial charges | 65/66B | €1,290 | €2,226 | +€936 | +72.6% |
| Recurring financial charges | 65 | €1,290 | €2,226 | +€936 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,238 | -€79,920 | -€63,681 | -392% |
| Profit (loss) for the period | 9904 | -€16,238 | -€79,920 | -€63,681 | -392% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,238 | -€79,920 | -€63,681 | -392% |
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 25 October 2026 via checked.be.