BOUCHERIE BODSON: 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 BODSON
Largest movements
- Receivables within one year +€24,526
up €24,526 (+58.4%), from €42,031 to €66,557
of which Trade receivables: +€19,380
- Tangible fixed assets -€22,911
down €22,911 (-11.9%), from €192,147 to €169,235
of which Furniture and vehicles: -€20,997
- Stocks and contracts +€8,612
up €8,612 (+46.7%), from €18,425 to €27,037
- Intangible fixed assets -€7,560
down €7,560 (-23.1%), from €32,690 to €25,130
- Other debts +€137,705
up €137,705 (+248%), from €55,419 to €193,124
- Profit (loss) carried forward -€131,027
down €131,027 (-99.7%), from €131,462 to €435
- Debts after one year -€34,748
down €34,748 (-28.5%), from €122,033 to €87,285
- Tax, wage and social debts +€15,852
up €15,852 (+51.5%), from €30,806 to €46,658
of which Taxes: +€20,761
- Trade debts +€11,137
up €11,137 (+27.5%), from €40,534 to €51,671
- Staff costs -€16,782
down €16,782 (-22.9%), from €73,170 to €56,389
- Gross operating margin -€12,726
down €12,726 (-5.1%), from €251,895 to €239,169
- Depreciation +€4,426
up €4,426 (+7.7%), from €57,152 to €61,578
- Financial charges -€4,267
down €4,267 (-40.0%), from €10,655 to €6,389
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 | €535,227 | €534,920 | -€306 | -0.1% |
| Fixed assets | 21/28 | €224,837 | €194,365 | -€30,472 | -13.6% |
| Intangible fixed assets | 21 | €32,690 | €25,130 | -€7,560 | -23.1% |
| Tangible fixed assets | 22/27 | €192,147 | €169,235 | -€22,911 | -11.9% |
| Plant, machinery and equipment | 23 | €66,917 | €65,258 | -€1,660 | -2.5% |
| Furniture and vehicles | 24 | €67,701 | €46,704 | -€20,997 | -31.0% |
| Other tangible fixed assets | 26 | €57,528 | €57,273 | -€255 | -0.4% |
| Current assets | 29/58 | €310,390 | €340,555 | +€30,165 | +9.7% |
| Stocks and contracts in progress | 3 | €18,425 | €27,037 | +€8,612 | +46.7% |
| Stocks | 30/36 | €18,425 | €27,037 | +€8,612 | +46.7% |
| Amounts receivable within one year | 40/41 | €42,031 | €66,557 | +€24,526 | +58.4% |
| Trade receivables | 40 | €34,615 | €53,995 | +€19,380 | +56.0% |
| Other amounts receivable | 41 | €7,416 | €12,562 | +€5,145 | +69.4% |
| Cash at bank and in hand | 54/58 | €249,281 | €246,295 | -€2,985 | -1.2% |
| Deferred charges and accrued income | 490/1 | €653 | €666 | +€13 | +2.0% |
| Total equity and liabilities | 10/49 | €535,227 | €534,920 | -€306 | -0.1% |
| Equity | 10/15 | €252,462 | €121,435 | -€131,027 | -51.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €111,000 | €111,000 | = | 0.0% |
| Distributable reserves | 133 | €111,000 | €111,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,462 | €435 | -€131,027 | -99.7% |
| Amounts payable | 17/49 | €282,765 | €413,486 | +€130,721 | +46.2% |
| Amounts payable after more than one year | 17 | €122,033 | €87,285 | -€34,748 | -28.5% |
| Financial debts | 170/4 | €122,033 | €87,285 | -€34,748 | -28.5% |
| Amounts payable within one year | 42/48 | €160,732 | €326,201 | +€165,469 | +103% |
| Current portion of amounts payable after more than one year | 42 | €33,973 | €34,748 | +€776 | +2.3% |
| Trade debts | 44 | €40,534 | €51,671 | +€11,137 | +27.5% |
| Suppliers | 440/4 | €40,534 | €51,671 | +€11,137 | +27.5% |
| Taxes, remuneration and social security | 45 | €30,806 | €46,658 | +€15,852 | +51.5% |
| Taxes | 450/3 | €15,447 | €36,208 | +€20,761 | +134% |
| Remuneration and social security | 454/9 | €15,359 | €10,450 | -€4,909 | -32.0% |
| Other amounts payable | 47/48 | €55,419 | €193,124 | +€137,705 | +248% |
| Non-recurring operating income | 76A | €114 | €227 | +€114 | +100% |
| Remuneration, social security and pensions | 62 | €73,170 | €56,389 | -€16,782 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,152 | €61,578 | +€4,426 | +7.7% |
| Other operating charges | 640/8 | €1,079 | €917 | -€161 | -15.0% |
| Non-recurring operating charges | 66A | €178 | €567 | +€389 | +219% |
| Gross operating margin | 9900 | €251,895 | €239,169 | -€12,726 | -5.1% |
| Operating profit (loss) | 9901 | €120,317 | €119,719 | -€598 | -0.5% |
| Financial income | 75/76B | €737 | €77 | -€660 | -89.5% |
| Recurring financial income | 75 | €737 | €77 | -€660 | -89.5% |
| Financial charges | 65/66B | €10,655 | €6,389 | -€4,267 | -40.0% |
| Recurring financial charges | 65 | €10,655 | €6,389 | -€4,267 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €110,398 | €113,407 | +€3,009 | +2.7% |
| Income taxes | 67/77 | €25,968 | €24,434 | -€1,534 | -5.9% |
| Profit (loss) for the period | 9904 | €84,430 | €88,973 | +€4,543 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,430 | €88,973 | +€4,543 | +5.4% |
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 28 October 2026 via checked.be.