BOUCHERIE ARTISANALE: 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 ARTISANALE
Largest movements
- Receivables within one year -€25,953
down €25,953 (-27.8%), from €93,481 to €67,528
of which Trade receivables: -€16,220
- Cash +€12,723
up €12,723 (+13.1%), from €96,788 to €109,511
mainly Depreciation (+€26,809) and Receivables within one year (+€25,953)
- Tangible fixed assets +€7,519
up €7,519 (+8.5%), from €88,002 to €95,521
of which Other tangible fixed assets: +€9,761
- Advances received -€38,597
down €38,597 (-65.6%), from €58,821 to €20,224
- Trade debts +€21,585
up €21,585 (+510%), from €4,230 to €25,815
- Profit (loss) carried forward +€9,040
up €9,040 (+5.0%), from €182,080 to €191,120
- Turnover +€103,985
up €103,985 (+28.9%), from €360,064 to €464,049
- Gross operating margin +€52,039
up €52,039 (+1,214%), from €4,286 to €56,324
- Purchases and services +€51,947
up €51,947 (+14.6%), from €355,778 to €407,725
- Depreciation +€7,600
up €7,600 (+39.6%), from €19,209 to €26,809
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,047 | €273,508 | -€6,539 | -2.3% |
| Fixed assets | 21/28 | €88,040 | €95,558 | +€7,519 | +8.5% |
| Tangible fixed assets | 22/27 | €88,002 | €95,521 | +€7,519 | +8.5% |
| Plant, machinery and equipment | 23 | €9,522 | €5,898 | -€3,624 | -38.1% |
| Furniture and vehicles | 24 | €64,749 | €66,131 | +€1,381 | +2.1% |
| Other tangible fixed assets | 26 | €13,731 | €23,492 | +€9,761 | +71.1% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €192,008 | €177,950 | -€14,058 | -7.3% |
| Stocks and contracts in progress | 3 | €731 | €849 | +€118 | +16.2% |
| Stocks | 30/36 | €731 | €849 | +€118 | +16.2% |
| Amounts receivable within one year | 40/41 | €93,481 | €67,528 | -€25,953 | -27.8% |
| Trade receivables | 40 | €60,678 | €44,457 | -€16,220 | -26.7% |
| Other amounts receivable | 41 | €32,803 | €23,070 | -€9,732 | -29.7% |
| Cash at bank and in hand | 54/58 | €96,788 | €109,511 | +€12,723 | +13.1% |
| Deferred charges and accrued income | 490/1 | €1,008 | €62 | -€946 | -93.9% |
| Total equity and liabilities | 10/49 | €280,047 | €273,508 | -€6,539 | -2.3% |
| Equity | 10/15 | €212,047 | €221,087 | +€9,040 | +4.3% |
| Reserves | 13 | €29,967 | €29,967 | = | 0.0% |
| Distributable reserves | 133 | €29,967 | €29,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,080 | €191,120 | +€9,040 | +5.0% |
| Amounts payable | 17/49 | €68,000 | €52,421 | -€15,579 | -22.9% |
| Amounts payable within one year | 42/48 | €68,000 | €52,421 | -€15,579 | -22.9% |
| Trade debts | 44 | €4,230 | €25,815 | +€21,585 | +510% |
| Suppliers | 440/4 | €4,230 | €25,815 | +€21,585 | +510% |
| Advances received on contracts in progress | 46 | €58,821 | €20,224 | -€38,597 | -65.6% |
| Taxes, remuneration and social security | 45 | €3,018 | €4,122 | +€1,104 | +36.6% |
| Taxes | 450/3 | €201 | €183 | -€17 | -8.6% |
| Remuneration and social security | 454/9 | €2,817 | €3,938 | +€1,121 | +39.8% |
| Other amounts payable | 47/48 | €1,931 | €2,261 | +€329 | +17.1% |
| Turnover | 70 | €360,064 | €464,049 | +€103,985 | +28.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €355,778 | €407,725 | +€51,947 | +14.6% |
| Remuneration, social security and pensions | 62 | €8,211 | €8,694 | +€483 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,209 | €26,809 | +€7,600 | +39.6% |
| Other operating charges | 640/8 | €1,137 | €1,943 | +€805 | +70.8% |
| Non-recurring operating charges | 66A | - | €207 | +€207 | |
| Gross operating margin | 9900 | €4,286 | €56,324 | +€52,039 | +1,214% |
| Operating profit (loss) | 9901 | -€24,272 | €18,671 | +€42,943 | |
| Financial income | 75/76B | €97 | €207 | +€110 | +114% |
| Recurring financial income | 75 | €97 | €207 | +€110 | +114% |
| Financial charges | 65/66B | €1,179 | €1,838 | +€659 | +55.9% |
| Recurring financial charges | 65 | €1,179 | €1,838 | +€659 | +55.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,354 | €17,040 | +€42,394 | |
| Income taxes | 67/77 | €4,990 | €8,000 | +€3,010 | +60.3% |
| Profit (loss) for the period | 9904 | -€30,345 | €9,040 | +€39,385 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,345 | €9,040 | +€39,385 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.