Boucherie Berger: 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 Berger
Largest movements
- Cash +€21,352
up €21,352 (+47.5%), from €44,924 to €66,276
mainly Debts after one year (+€26,266) and Depreciation (+€22,813)
- Tangible fixed assets -€20,274
down €20,274 (-28.2%), from €72,014 to €51,740
of which Plant, machinery and equipment: -€21,877
- Receivables within one year +€8,527
up €8,527 (+203%), from €4,207 to €12,734
of which Other amounts receivable: +€9,336
- Stocks and contracts +€5,821
up €5,821 (+44.3%), from €13,136 to €18,957
- Other debts -€26,461
down €26,461 (-46.1%), from €57,390 to €30,929
- Debts after one year +€26,266
new in 2025: €26,266
- Profit (loss) carried forward +€7,789
up €7,789 (+36.4%), from €21,380 to €29,169
- Current portion of long-term debt +€7,618
new in 2025: €7,618
- Staff costs +€73,445
up €73,445 (+81.9%), from €89,648 to €163,093
- Gross operating margin +€72,987
up €72,987 (+51.0%), from €142,993 to €215,980
- Depreciation +€10,165
up €10,165 (+80.4%), from €12,648 to €22,813
- Other operating charges +€6,139
up €6,139 (+56.9%), from €10,788 to €16,927
- Taxes -€5,533
down €5,533 (-68.4%), from €8,094 to €2,561
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 | €138,344 | €153,478 | +€15,134 | +10.9% |
| Formation expenses | 20 | €450 | - | -€450 | |
| Fixed assets | 21/28 | €74,778 | €54,670 | -€20,108 | -26.9% |
| Intangible fixed assets | 21 | €2,764 | €2,336 | -€428 | -15.5% |
| Tangible fixed assets | 22/27 | €72,014 | €51,740 | -€20,274 | -28.2% |
| Plant, machinery and equipment | 23 | €72,014 | €50,137 | -€21,877 | -30.4% |
| Furniture and vehicles | 24 | - | €1,603 | +€1,603 | |
| Financial fixed assets | 28 | - | €594 | +€594 | |
| Current assets | 29/58 | €63,116 | €98,808 | +€35,692 | +56.5% |
| Stocks and contracts in progress | 3 | €13,136 | €18,957 | +€5,821 | +44.3% |
| Stocks | 30/36 | €13,136 | €18,957 | +€5,821 | +44.3% |
| Amounts receivable within one year | 40/41 | €4,207 | €12,734 | +€8,527 | +203% |
| Trade receivables | 40 | €4,207 | €3,398 | -€809 | -19.2% |
| Other amounts receivable | 41 | - | €9,336 | +€9,336 | |
| Cash at bank and in hand | 54/58 | €44,924 | €66,276 | +€21,352 | +47.5% |
| Deferred charges and accrued income | 490/1 | €849 | €841 | -€8 | -0.9% |
| Total equity and liabilities | 10/49 | €138,344 | €153,478 | +€15,134 | +10.9% |
| Equity | 10/15 | €26,380 | €34,169 | +€7,789 | +29.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,380 | €29,169 | +€7,789 | +36.4% |
| Amounts payable | 17/49 | €111,964 | €119,309 | +€7,345 | +6.6% |
| Amounts payable after more than one year | 17 | - | €26,266 | +€26,266 | |
| Financial debts | 170/4 | - | €26,266 | +€26,266 | |
| Amounts payable within one year | 42/48 | €111,964 | €93,043 | -€18,921 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,618 | +€7,618 | |
| Trade debts | 44 | €32,100 | €32,921 | +€821 | +2.6% |
| Suppliers | 440/4 | €32,100 | €32,921 | +€821 | +2.6% |
| Taxes, remuneration and social security | 45 | €22,474 | €21,575 | -€899 | -4.0% |
| Taxes | 450/3 | €12,080 | €8,059 | -€4,021 | -33.3% |
| Remuneration and social security | 454/9 | €10,394 | €13,516 | +€3,122 | +30.0% |
| Other amounts payable | 47/48 | €57,390 | €30,929 | -€26,461 | -46.1% |
| Remuneration, social security and pensions | 62 | €89,648 | €163,093 | +€73,445 | +81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,648 | €22,813 | +€10,165 | +80.4% |
| Other operating charges | 640/8 | €10,788 | €16,927 | +€6,139 | +56.9% |
| Gross operating margin | 9900 | €142,993 | €215,980 | +€72,987 | +51.0% |
| Operating profit (loss) | 9901 | €29,909 | €13,147 | -€16,762 | -56.0% |
| Financial income | 75/76B | €5 | €83 | +€78 | +1,560% |
| Recurring financial income | 75 | €5 | €83 | +€78 | +1,560% |
| Financial charges | 65/66B | €440 | €2,880 | +€2,440 | +555% |
| Recurring financial charges | 65 | €440 | €2,880 | +€2,440 | +555% |
| Profit (loss) for the period before taxes | 9903 | €29,474 | €10,350 | -€19,124 | -64.9% |
| Income taxes | 67/77 | €8,094 | €2,561 | -€5,533 | -68.4% |
| Profit (loss) for the period | 9904 | €21,380 | €7,789 | -€13,591 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,380 | €7,789 | -€13,591 | -63.6% |
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 16 October 2026 via checked.be.