BOUCHAT: what changed
Two fiscal 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.
BOUCHAT
Largest movements
- Receivables within one year +€3,365
up €3,365 (+1.5%), from €222,039 to €225,404
- Reserves +€7,686
up €7,686 (+4.4%), from €173,313 to €180,999
of which Distributable reserves: +€7,686
- Tax, wage and social debts -€4,402
down €4,402 (-36.5%), from €12,056 to €7,654
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial income +€350
up €350 (+2.9%), from €12,004 to €12,355
- Gross operating margin -€267
down €267 (-63.7%), from -€420 to -€687
- Taxes +€207
up €207 (+5.6%), from €3,728 to €3,935
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 | €222,039 | €225,439 | +€3,400 | +1.5% |
| Current assets | 29/58 | €222,039 | €225,439 | +€3,400 | +1.5% |
| Amounts receivable within one year | 40/41 | €222,039 | €225,404 | +€3,365 | +1.5% |
| Other amounts receivable | 41 | €222,039 | €225,404 | +€3,365 | +1.5% |
| Cash at bank and in hand | 54/58 | - | €35 | +€35 | |
| Total equity and liabilities | 10/49 | €222,039 | €225,439 | +€3,400 | +1.5% |
| Equity | 10/15 | €209,158 | €216,844 | +€7,686 | +3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €173,313 | €180,999 | +€7,686 | +4.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €171,454 | €179,139 | +€7,686 | +4.5% |
| Profit (loss) carried forward | 14 | €23,445 | €23,445 | = | 0.0% |
| Amounts payable | 17/49 | €12,881 | €8,596 | -€4,286 | -33.3% |
| Amounts payable within one year | 42/48 | €12,881 | €8,596 | -€4,286 | -33.3% |
| Financial debts | 43 | €18 | - | -€18 | |
| Credit institutions | 430/8 | €18 | - | -€18 | |
| Trade debts | 44 | €807 | €941 | +€134 | +16.7% |
| Suppliers | 440/4 | €807 | €941 | +€134 | +16.7% |
| Taxes, remuneration and social security | 45 | €12,056 | €7,654 | -€4,402 | -36.5% |
| Taxes | 450/3 | €12,056 | €7,654 | -€4,402 | -36.5% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€420 | -€687 | -€267 | -63.7% |
| Operating profit (loss) | 9901 | -€807 | -€687 | +€120 | +14.9% |
| Financial income | 75/76B | €12,004 | €12,355 | +€350 | +2.9% |
| Recurring financial income | 75 | €12,004 | €12,355 | +€350 | +2.9% |
| Financial charges | 65/66B | €47 | €47 | -€0 | -0.1% |
| Recurring financial charges | 65 | €47 | €47 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €11,150 | €11,621 | +€471 | +4.2% |
| Income taxes | 67/77 | €3,728 | €3,935 | +€207 | +5.6% |
| Profit (loss) for the period | 9904 | €7,422 | €7,686 | +€263 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,422 | €7,686 | +€263 | +3.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.