Boucherie Cathy: 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 Cathy
Largest movements
- Receivables within one year -€42,582
down €42,582 (-35.8%), from €118,954 to €76,372
of which Other amounts receivable: -€47,775
- Tangible fixed assets -€14,521
down €14,521 (-25.7%), from €56,559 to €42,038
of which Land and buildings: -€15,887
- Stocks and contracts +€11,808
up €11,808 (+47.9%), from €24,632 to €36,440
- Cash +€5,269
up €5,269 (+10.8%), from €48,694 to €53,964
mainly Receivables within one year (+€42,582) and Depreciation (+€19,245)
- Deferred charges and accrued income +€3,562
up €3,562 (+6.5%), from €55,119 to €58,681
- Debts after one year -€23,513
down €23,513 (-54.3%), from €43,279 to €19,766
- Tax, wage and social debts -€7,507
down €7,507 (-59.5%), from €12,626 to €5,119
of which Taxes: -€7,161
- Trade debts -€5,182
down €5,182 (-4.4%), from €117,033 to €111,851
- Current portion of long-term debt +€3,986
up €3,986 (+16.8%), from €23,786 to €27,772
- Other debts -€3,750
down €3,750 (-17.0%), from €22,035 to €18,285
- Gross operating margin -€19,989
down €19,989 (-22.8%), from €87,622 to €67,633
- Taxes -€4,657
down €4,657 (-19.6%), from €23,749 to €19,092
- Staff costs -€3,781
down €3,781 (-12.3%), from €30,832 to €27,052
- Financial income -€1,835
down €1,835 (-34.5%), from €5,317 to €3,482
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 | €304,346 | €267,883 | -€36,463 | -12.0% |
| Fixed assets | 21/28 | €56,947 | €42,426 | -€14,521 | -25.5% |
| Tangible fixed assets | 22/27 | €56,559 | €42,038 | -€14,521 | -25.7% |
| Land and buildings | 22 | €49,981 | €34,094 | -€15,887 | -31.8% |
| Plant, machinery and equipment | 23 | €4,418 | €6,219 | +€1,802 | +40.8% |
| Furniture and vehicles | 24 | €2,160 | €1,724 | -€436 | -20.2% |
| Financial fixed assets | 28 | €388 | €388 | = | 0.0% |
| Current assets | 29/58 | €247,399 | €225,457 | -€21,942 | -8.9% |
| Stocks and contracts in progress | 3 | €24,632 | €36,440 | +€11,808 | +47.9% |
| Stocks | 30/36 | €24,632 | €36,440 | +€11,808 | +47.9% |
| Amounts receivable within one year | 40/41 | €118,954 | €76,372 | -€42,582 | -35.8% |
| Trade receivables | 40 | €24,265 | €29,458 | +€5,193 | +21.4% |
| Other amounts receivable | 41 | €94,689 | €46,915 | -€47,775 | -50.5% |
| Cash at bank and in hand | 54/58 | €48,694 | €53,964 | +€5,269 | +10.8% |
| Deferred charges and accrued income | 490/1 | €55,119 | €58,681 | +€3,562 | +6.5% |
| Total equity and liabilities | 10/49 | €304,346 | €267,883 | -€36,463 | -12.0% |
| Equity | 10/15 | €80,787 | €80,237 | -€550 | -0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €52,082 | €52,082 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €51,882 | €51,882 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,705 | €8,155 | -€550 | -6.3% |
| Provisions and deferred taxes | 16 | €4,800 | €4,800 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,800 | €4,800 | = | 0.0% |
| Pensions and similar obligations | 160 | €4,800 | €4,800 | = | 0.0% |
| Amounts payable | 17/49 | €218,759 | €182,846 | -€35,914 | -16.4% |
| Amounts payable after more than one year | 17 | €43,279 | €19,766 | -€23,513 | -54.3% |
| Financial debts | 170/4 | €43,279 | €19,766 | -€23,513 | -54.3% |
| Amounts payable within one year | 42/48 | €175,480 | €163,027 | -€12,453 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €23,786 | €27,772 | +€3,986 | +16.8% |
| Trade debts | 44 | €117,033 | €111,851 | -€5,182 | -4.4% |
| Suppliers | 440/4 | €117,033 | €111,851 | -€5,182 | -4.4% |
| Taxes, remuneration and social security | 45 | €12,626 | €5,119 | -€7,507 | -59.5% |
| Taxes | 450/3 | €7,665 | €505 | -€7,161 | -93.4% |
| Remuneration and social security | 454/9 | €4,961 | €4,614 | -€346 | -7.0% |
| Other amounts payable | 47/48 | €22,035 | €18,285 | -€3,750 | -17.0% |
| Accrued charges and deferred income | 492/3 | - | €52 | +€52 | |
| Remuneration, social security and pensions | 62 | €30,832 | €27,052 | -€3,781 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,787 | €19,245 | -€543 | -2.7% |
| Other operating charges | 640/8 | €1,185 | €1,312 | +€127 | +10.7% |
| Gross operating margin | 9900 | €87,622 | €67,633 | -€19,989 | -22.8% |
| Operating profit (loss) | 9901 | €35,818 | €20,025 | -€15,793 | -44.1% |
| Financial income | 75/76B | €5,317 | €3,482 | -€1,835 | -34.5% |
| Recurring financial income | 75 | €5,317 | €3,482 | -€1,835 | -34.5% |
| Financial charges | 65/66B | €4,795 | €4,965 | +€170 | +3.6% |
| Recurring financial charges | 65 | €4,795 | €4,965 | +€170 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €36,341 | €18,542 | -€17,798 | -49.0% |
| Income taxes | 67/77 | €23,749 | €19,092 | -€4,657 | -19.6% |
| Profit (loss) for the period | 9904 | €12,592 | -€550 | -€13,141 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,592 | -€550 | -€13,141 |
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 25 October 2026 via checked.be.