BOUBAS ALIMENTATION: 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.
BOUBAS ALIMENTATION
Largest movements
- Receivables within one year +€25,019
up €25,019 (+320.4%), from €7,809 to €32,828
of which Other amounts receivable: +€29,685
- Tangible fixed assets -€22,786
down €22,786 (-70.9%), from €32,147 to €9,361
of which Furniture and vehicles: -€22,410
- Cash -€6,275
down €6,275 (-95.8%), from €6,548 to €273
mainly Receivables within one year (-€25,019) and Other debts (-€6,393)
- Other debts -€6,393
no longer reported in 2025 (was €6,393)
- Profit (loss) carried forward +€4,473
up €4,473 (+88.9%), from €5,029 to €9,503
- Tax, wage and social debts -€1,314
no longer reported in 2025 (was €1,314)
- Trade debts -€960
down €960 (-4.2%), from €22,625 to €21,664
- Gross operating margin +€21,182
up €21,182 (+237.1%), from €8,935 to €30,117
- Purchases and services +€13,814
up €13,814 (+2.8%), from €496,718 to €510,532
- Taxes +€11,751
new in 2025: €11,751
- Depreciation -€5,308
down €5,308 (-38.7%), from €13,731 to €8,422
- Other operating charges -€3,763
down €3,763 (-65.9%), from €5,711 to €1,949
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.
Cash bridge derived
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 | €53,960 | €49,767 | -€4,194 | -7.8% |
| Fixed assets | 21/28 | €37,272 | €14,485 | -€22,786 | -61.1% |
| Tangible fixed assets | 22/27 | €32,147 | €9,361 | -€22,786 | -70.9% |
| Plant, machinery and equipment | 23 | €1,504 | €1,128 | -€376 | -25.0% |
| Furniture and vehicles | 24 | €30,643 | €8,233 | -€22,410 | -73.1% |
| Financial fixed assets | 28 | €5,125 | €5,125 | = | 0.0% |
| Current assets | 29/58 | €16,689 | €35,281 | +€18,593 | +111.4% |
| Stocks and contracts in progress | 3 | €2,332 | €2,180 | -€151 | -6.5% |
| Stocks | 30/36 | €2,332 | €2,180 | -€151 | -6.5% |
| Amounts receivable within one year | 40/41 | €7,809 | €32,828 | +€25,019 | +320.4% |
| Trade receivables | 40 | €5,851 | €1,185 | -€4,666 | -79.8% |
| Other amounts receivable | 41 | €1,958 | €31,643 | +€29,685 | +1516.0% |
| Cash at bank and in hand | 54/58 | €6,548 | €273 | -€6,275 | -95.8% |
| Total equity and liabilities | 10/49 | €53,960 | €49,767 | -€4,194 | -7.8% |
| Equity | 10/15 | €23,629 | €28,103 | +€4,473 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,029 | €9,503 | +€4,473 | +88.9% |
| Amounts payable | 17/49 | €30,331 | €21,664 | -€8,667 | -28.6% |
| Amounts payable within one year | 42/48 | €30,331 | €21,664 | -€8,667 | -28.6% |
| Trade debts | 44 | €22,625 | €21,664 | -€960 | -4.2% |
| Suppliers | 440/4 | €22,625 | €21,664 | -€960 | -4.2% |
| Taxes, remuneration and social security | 45 | €1,314 | - | -€1,314 | |
| Taxes | 450/3 | €1,314 | - | -€1,314 | |
| Other amounts payable | 47/48 | €6,393 | - | -€6,393 | |
| Goods, raw materials, services and sundry goods | 60/61 | €496,718 | €510,532 | +€13,814 | +2.8% |
| Remuneration, social security and pensions | 62 | - | €2,560 | +€2,560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,731 | €8,422 | -€5,308 | -38.7% |
| Other operating charges | 640/8 | €5,711 | €1,949 | -€3,763 | -65.9% |
| Non-recurring operating charges | 66A | - | €921 | +€921 | |
| Gross operating margin | 9900 | €8,935 | €30,117 | +€21,182 | +237.1% |
| Operating profit (loss) | 9901 | -€10,507 | €16,266 | +€26,773 | |
| Financial charges | 65/66B | €70 | €42 | -€28 | -39.6% |
| Recurring financial charges | 65 | €70 | €42 | -€28 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,577 | €16,224 | +€26,801 | |
| Income taxes | 67/77 | - | €11,751 | +€11,751 | |
| Profit (loss) for the period | 9904 | -€10,577 | €4,473 | +€15,050 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,577 | €4,473 | +€15,050 |
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 10 October 2026 via checked.be.