BOUCHERIE BH: what changed
Two fiscal 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 BH
Largest movements
- Cash +€45,040
up €45,040 (+83.3%), from €54,073 to €99,113
mainly Net result for the year (+€40,653) and Other debts (+€29,129)
- Receivables within one year -€20,430
down €20,430 (-49.7%), from €41,074 to €20,644
of which Trade receivables: -€33,051
- Tangible fixed assets -€11,252
down €11,252 (-53.2%), from €21,152 to €9,900
- Stocks and contracts +€4,555
up €4,555 (+14.4%), from €31,675 to €36,230
- Other debts +€29,129
up €29,129 (+555.0%), from €5,248 to €34,377
- Trade debts -€26,195
down €26,195 (-47.3%), from €55,386 to €29,191
- Profit (loss) carried forward +€10,653
up €10,653 (+22.8%), from €46,786 to €57,439
- Tax, wage and social debts +€7,130
up €7,130 (+44.0%), from €16,210 to €23,340
of which Remuneration and social security: +€4,872
- Debts after one year -€3,502
down €3,502 (-79.8%), from €4,386 to €885
- Staff costs -€25,287
down €25,287 (-19.0%), from €132,767 to €107,481
- Gross operating margin +€15,195
up €15,195 (+9.3%), from €163,859 to €179,054
- Financial income -€10,717
no longer reported in 2024 (was €10,717)
of which Non-recurring financial income: -€10,712
- Taxes +€6,037
up €6,037 (+69.5%), from €8,686 to €14,723
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.
Cash bridge derived
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 | €148,476 | €166,388 | +€17,913 | +12.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €21,621 | €10,369 | -€11,252 | -52.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €21,152 | €9,900 | -€11,252 | -53.2% |
| Plant, machinery and equipment | 23 | €11,011 | €6,589 | -€4,422 | -40.2% |
| Furniture and vehicles | 24 | €3,252 | €1,870 | -€1,382 | -42.5% |
| Other tangible fixed assets | 26 | €6,889 | €1,441 | -€5,448 | -79.1% |
| Financial fixed assets | 28 | €469 | €469 | = | 0.0% |
| Current assets | 29/58 | €126,855 | €156,019 | +€29,165 | +23.0% |
| Stocks and contracts in progress | 3 | €31,675 | €36,230 | +€4,555 | +14.4% |
| Stocks | 30/36 | €31,675 | €36,230 | +€4,555 | +14.4% |
| Amounts receivable within one year | 40/41 | €41,074 | €20,644 | -€20,430 | -49.7% |
| Trade receivables | 40 | €41,074 | €8,023 | -€33,051 | -80.5% |
| Other amounts receivable | 41 | - | €12,621 | +€12,621 | |
| Cash at bank and in hand | 54/58 | €54,073 | €99,113 | +€45,040 | +83.3% |
| Deferred charges and accrued income | 490/1 | €33 | €33 | = | 0.0% |
| Total equity and liabilities | 10/49 | €148,476 | €166,388 | +€17,913 | +12.1% |
| Equity | 10/15 | €61,046 | €71,699 | +€10,653 | +17.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,786 | €57,439 | +€10,653 | +22.8% |
| Investment grants | 15 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,430 | €94,690 | +€7,260 | +8.3% |
| Amounts payable after more than one year | 17 | €4,386 | €885 | -€3,502 | -79.8% |
| Financial debts | 170/4 | €4,386 | €885 | -€3,502 | -79.8% |
| Amounts payable within one year | 42/48 | €81,972 | €93,805 | +€11,833 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €5,128 | €6,897 | +€1,769 | +34.5% |
| Trade debts | 44 | €55,386 | €29,191 | -€26,195 | -47.3% |
| Suppliers | 440/4 | €55,386 | €29,191 | -€26,195 | -47.3% |
| Taxes, remuneration and social security | 45 | €16,210 | €23,340 | +€7,130 | +44.0% |
| Taxes | 450/3 | €11,145 | €13,404 | +€2,259 | +20.3% |
| Remuneration and social security | 454/9 | €5,064 | €9,936 | +€4,872 | +96.2% |
| Other amounts payable | 47/48 | €5,248 | €34,377 | +€29,129 | +555.0% |
| Accrued charges and deferred income | 492/3 | €1,072 | - | -€1,072 | |
| Remuneration, social security and pensions | 62 | €132,767 | €107,481 | -€25,287 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,550 | €12,308 | -€1,242 | -9.2% |
| Other operating charges | 640/8 | €2,864 | €2,571 | -€293 | -10.2% |
| Gross operating margin | 9900 | €163,859 | €179,054 | +€15,195 | +9.3% |
| Operating profit (loss) | 9901 | €14,678 | €56,694 | +€42,016 | +286.3% |
| Financial income | 75/76B | €10,717 | - | -€10,717 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Non-recurring financial income | 76B | €10,712 | - | -€10,712 | |
| Financial charges | 65/66B | €1,956 | €1,318 | -€638 | -32.6% |
| Recurring financial charges | 65 | €1,956 | €1,318 | -€638 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €23,438 | €55,376 | +€31,938 | +136.3% |
| Income taxes | 67/77 | €8,686 | €14,723 | +€6,037 | +69.5% |
| Profit (loss) for the period | 9904 | €14,752 | €40,653 | +€25,901 | +175.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,752 | €40,653 | +€25,901 | +175.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.