BOUCHE ATELIER: 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.
BOUCHE ATELIER
Largest movements
- Cash +€104,060
up €104,060 (+72.8%), from €143,022 to €247,082
mainly Net result for the year (+€166,897) and Tax, wage and social debts (+€52,183)
- Receivables within one year +€40,134
up €40,134 (+386%), from €10,403 to €50,536
of which Other amounts receivable: +€35,979
- Stocks and contracts +€14,420
up €14,420 (+170%), from €8,492 to €22,912
- Tangible fixed assets -€12,626
down €12,626 (-6.9%), from €183,324 to €170,698
of which Other tangible fixed assets: -€14,200
- Profit (loss) carried forward +€166,897
up €166,897 (+364%), from €45,900 to €212,797
- Debts after one year -€54,254
down €54,254 (-44.4%), from €122,130 to €67,877
- Tax, wage and social debts +€52,183
up €52,183 (+144%), from €36,230 to €88,413
of which Taxes: +€48,960
- Trade debts -€22,819
down €22,819 (-29.5%), from €77,330 to €54,511
- Gross operating margin +€126,092
up €126,092 (+39.1%), from €322,430 to €448,522
- Taxes +€37,941
up €37,941 (+314%), from €12,098 to €50,039
- Financial charges -€17,437
down €17,437, from €11,374 to -€6,063
- Staff costs +€17,339
up €17,339 (+9.4%), from €184,977 to €202,316
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 | €400,433 | €540,624 | +€140,191 | +35.0% |
| Fixed assets | 21/28 | €238,120 | €220,094 | -€18,026 | -7.6% |
| Intangible fixed assets | 21 | €44,236 | €38,836 | -€5,400 | -12.2% |
| Tangible fixed assets | 22/27 | €183,324 | €170,698 | -€12,626 | -6.9% |
| Plant, machinery and equipment | 23 | €38,750 | €42,141 | +€3,391 | +8.8% |
| Furniture and vehicles | 24 | €7,975 | €6,158 | -€1,817 | -22.8% |
| Other tangible fixed assets | 26 | €136,599 | €122,399 | -€14,200 | -10.4% |
| Financial fixed assets | 28 | €10,560 | €10,560 | = | 0.0% |
| Current assets | 29/58 | €162,313 | €320,530 | +€158,217 | +97.5% |
| Stocks and contracts in progress | 3 | €8,492 | €22,912 | +€14,420 | +170% |
| Stocks | 30/36 | €8,492 | €22,912 | +€14,420 | +170% |
| Amounts receivable within one year | 40/41 | €10,403 | €50,536 | +€40,134 | +386% |
| Trade receivables | 40 | €7,398 | €11,553 | +€4,155 | +56.2% |
| Other amounts receivable | 41 | €3,005 | €38,984 | +€35,979 | +1,197% |
| Cash at bank and in hand | 54/58 | €143,022 | €247,082 | +€104,060 | +72.8% |
| Deferred charges and accrued income | 490/1 | €397 | - | -€397 | |
| Total equity and liabilities | 10/49 | €400,433 | €540,624 | +€140,191 | +35.0% |
| Equity | 10/15 | €85,900 | €252,797 | +€166,897 | +194% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,900 | €212,797 | +€166,897 | +364% |
| Amounts payable | 17/49 | €314,533 | €287,827 | -€26,706 | -8.5% |
| Amounts payable after more than one year | 17 | €122,130 | €67,877 | -€54,254 | -44.4% |
| Financial debts | 170/4 | €122,130 | €67,877 | -€54,254 | -44.4% |
| Amounts payable within one year | 42/48 | €192,371 | €219,512 | +€27,141 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €42,918 | €40,647 | -€2,271 | -5.3% |
| Trade debts | 44 | €77,330 | €54,511 | -€22,819 | -29.5% |
| Suppliers | 440/4 | €77,330 | €54,511 | -€22,819 | -29.5% |
| Taxes, remuneration and social security | 45 | €36,230 | €88,413 | +€52,183 | +144% |
| Taxes | 450/3 | €18,074 | €67,034 | +€48,960 | +271% |
| Remuneration and social security | 454/9 | €18,156 | €21,379 | +€3,223 | +17.8% |
| Other amounts payable | 47/48 | €35,893 | €35,941 | +€48 | +0.1% |
| Accrued charges and deferred income | 492/3 | €32 | €439 | +€407 | +1,283% |
| Non-recurring operating income | 76A | €2,905 | - | -€2,905 | |
| Remuneration, social security and pensions | 62 | €184,977 | €202,316 | +€17,339 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,743 | €33,881 | +€3,138 | +10.2% |
| Other operating charges | 640/8 | €483 | €1,636 | +€1,153 | +239% |
| Gross operating margin | 9900 | €322,430 | €448,522 | +€126,092 | +39.1% |
| Operating profit (loss) | 9901 | €106,226 | €210,688 | +€104,462 | +98.3% |
| Financial income | 75/76B | - | €185 | +€185 | |
| Recurring financial income | 75 | - | €185 | +€185 | |
| Financial charges | 65/66B | €11,374 | -€6,063 | -€17,437 | |
| Recurring financial charges | 65 | €11,374 | -€6,063 | -€17,437 | |
| Profit (loss) for the period before taxes | 9903 | €94,852 | €216,936 | +€122,083 | +129% |
| Income taxes | 67/77 | €12,098 | €50,039 | +€37,941 | +314% |
| Profit (loss) for the period | 9904 | €82,754 | €166,897 | +€84,142 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €82,754 | €166,897 | +€84,142 | +102% |
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 27 October 2026 via checked.be.