BOUCHERIE ANDRE PHILIPPE: 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.
BOUCHERIE ANDRE PHILIPPE
Largest movements
- Receivables within one year -€9,243
down €9,243 (-25.6%), from €36,131 to €26,888
of which Trade receivables: -€8,151
- Tangible fixed assets -€6,018
down €6,018 (-23.6%), from €25,531 to €19,514
of which Plant, machinery and equipment: -€4,451
- Deferred charges and accrued income +€5,000
up €5,000 (+623%), from €803 to €5,803
- Stocks and contracts -€4,750
down €4,750 (-13.7%), from €34,649 to €29,899
- Cash +€3,799
up €3,799 (+22.9%), from €16,621 to €20,420
mainly Net result for the year (+€20,137) and Receivables within one year (+€9,243)
- Profit (loss) carried forward +€20,137
up €20,137 (+34.9%), from -€57,713 to -€37,576
- Debts after one year -€20,000
no longer reported in 2023 (was €20,000)
- Current portion of long-term debt -€11,646
no longer reported in 2023 (was €11,646)
- Tax, wage and social debts +€1,580
new in 2023: €1,580
- Trade debts -€1,283
down €1,283 (-6.2%), from €20,800 to €19,517
- Gross operating margin +€34,252
up €34,252 (+44.4%), from €77,128 to €111,380
- Staff costs -€9,352
down €9,352 (-10.5%), from €88,894 to €79,542
- Other operating charges -€3,369
down €3,369 (-54.9%), from €6,131 to €2,763
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,736 | €102,524 | -€11,212 | -9.9% |
| Fixed assets | 21/28 | €25,531 | €19,514 | -€6,018 | -23.6% |
| Tangible fixed assets | 22/27 | €25,531 | €19,514 | -€6,018 | -23.6% |
| Land and buildings | 22 | €10,706 | €9,140 | -€1,566 | -14.6% |
| Plant, machinery and equipment | 23 | €14,825 | €10,374 | -€4,451 | -30.0% |
| Current assets | 29/58 | €88,204 | €83,010 | -€5,194 | -5.9% |
| Stocks and contracts in progress | 3 | €34,649 | €29,899 | -€4,750 | -13.7% |
| Stocks | 30/36 | €34,649 | €29,899 | -€4,750 | -13.7% |
| Amounts receivable within one year | 40/41 | €36,131 | €26,888 | -€9,243 | -25.6% |
| Trade receivables | 40 | €23,917 | €15,767 | -€8,151 | -34.1% |
| Other amounts receivable | 41 | €12,214 | €11,122 | -€1,092 | -8.9% |
| Cash at bank and in hand | 54/58 | €16,621 | €20,420 | +€3,799 | +22.9% |
| Deferred charges and accrued income | 490/1 | €803 | €5,803 | +€5,000 | +623% |
| Total equity and liabilities | 10/49 | €113,736 | €102,524 | -€11,212 | -9.9% |
| Equity | 10/15 | €61,289 | €81,427 | +€20,137 | +32.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €57,503 | €57,503 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,090 | €4,090 | = | 0.0% |
| Legal reserve | 130 | €4,090 | €4,090 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,413 | €13,413 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,713 | -€37,576 | +€20,137 | +34.9% |
| Amounts payable | 17/49 | €52,446 | €21,097 | -€31,349 | -59.8% |
| Amounts payable after more than one year | 17 | €20,000 | - | -€20,000 | |
| Financial debts | 170/4 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €32,446 | €21,097 | -€11,349 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €11,646 | - | -€11,646 | |
| Trade debts | 44 | €20,800 | €19,517 | -€1,283 | -6.2% |
| Suppliers | 440/4 | €20,800 | €19,517 | -€1,283 | -6.2% |
| Taxes, remuneration and social security | 45 | - | €1,580 | +€1,580 | |
| Remuneration and social security | 454/9 | - | €1,580 | +€1,580 | |
| Remuneration, social security and pensions | 62 | €88,894 | €79,542 | -€9,352 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,907 | €4,907 | = | 0.0% |
| Other operating charges | 640/8 | €6,131 | €2,763 | -€3,369 | -54.9% |
| Gross operating margin | 9900 | €77,128 | €111,380 | +€34,252 | +44.4% |
| Operating profit (loss) | 9901 | -€22,804 | €24,168 | +€46,972 | |
| Financial charges | 65/66B | €523 | €453 | -€70 | -13.3% |
| Recurring financial charges | 65 | €523 | €453 | -€70 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,327 | €23,714 | +€47,041 | |
| Income taxes | 67/77 | €4,654 | €3,577 | -€1,077 | -23.1% |
| Profit (loss) for the period | 9904 | -€27,981 | €20,137 | +€48,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,981 | €20,137 | +€48,118 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.