BOUCHERIE ALAIN: what changed
BOUCHERIE ALAIN
Largest movements
- Current investments -€130,000
no longer reported in 2025 (was €130,000)
- Receivables within one year +€72,970
up €72,970 (+361%), from €20,211 to €93,181
of which Other amounts receivable: +€73,897
- Cash +€30,674
up €30,674 (+36.7%), from €83,555 to €114,230
mainly Current investments (+€130,000) and Net result for the year (+€69,781)
- Stocks and contracts +€10,837
up €10,837 (+49.0%), from €22,120 to €32,957
- Deferred charges and accrued income +€4,398
up €4,398 (+78.6%), from €5,595 to €9,993
- Profit (loss) carried forward +€69,781
up €69,781 (+42.0%), from €166,059 to €235,840
- Other debts -€49,477
no longer reported in 2025 (was €49,477)
- Current portion of long-term debt -€25,457
down €25,457 (-100.0%), from €25,457 to €0
- Trade debts -€13,707
down €13,707 (-19.4%), from €70,781 to €57,074
- Tax, wage and social debts +€7,774
up €7,774 (+26.3%), from €29,593 to €37,368
of which Remuneration and social security: +€8,894
- Staff costs +€42,754
up €42,754 (+16.7%), from €255,296 to €298,050
- Taxes -€19,443
down €19,443 (-47.3%), from €41,104 to €21,661
- Gross operating margin -€11,066
down €11,066 (-2.4%), from €460,352 to €449,285
- Financial charges +€6,572
up €6,572 (+38.6%), from €17,007 to €23,579
- Other operating charges +€5,051
up €5,051 (+35.5%), from €14,216 to €19,267
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,517 | €334,431 | -€11,086 | -3.2% |
| Fixed assets | 21/28 | €84,036 | €84,070 | +€34 | 0.0% |
| Intangible fixed assets | 21 | €12,255 | €10,505 | -€1,750 | -14.3% |
| Tangible fixed assets | 22/27 | €71,537 | €73,321 | +€1,784 | +2.5% |
| Land and buildings | 22 | €45,386 | €46,693 | +€1,307 | +2.9% |
| Plant, machinery and equipment | 23 | €8,564 | €19,099 | +€10,536 | +123% |
| Furniture and vehicles | 24 | €17,587 | €7,528 | -€10,059 | -57.2% |
| Financial fixed assets | 28 | €244 | €244 | = | 0.0% |
| Current assets | 29/58 | €261,482 | €250,362 | -€11,120 | -4.3% |
| Stocks and contracts in progress | 3 | €22,120 | €32,957 | +€10,837 | +49.0% |
| Stocks | 30/36 | €22,120 | €32,957 | +€10,837 | +49.0% |
| Amounts receivable within one year | 40/41 | €20,211 | €93,181 | +€72,970 | +361% |
| Trade receivables | 40 | €19,315 | €18,388 | -€927 | -4.8% |
| Other amounts receivable | 41 | €896 | €74,793 | +€73,897 | +8,243% |
| Current investments | 50/53 | €130,000 | - | -€130,000 | |
| Cash at bank and in hand | 54/58 | €83,555 | €114,230 | +€30,674 | +36.7% |
| Deferred charges and accrued income | 490/1 | €5,595 | €9,993 | +€4,398 | +78.6% |
| Total equity and liabilities | 10/49 | €345,517 | €334,431 | -€11,086 | -3.2% |
| Equity | 10/15 | €169,059 | €238,840 | +€69,781 | +41.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,059 | €235,840 | +€69,781 | +42.0% |
| Amounts payable | 17/49 | €176,458 | €95,592 | -€80,867 | -45.8% |
| Amounts payable within one year | 42/48 | €175,308 | €94,442 | -€80,867 | -46.1% |
| Current portion of amounts payable after more than one year | 42 | €25,457 | €0 | -€25,457 | -100.0% |
| Trade debts | 44 | €70,781 | €57,074 | -€13,707 | -19.4% |
| Suppliers | 440/4 | €70,781 | €57,074 | -€13,707 | -19.4% |
| Taxes, remuneration and social security | 45 | €29,593 | €37,368 | +€7,774 | +26.3% |
| Taxes | 450/3 | €1,120 | - | -€1,120 | |
| Remuneration and social security | 454/9 | €28,474 | €37,368 | +€8,894 | +31.2% |
| Other amounts payable | 47/48 | €49,477 | - | -€49,477 | |
| Accrued charges and deferred income | 492/3 | €1,150 | €1,150 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €255,296 | €298,050 | +€42,754 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,040 | €21,424 | -€1,616 | -7.0% |
| Other operating charges | 640/8 | €14,216 | €19,267 | +€5,051 | +35.5% |
| Gross operating margin | 9900 | €460,352 | €449,285 | -€11,066 | -2.4% |
| Operating profit (loss) | 9901 | €167,799 | €110,545 | -€57,255 | -34.1% |
| Financial income | 75/76B | €0 | €4,476 | +€4,476 | +8,951,500% |
| Recurring financial income | 75 | €0 | €4,476 | +€4,476 | +8,951,500% |
| Financial charges | 65/66B | €17,007 | €23,579 | +€6,572 | +38.6% |
| Recurring financial charges | 65 | €17,007 | €23,579 | +€6,572 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €150,792 | €91,442 | -€59,351 | -39.4% |
| Income taxes | 67/77 | €41,104 | €21,661 | -€19,443 | -47.3% |
| Profit (loss) for the period | 9904 | €109,689 | €69,781 | -€39,908 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €109,689 | €69,781 | -€39,908 | -36.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.