BOUCHE COFFEE: 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 COFFEE
Largest movements
- Receivables within one year +€75,581
up €75,581 (+39.2%), from €192,997 to €268,579
of which Other amounts receivable: +€125,680
- Cash +€33,960
up €33,960 (+9.7%), from €348,333 to €382,293
mainly Net result for the year (+€123,189) and Trade debts (+€33,678)
- Tangible fixed assets +€19,986
up €19,986 (+41.9%), from €47,705 to €67,691
of which Other tangible fixed assets: +€17,153
- Deferred charges and accrued income +€10,397
up €10,397 (+1,065%), from €976 to €11,373
- Reserves +€447,478
new in 2025: €447,478
- Profit (loss) carried forward -€324,288
no longer reported in 2025 (was €324,288)
- Trade debts +€33,678
up €33,678 (+73.0%), from €46,160 to €79,838
- Tax, wage and social debts -€18,892
down €18,892 (-13.5%), from €139,666 to €120,774
of which Taxes: -€23,979
- Other debts +€9,275
up €9,275 (+87.4%), from €10,613 to €19,887
- Staff costs +€65,069
up €65,069 (+19.2%), from €338,983 to €404,052
- Gross operating margin -€41,243
down €41,243 (-6.6%), from €628,468 to €587,225
- Taxes -€30,942
down €30,942 (-44.6%), from €69,365 to €38,423
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 | €608,024 | €755,322 | +€147,298 | +24.2% |
| Fixed assets | 21/28 | €56,705 | €76,691 | +€19,986 | +35.2% |
| Tangible fixed assets | 22/27 | €47,705 | €67,691 | +€19,986 | +41.9% |
| Plant, machinery and equipment | 23 | €14,475 | €11,696 | -€2,779 | -19.2% |
| Furniture and vehicles | 24 | €2,868 | €11,929 | +€9,061 | +316% |
| Leasing and similar rights | 25 | €3,449 | - | -€3,449 | |
| Other tangible fixed assets | 26 | €26,913 | €44,066 | +€17,153 | +63.7% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €551,318 | €678,631 | +€127,312 | +23.1% |
| Stocks and contracts in progress | 3 | €9,012 | €16,386 | +€7,374 | +81.8% |
| Stocks | 30/36 | €9,012 | €16,386 | +€7,374 | +81.8% |
| Amounts receivable within one year | 40/41 | €192,997 | €268,579 | +€75,581 | +39.2% |
| Trade receivables | 40 | €91,411 | €41,312 | -€50,099 | -54.8% |
| Other amounts receivable | 41 | €101,586 | €227,267 | +€125,680 | +124% |
| Cash at bank and in hand | 54/58 | €348,333 | €382,293 | +€33,960 | +9.7% |
| Deferred charges and accrued income | 490/1 | €976 | €11,373 | +€10,397 | +1,065% |
| Total equity and liabilities | 10/49 | €608,024 | €755,322 | +€147,298 | +24.2% |
| Equity | 10/15 | €409,288 | €532,478 | +€123,189 | +30.1% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | - | €447,478 | +€447,478 | |
| Distributable reserves | 133 | - | €447,478 | +€447,478 | |
| Profit (loss) carried forward | 14 | €324,288 | - | -€324,288 | |
| Amounts payable | 17/49 | €198,735 | €222,844 | +€24,109 | +12.1% |
| Amounts payable within one year | 42/48 | €196,439 | €220,500 | +€24,061 | +12.2% |
| Trade debts | 44 | €46,160 | €79,838 | +€33,678 | +73.0% |
| Suppliers | 440/4 | €46,160 | €79,838 | +€33,678 | +73.0% |
| Taxes, remuneration and social security | 45 | €139,666 | €120,774 | -€18,892 | -13.5% |
| Taxes | 450/3 | €102,961 | €78,982 | -€23,979 | -23.3% |
| Remuneration and social security | 454/9 | €36,705 | €41,792 | +€5,087 | +13.9% |
| Other amounts payable | 47/48 | €10,613 | €19,887 | +€9,275 | +87.4% |
| Accrued charges and deferred income | 492/3 | €2,296 | €2,344 | +€48 | +2.1% |
| Remuneration, social security and pensions | 62 | €338,983 | €404,052 | +€65,069 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,961 | €18,249 | +€3,288 | +22.0% |
| Other operating charges | 640/8 | €2,116 | €1,189 | -€927 | -43.8% |
| Gross operating margin | 9900 | €628,468 | €587,225 | -€41,243 | -6.6% |
| Operating profit (loss) | 9901 | €272,408 | €163,735 | -€108,674 | -39.9% |
| Financial income | 75/76B | €11 | €181 | +€171 | +1,569% |
| Recurring financial income | 75 | €11 | €181 | +€171 | +1,569% |
| Financial charges | 65/66B | €2,289 | €2,304 | +€14 | +0.6% |
| Recurring financial charges | 65 | €2,289 | €2,304 | +€14 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €270,130 | €161,613 | -€108,517 | -40.2% |
| Income taxes | 67/77 | €69,365 | €38,423 | -€30,942 | -44.6% |
| Profit (loss) for the period | 9904 | €200,765 | €123,189 | -€77,576 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €200,765 | €123,189 | -€77,576 | -38.6% |
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 17 October 2026 via checked.be.