BOUCHE FRÈRE: 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.
BOUCHE FRÈRE
Largest movements
- Financial fixed assets +€60,340
up €60,340 (+75.4%), from €80,000 to €140,340
- Cash +€22,147
up €22,147 (+1049.2%), from €2,111 to €24,258
mainly Other debts (+€92,487) and Trade debts (+€2,034)
- Receivables within one year +€3,156
new in 2025: €3,156
of which Other amounts receivable: +€3,028
- Other debts +€92,487
up €92,487 (+112.1%), from €82,491 to €174,978
- Profit (loss) carried forward -€8,738
down €8,738 (-464.7%), from -€1,880 to -€10,618
- Trade debts +€2,034
new in 2025: €2,034
- Other operating charges +€5,321
up €5,321 (+1373.7%), from €387 to €5,708
- Gross operating margin -€2,038
down €2,038 (-224.1%), from -€909 to -€2,947
- Financial charges +€40
up €40 (+91.3%), from €44 to €83
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 | €82,111 | €167,893 | +€85,783 | +104.5% |
| Fixed assets | 21/28 | €80,000 | €140,340 | +€60,340 | +75.4% |
| Financial fixed assets | 28 | €80,000 | €140,340 | +€60,340 | +75.4% |
| Current assets | 29/58 | €2,111 | €27,553 | +€25,443 | +1205.3% |
| Amounts receivable within one year | 40/41 | - | €3,156 | +€3,156 | |
| Trade receivables | 40 | - | €127 | +€127 | |
| Other amounts receivable | 41 | - | €3,028 | +€3,028 | |
| Cash at bank and in hand | 54/58 | €2,111 | €24,258 | +€22,147 | +1049.2% |
| Deferred charges and accrued income | 490/1 | - | €140 | +€140 | |
| Total equity and liabilities | 10/49 | €82,111 | €167,893 | +€85,783 | +104.5% |
| Equity | 10/15 | -€380 | -€9,118 | -€8,738 | -2297.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,880 | -€10,618 | -€8,738 | -464.7% |
| Amounts payable | 17/49 | €82,491 | €177,012 | +€94,521 | +114.6% |
| Amounts payable within one year | 42/48 | €82,491 | €177,012 | +€94,521 | +114.6% |
| Trade debts | 44 | - | €2,034 | +€2,034 | |
| Suppliers | 440/4 | - | €2,034 | +€2,034 | |
| Other amounts payable | 47/48 | €82,491 | €174,978 | +€92,487 | +112.1% |
| Other operating charges | 640/8 | €387 | €5,708 | +€5,321 | +1373.7% |
| Gross operating margin | 9900 | -€909 | -€2,947 | -€2,038 | -224.1% |
| Operating profit (loss) | 9901 | -€1,297 | -€8,655 | -€7,358 | -567.5% |
| Financial charges | 65/66B | €44 | €83 | +€40 | +91.3% |
| Recurring financial charges | 65 | €44 | €83 | +€40 | +91.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,340 | -€8,738 | -€7,398 | -552.0% |
| Profit (loss) for the period | 9904 | -€1,340 | -€8,738 | -€7,398 | -552.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,340 | -€8,738 | -€7,398 | -552.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.