Boucherie ALBERT: what changed
Boucherie ALBERT
Largest movements
- Tangible fixed assets -€33,097
down €33,097 (-19.2%), from €172,539 to €139,442
of which Plant, machinery and equipment: -€24,766
- Receivables within one year -€14,041
down €14,041 (-37.3%), from €37,674 to €23,632
of which Trade receivables: -€14,625
- Cash +€6,203
up €6,203 (+43.1%), from €14,409 to €20,612
mainly Depreciation (+€38,657) and Receivables within one year (+€14,041)
- Deferred charges and accrued income -€5,432
down €5,432 (-98.7%), from €5,503 to €71
- Trade debts -€17,674
down €17,674 (-39.8%), from €44,379 to €26,705
- Other debts -€15,992
no longer reported in 2025 (was €15,992)
- Debts after one year -€14,149
down €14,149 (-7.8%), from €180,988 to €166,838
of which Financial debts: -€24,149
- Profit (loss) carried forward +€6,550
up €6,550 (+9.7%), from -€67,410 to -€60,859
- Tax, wage and social debts -€6,548
down €6,548 (-67.1%), from €9,766 to €3,217
of which Remuneration and social security: -€4,141
- Gross operating margin -€94,693
down €94,693 (-37.7%), from €251,079 to €156,387
- Staff costs -€88,261
down €88,261 (-46.0%), from €192,076 to €103,814
- Depreciation -€9,248
down €9,248 (-19.3%), from €47,905 to €38,657
- Financial charges -€2,976
down €2,976 (-30.8%), from €9,653 to €6,678
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 | €287,606 | €240,389 | -€47,217 | -16.4% |
| Fixed assets | 21/28 | €172,861 | €139,764 | -€33,097 | -19.1% |
| Tangible fixed assets | 22/27 | €172,539 | €139,442 | -€33,097 | -19.2% |
| Plant, machinery and equipment | 23 | €153,423 | €128,657 | -€24,766 | -16.1% |
| Furniture and vehicles | 24 | €2,803 | €1,775 | -€1,028 | -36.7% |
| Leasing and similar rights | 25 | €15,434 | €7,638 | -€7,795 | -50.5% |
| Other tangible fixed assets | 26 | €879 | €1,372 | +€493 | +56.1% |
| Financial fixed assets | 28 | €322 | €322 | = | 0.0% |
| Current assets | 29/58 | €114,745 | €100,625 | -€14,121 | -12.3% |
| Stocks and contracts in progress | 3 | €57,160 | €56,309 | -€850 | -1.5% |
| Stocks | 30/36 | €57,160 | €56,309 | -€850 | -1.5% |
| Amounts receivable within one year | 40/41 | €37,674 | €23,632 | -€14,041 | -37.3% |
| Trade receivables | 40 | €37,205 | €22,580 | -€14,625 | -39.3% |
| Other amounts receivable | 41 | €469 | €1,052 | +€583 | +124% |
| Cash at bank and in hand | 54/58 | €14,409 | €20,612 | +€6,203 | +43.1% |
| Deferred charges and accrued income | 490/1 | €5,503 | €71 | -€5,432 | -98.7% |
| Total equity and liabilities | 10/49 | €287,606 | €240,389 | -€47,217 | -16.4% |
| Equity | 10/15 | €10,090 | €16,641 | +€6,550 | +64.9% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €22,500 | €22,500 | = | 0.0% |
| Distributable reserves | 133 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,410 | -€60,859 | +€6,550 | +9.7% |
| Amounts payable | 17/49 | €277,516 | €223,748 | -€53,768 | -19.4% |
| Amounts payable after more than one year | 17 | €180,988 | €166,838 | -€14,149 | -7.8% |
| Financial debts | 170/4 | €180,988 | €156,838 | -€24,149 | -13.3% |
| Other amounts payable | 178/9 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €96,496 | €56,892 | -€39,604 | -41.0% |
| Current portion of amounts payable after more than one year | 42 | €26,359 | €26,969 | +€610 | +2.3% |
| Trade debts | 44 | €44,379 | €26,705 | -€17,674 | -39.8% |
| Suppliers | 440/4 | €44,379 | €26,705 | -€17,674 | -39.8% |
| Taxes, remuneration and social security | 45 | €9,766 | €3,217 | -€6,548 | -67.1% |
| Taxes | 450/3 | €5,241 | €2,833 | -€2,407 | -45.9% |
| Remuneration and social security | 454/9 | €4,525 | €384 | -€4,141 | -91.5% |
| Other amounts payable | 47/48 | €15,992 | - | -€15,992 | |
| Accrued charges and deferred income | 492/3 | €33 | €18 | -€15 | -45.1% |
| Remuneration, social security and pensions | 62 | €192,076 | €103,814 | -€88,261 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,905 | €38,657 | -€9,248 | -19.3% |
| Other operating charges | 640/8 | €516 | €925 | +€409 | +79.4% |
| Gross operating margin | 9900 | €251,079 | €156,387 | -€94,693 | -37.7% |
| Operating profit (loss) | 9901 | €10,584 | €12,991 | +€2,408 | +22.7% |
| Financial income | 75/76B | €38 | €237 | +€199 | +522% |
| Recurring financial income | 75 | €38 | €237 | +€199 | +522% |
| Financial charges | 65/66B | €9,653 | €6,678 | -€2,976 | -30.8% |
| Recurring financial charges | 65 | €9,653 | €6,678 | -€2,976 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €968 | €6,550 | +€5,582 | +576% |
| Profit (loss) for the period | 9904 | €968 | €6,550 | +€5,582 | +576% |
| Profit (loss) for the period to be appropriated | 9905 | €968 | €6,550 | +€5,582 | +576% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.