BOUCHERIE JEROME: what changed
What changed
BOUCHERIE JEROME
NACE 47.221, Retail sale of meat and meat products, excluding game and poultry
filed annual accounts (NBB)
Net result for the year
€71,439
2025 · €57,398+€14,041
Equity
€480,556
2025 · €538,749-€58,193
Cash
€85,475
2025 · €89,536-€4,061
Balance sheet total
€925,672
2025 · €874,650+€51,022
Largest movements
Assets
- Receivables within one year +€87,802
up €87,802 (+25.6%), from €343,023 to €430,825
of which Other amounts receivable: +€70,838
- Tangible fixed assets -€32,899
down €32,899 (-9.5%), from €347,627 to €314,727
of which Plant, machinery and equipment: -€42,084
Equity and liabilities
- Other debts +€115,794
up €115,794 (+2,284%), from €5,070 to €120,864
- Reserves -€58,193
down €58,193 (-12.2%), from €476,749 to €418,556
- Debts after one year -€37,449
down €37,449 (-19.8%), from €189,419 to €151,971
- Tax, wage and social debts +€14,661
up €14,661 (+24.0%), from €61,080 to €75,741
of which Taxes: +€9,237
- Current portion of long-term debt +€10,521
up €10,521 (+18.9%), from €55,649 to €66,170
Income statement
- Gross operating margin +€39,417
up €39,417 (+6.4%), from €614,698 to €654,115
- Depreciation +€13,149
up €13,149 (+18.2%), from €72,141 to €85,289
- Taxes +€12,673
up €12,673 (+68.6%), from €18,471 to €31,144
- Staff costs +€9,782
up €9,782 (+2.2%), from €446,995 to €456,777
- Other operating charges -€8,268
down €8,268 (-68.7%), from €12,032 to €3,764
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€57,398
Gross operating margin
+€39,417
Staff costs
-€9,782
Depreciation
-€13,149
Other operating charges
+€8,268
Financial income
+€2,917
Financial charges
-€958
Taxes
-€12,673
Result 2026
€71,439
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€204,783
Investment
-€52,285
Financing
-€156,559
Cash 2025
€89,536
From operations (derived)
+€204,783
Net result for the year
+€71,439
Depreciation
+€85,289
Stocks and contracts
-€7,176
Receivables within one year
-€87,802
Deferred charges and accrued income
+€6,890
Trade debts
+€5,258
Tax, wage and social debts
+€14,661
Other debts
+€115,794
Accrued charges and deferred income
+€429
Investment (derived)
-€52,285
Investment in fixed assets (net)
-€52,285
Financing
-€156,559
Debts after one year
-€37,449
Current portion of long-term debt
+€10,521
Contributions, distributions and other
-€129,632
Cash 2026
€85,475
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €874,650 | €925,672 | +€51,022 | +5.8% |
| Fixed assets | 21/28 | €347,732 | €314,727 | -€33,005 | -9.5% |
| Intangible fixed assets | 21 | €105 | - | -€105 | |
| Tangible fixed assets | 22/27 | €347,627 | €314,727 | -€32,899 | -9.5% |
| Land and buildings | 22 | €19,661 | €17,677 | -€1,984 | -10.1% |
| Plant, machinery and equipment | 23 | €183,980 | €141,897 | -€42,084 | -22.9% |
| Furniture and vehicles | 24 | €100,861 | €116,682 | +€15,821 | +15.7% |
| Other tangible fixed assets | 26 | €43,124 | €38,471 | -€4,653 | -10.8% |
| Current assets | 29/58 | €526,918 | €610,945 | +€84,027 | +15.9% |
| Stocks and contracts in progress | 3 | €57,691 | €64,867 | +€7,176 | +12.4% |
| Stocks | 30/36 | €57,691 | €64,867 | +€7,176 | +12.4% |
| Amounts receivable within one year | 40/41 | €343,023 | €430,825 | +€87,802 | +25.6% |
| Trade receivables | 40 | €23,875 | €40,839 | +€16,964 | +71.1% |
| Other amounts receivable | 41 | €319,147 | €389,985 | +€70,838 | +22.2% |
| Cash at bank and in hand | 54/58 | €89,536 | €85,475 | -€4,061 | -4.5% |
| Deferred charges and accrued income | 490/1 | €36,667 | €29,777 | -€6,890 | -18.8% |
| Total equity and liabilities | 10/49 | €874,650 | €925,672 | +€51,022 | +5.8% |
| Equity | 10/15 | €538,749 | €480,556 | -€58,193 | -10.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €476,749 | €418,556 | -€58,193 | -12.2% |
| Distributable reserves | 133 | €476,749 | €418,556 | -€58,193 | -12.2% |
| Amounts payable | 17/49 | €335,901 | €445,116 | +€109,215 | +32.5% |
| Amounts payable after more than one year | 17 | €189,419 | €151,971 | -€37,449 | -19.8% |
| Financial debts | 170/4 | €189,419 | €151,971 | -€37,449 | -19.8% |
| Amounts payable within one year | 42/48 | €146,482 | €292,716 | +€146,234 | +99.8% |
| Current portion of amounts payable after more than one year | 42 | €55,649 | €66,170 | +€10,521 | +18.9% |
| Trade debts | 44 | €24,683 | €29,941 | +€5,258 | +21.3% |
| Suppliers | 440/4 | €24,683 | €29,941 | +€5,258 | +21.3% |
| Taxes, remuneration and social security | 45 | €61,080 | €75,741 | +€14,661 | +24.0% |
| Taxes | 450/3 | €4,142 | €13,380 | +€9,237 | +223% |
| Remuneration and social security | 454/9 | €56,938 | €62,361 | +€5,423 | +9.5% |
| Other amounts payable | 47/48 | €5,070 | €120,864 | +€115,794 | +2,284% |
| Accrued charges and deferred income | 492/3 | - | €429 | +€429 | |
| Remuneration, social security and pensions | 62 | €446,995 | €456,777 | +€9,782 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,141 | €85,289 | +€13,149 | +18.2% |
| Other operating charges | 640/8 | €12,032 | €3,764 | -€8,268 | -68.7% |
| Gross operating margin | 9900 | €614,698 | €654,115 | +€39,417 | +6.4% |
| Operating profit (loss) | 9901 | €83,530 | €108,285 | +€24,755 | +29.6% |
| Financial income | 75/76B | €7,468 | €10,385 | +€2,917 | +39.1% |
| Recurring financial income | 75 | €7,468 | €10,385 | +€2,917 | +39.1% |
| Financial charges | 65/66B | €15,128 | €16,086 | +€958 | +6.3% |
| Recurring financial charges | 65 | €15,128 | €16,086 | +€958 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €75,869 | €102,584 | +€26,714 | +35.2% |
| Income taxes | 67/77 | €18,471 | €31,144 | +€12,673 | +68.6% |
| Profit (loss) for the period | 9904 | €57,398 | €71,439 | +€14,041 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,398 | €71,439 | +€14,041 | +24.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.