BOUCHERIE DOCHAIN: 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 DOCHAIN
Largest movements
- Cash -€100,503
down €100,503 (-41.3%), from €243,116 to €142,612
mainly Contributions, distributions and other (-€150,000) and Current investments (-€80,000)
- Current investments +€80,000
up €80,000 (+200%), from €40,000 to €120,000
- Tangible fixed assets -€19,514
down €19,514 (-5.3%), from €367,922 to €348,408
of which Land and buildings: -€12,044
- Deferred charges and accrued income +€10,458
up €10,458 (+1,337%), from €782 to €11,240
- Debts after one year -€18,696
down €18,696 (-8.4%), from €221,409 to €202,713
- Tax, wage and social debts -€14,203
down €14,203 (-31.9%), from €44,562 to €30,359
of which Taxes: -€7,552
- Gross operating margin +€6,715
up €6,715 (+2.1%), from €326,909 to €333,623
- Depreciation -€5,155
down €5,155 (-20.4%), from €25,272 to €20,117
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 | €687,460 | €654,734 | -€32,726 | -4.8% |
| Fixed assets | 21/28 | €368,147 | €348,633 | -€19,514 | -5.3% |
| Tangible fixed assets | 22/27 | €367,922 | €348,408 | -€19,514 | -5.3% |
| Land and buildings | 22 | €348,178 | €336,134 | -€12,044 | -3.5% |
| Plant, machinery and equipment | 23 | €14,271 | €9,476 | -€4,796 | -33.6% |
| Furniture and vehicles | 24 | €5,473 | €2,798 | -€2,675 | -48.9% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €319,313 | €306,101 | -€13,212 | -4.1% |
| Stocks and contracts in progress | 3 | €34,254 | €29,685 | -€4,569 | -13.3% |
| Stocks | 30/36 | €34,254 | €29,685 | -€4,569 | -13.3% |
| Amounts receivable within one year | 40/41 | €1,161 | €2,563 | +€1,402 | +121% |
| Trade receivables | 40 | €948 | €2,331 | +€1,383 | +146% |
| Other amounts receivable | 41 | €213 | €231 | +€18 | +8.6% |
| Current investments | 50/53 | €40,000 | €120,000 | +€80,000 | +200% |
| Cash at bank and in hand | 54/58 | €243,116 | €142,612 | -€100,503 | -41.3% |
| Deferred charges and accrued income | 490/1 | €782 | €11,240 | +€10,458 | +1,337% |
| Total equity and liabilities | 10/49 | €687,460 | €654,734 | -€32,726 | -4.8% |
| Equity | 10/15 | €354,385 | €355,409 | +€1,024 | +0.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €294,385 | €295,409 | +€1,024 | +0.3% |
| Amounts payable | 17/49 | €333,075 | €299,325 | -€33,750 | -10.1% |
| Amounts payable after more than one year | 17 | €221,409 | €202,713 | -€18,696 | -8.4% |
| Financial debts | 170/4 | €221,409 | €202,713 | -€18,696 | -8.4% |
| Amounts payable within one year | 42/48 | €111,666 | €96,612 | -€15,054 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €18,361 | €18,696 | +€335 | +1.8% |
| Trade debts | 44 | €40,903 | €40,389 | -€514 | -1.3% |
| Suppliers | 440/4 | €40,903 | €40,389 | -€514 | -1.3% |
| Taxes, remuneration and social security | 45 | €44,562 | €30,359 | -€14,203 | -31.9% |
| Taxes | 450/3 | €26,601 | €19,049 | -€7,552 | -28.4% |
| Remuneration and social security | 454/9 | €17,961 | €11,310 | -€6,651 | -37.0% |
| Other amounts payable | 47/48 | €7,839 | €7,168 | -€672 | -8.6% |
| Remuneration, social security and pensions | 62 | €113,273 | €110,392 | -€2,881 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,272 | €20,117 | -€5,155 | -20.4% |
| Other operating charges | 640/8 | €1,809 | €2,153 | +€344 | +19.0% |
| Gross operating margin | 9900 | €326,909 | €333,623 | +€6,715 | +2.1% |
| Operating profit (loss) | 9901 | €186,555 | €200,962 | +€14,407 | +7.7% |
| Financial income | 75/76B | €3,485 | €2,785 | -€700 | -20.1% |
| Recurring financial income | 75 | €3,485 | €2,785 | -€700 | -20.1% |
| Financial charges | 65/66B | €5,780 | €5,199 | -€582 | -10.1% |
| Recurring financial charges | 65 | €5,780 | €5,199 | -€582 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €184,259 | €198,548 | +€14,289 | +7.8% |
| Income taxes | 67/77 | €45,282 | €47,524 | +€2,242 | +5.0% |
| Profit (loss) for the period | 9904 | €138,977 | €151,024 | +€12,046 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €138,977 | €151,024 | +€12,046 | +8.7% |
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.