Bouchée: 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.
Bouchée
Largest movements
- Receivables within one year +€38,003
up €38,003 (+314%), from €12,100 to €50,103
- Tangible fixed assets -€8,644
down €8,644 (-22.0%), from €39,268 to €30,625
of which Furniture and vehicles: -€8,952
- Cash +€3,244
up €3,244 (+10.8%), from €30,038 to €33,282
mainly Net result for the year (+€35,983) and Depreciation (+€13,172)
- Reserves +€35,983
up €35,983 (+420%), from €8,571 to €44,555
- Debts after one year -€11,641
down €11,641 (-30.2%), from €38,515 to €26,874
- Tax, wage and social debts +€6,510
up €6,510 (+43.7%), from €14,892 to €21,402
of which Taxes: +€6,504
- Other debts +€1,447
up €1,447 (+69.7%), from €2,074 to €3,521
- Gross operating margin +€35,809
up €35,809 (+134%), from €26,781 to €62,591
- Taxes +€7,809
up €7,809 (+271%), from €2,877 to €10,686
- Depreciation +€2,326
up €2,326 (+21.4%), from €10,846 to €13,172
- Other operating charges -€1,723
down €1,723 (-68.5%), from €2,516 to €793
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 | €81,702 | €114,332 | +€32,630 | +39.9% |
| Fixed assets | 21/28 | €39,268 | €30,625 | -€8,644 | -22.0% |
| Tangible fixed assets | 22/27 | €39,268 | €30,625 | -€8,644 | -22.0% |
| Plant, machinery and equipment | 23 | €1,364 | €1,672 | +€309 | +22.6% |
| Furniture and vehicles | 24 | €37,905 | €28,952 | -€8,952 | -23.6% |
| Current assets | 29/58 | €42,434 | €83,708 | +€41,274 | +97.3% |
| Amounts receivable within one year | 40/41 | €12,100 | €50,103 | +€38,003 | +314% |
| Trade receivables | 40 | €12,100 | €50,103 | +€38,003 | +314% |
| Cash at bank and in hand | 54/58 | €30,038 | €33,282 | +€3,244 | +10.8% |
| Deferred charges and accrued income | 490/1 | €296 | €323 | +€27 | +9.1% |
| Total equity and liabilities | 10/49 | €81,702 | €114,332 | +€32,630 | +39.9% |
| Equity | 10/15 | €13,571 | €49,555 | +€35,983 | +265% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,571 | €44,555 | +€35,983 | +420% |
| Distributable reserves | 133 | €8,571 | €44,555 | +€35,983 | +420% |
| Amounts payable | 17/49 | €68,131 | €64,778 | -€3,353 | -4.9% |
| Amounts payable after more than one year | 17 | €38,515 | €26,874 | -€11,641 | -30.2% |
| Financial debts | 170/4 | €38,515 | €26,874 | -€11,641 | -30.2% |
| Amounts payable within one year | 42/48 | €29,616 | €37,904 | +€8,287 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €11,185 | €11,641 | +€456 | +4.1% |
| Trade debts | 44 | €1,465 | €1,340 | -€125 | -8.5% |
| Suppliers | 440/4 | €1,465 | €1,340 | -€125 | -8.5% |
| Taxes, remuneration and social security | 45 | €14,892 | €21,402 | +€6,510 | +43.7% |
| Taxes | 450/3 | €12,091 | €18,595 | +€6,504 | +53.8% |
| Remuneration and social security | 454/9 | €2,802 | €2,807 | +€6 | +0.2% |
| Other amounts payable | 47/48 | €2,074 | €3,521 | +€1,447 | +69.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,846 | €13,172 | +€2,326 | +21.4% |
| Other operating charges | 640/8 | €2,516 | €793 | -€1,723 | -68.5% |
| Gross operating margin | 9900 | €26,781 | €62,591 | +€35,809 | +134% |
| Operating profit (loss) | 9901 | €13,419 | €48,626 | +€35,206 | +262% |
| Financial income | 75/76B | €61 | €3 | -€58 | -95.0% |
| Recurring financial income | 75 | €61 | €3 | -€58 | -95.0% |
| Financial charges | 65/66B | €2,032 | €1,959 | -€74 | -3.6% |
| Recurring financial charges | 65 | €2,032 | €1,959 | -€74 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €11,448 | €46,670 | +€35,222 | +308% |
| Income taxes | 67/77 | €2,877 | €10,686 | +€7,809 | +271% |
| Profit (loss) for the period | 9904 | €8,571 | €35,983 | +€27,412 | +320% |
| Profit (loss) for the period to be appropriated | 9905 | €8,571 | €35,983 | +€27,412 | +320% |
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.