BOUCHERIE BOUCHAT: 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 BOUCHAT
Largest movements
- Tangible fixed assets -€59,940
down €59,940 (-58.8%), from €101,948 to €42,007
of which Furniture and vehicles: -€46,592
- Receivables within one year -€19,751
down €19,751 (-31.9%), from €61,920 to €42,169
of which Trade receivables: -€16,996
- Cash +€15,095
new in 2024: €15,095
mainly Investment in fixed assets (net) (+€39,506) and Depreciation (+€20,434)
- Deferred charges and accrued income +€4,009
up €4,009 (+87.4%), from €4,588 to €8,597
- Stocks and contracts +€2,521
up €2,521 (+34.8%), from €7,244 to €9,766
- Other debts -€42,767
down €42,767 (-64.5%), from €66,305 to €23,538
- Current portion of long-term debt -€27,073
down €27,073 (-92.6%), from €29,234 to €2,161
- Tax, wage and social debts +€18,751
up €18,751 (+183%), from €10,234 to €28,984
of which Taxes: +€11,010
- Debts after one year -€17,417
down €17,417 (-87.1%), from €19,989 to €2,572
- Profit (loss) carried forward +€7,541
up €7,541 (+14.0%), from -€54,044 to -€46,504
- Financial charges -€83,014
down €83,014 (-97.2%), from €85,399 to €2,385
- Gross operating margin -€43,984
down €43,984 (-22.9%), from €192,363 to €148,378
- Taxes -€21,083
down €21,083 (-98.8%), from €21,341 to €257
- Depreciation -€16,375
down €16,375 (-44.5%), from €36,809 to €20,434
- Staff costs +€16,168
up €16,168 (+17.4%), from €93,070 to €109,238
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 | €175,751 | €117,684 | -€58,067 | -33.0% |
| Fixed assets | 21/28 | €101,998 | €42,057 | -€59,940 | -58.8% |
| Tangible fixed assets | 22/27 | €101,948 | €42,007 | -€59,940 | -58.8% |
| Plant, machinery and equipment | 23 | €7,868 | €5,593 | -€2,275 | -28.9% |
| Furniture and vehicles | 24 | €63,793 | €17,201 | -€46,592 | -73.0% |
| Leasing and similar rights | 25 | €15,321 | €2,460 | -€12,861 | -83.9% |
| Other tangible fixed assets | 26 | €14,965 | €16,753 | +€1,788 | +11.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €73,753 | €75,627 | +€1,874 | +2.5% |
| Stocks and contracts in progress | 3 | €7,244 | €9,766 | +€2,521 | +34.8% |
| Stocks | 30/36 | €7,244 | €9,766 | +€2,521 | +34.8% |
| Amounts receivable within one year | 40/41 | €61,920 | €42,169 | -€19,751 | -31.9% |
| Trade receivables | 40 | €47,661 | €30,665 | -€16,996 | -35.7% |
| Other amounts receivable | 41 | €14,259 | €11,504 | -€2,756 | -19.3% |
| Cash at bank and in hand | 54/58 | - | €15,095 | +€15,095 | |
| Deferred charges and accrued income | 490/1 | €4,588 | €8,597 | +€4,009 | +87.4% |
| Total equity and liabilities | 10/49 | €175,751 | €117,684 | -€58,067 | -33.0% |
| Equity | 10/15 | -€47,644 | -€40,104 | +€7,541 | +15.8% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,044 | -€46,504 | +€7,541 | +14.0% |
| Amounts payable | 17/49 | €223,395 | €157,788 | -€65,607 | -29.4% |
| Amounts payable after more than one year | 17 | €19,989 | €2,572 | -€17,417 | -87.1% |
| Financial debts | 170/4 | €19,989 | €2,572 | -€17,417 | -87.1% |
| Amounts payable within one year | 42/48 | €203,406 | €155,215 | -€48,191 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €29,234 | €2,161 | -€27,073 | -92.6% |
| Financial debts | 43 | €84 | - | -€84 | |
| Credit institutions | 430/8 | €84 | - | -€84 | |
| Trade debts | 44 | €97,550 | €100,532 | +€2,983 | +3.1% |
| Suppliers | 440/4 | €97,550 | €100,532 | +€2,983 | +3.1% |
| Taxes, remuneration and social security | 45 | €10,234 | €28,984 | +€18,751 | +183% |
| Taxes | 450/3 | €269 | €11,279 | +€11,010 | +4,099% |
| Remuneration and social security | 454/9 | €9,965 | €17,706 | +€7,741 | +77.7% |
| Other amounts payable | 47/48 | €66,305 | €23,538 | -€42,767 | -64.5% |
| Remuneration, social security and pensions | 62 | €93,070 | €109,238 | +€16,168 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,809 | €20,434 | -€16,375 | -44.5% |
| Other operating charges | 640/8 | €1,555 | €5,670 | +€4,115 | +265% |
| Non-recurring operating charges | 66A | - | €2,861 | +€2,861 | |
| Gross operating margin | 9900 | €192,363 | €148,378 | -€43,984 | -22.9% |
| Operating profit (loss) | 9901 | €60,928 | €10,175 | -€50,753 | -83.3% |
| Financial income | 75/76B | €1 | €9 | +€8 | +1,188% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +1,188% |
| Financial charges | 65/66B | €85,399 | €2,385 | -€83,014 | -97.2% |
| Recurring financial charges | 65 | €85,399 | €2,385 | -€83,014 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,470 | €7,798 | +€32,268 | |
| Income taxes | 67/77 | €21,341 | €257 | -€21,083 | -98.8% |
| Profit (loss) for the period | 9904 | -€45,811 | €7,541 | +€53,352 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,811 | €7,541 | +€53,352 |
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 29 October 2026 via checked.be.