Boucherie LAVAL: what changed
What changed
Boucherie LAVAL
NACE 47.221, Retail sale of meat and meat products, excluding game and poultry
filed annual accounts (NBB)
Net result for the year
€345,383
2024 · €295,279+€50,104
Equity
€964,747
2024 · €1.0m-€84,617
Cash
€419,952
2024 · €232,638+€187,314
Balance sheet total
€1.6m
2024 · €1.3m+€251,599
Largest movements
Assets
- Cash +€187,314
up €187,314 (+80.5%), from €232,638 to €419,952
mainly Net result for the year (+€345,383) and Other debts (+€321,330)
- Current investments +€131,166
up €131,166 (+18.8%), from €698,087 to €829,253
- Tangible fixed assets -€33,858
down €33,858 (-16.5%), from €204,994 to €171,136
of which Furniture and vehicles: -€22,329
- Receivables within one year -€27,956
down €27,956 (-17.2%), from €162,833 to €134,876
of which Trade receivables: -€23,206
Equity and liabilities
- Other debts +€321,330
up €321,330 (+348%), from €92,280 to €413,611
- Reserves -€84,617
down €84,617 (-8.4%), from €1.0m to €920,747
Income statement
- Gross operating margin +€71,783
up €71,783 (+8.4%), from €853,045 to €924,828
- Staff costs -€21,807
down €21,807 (-6.0%), from €364,186 to €342,379
- Taxes +€21,756
up €21,756 (+15.5%), from €140,741 to €162,497
- Other operating charges +€14,911
up €14,911 (+1,200%), from €1,242 to €16,154
Change in the result, 2024 to 2025
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 2024
€295,279
Gross operating margin
+€71,783
Staff costs
+€21,807
Depreciation
-€859
Other operating charges
-€14,911
Financial income
-€3,854
Financial charges
-€2,106
Taxes
-€21,756
Result 2025
€345,383
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€764,457
Investment
-€145,020
Financing
-€432,123
Cash 2024
€232,638
From operations (derived)
+€764,457
Net result for the year
+€345,383
Depreciation
+€47,712
Stocks and contracts
-€2,322
Receivables within one year
+€27,956
Deferred charges and accrued income
+€7,389
Trade debts
+€4,397
Tax, wage and social debts
+€12,611
Other debts
+€321,330
Investment (derived)
-€145,020
Investment in fixed assets (net)
-€13,854
Current investments
-€131,166
Financing
-€432,123
Current portion of long-term debt
-€2,123
Contributions, distributions and other
-€430,000
Cash 2025
€419,952
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,337,767 | €1,589,366 | +€251,599 | +18.8% |
| Fixed assets | 21/28 | €204,994 | €171,136 | -€33,858 | -16.5% |
| Tangible fixed assets | 22/27 | €204,994 | €171,136 | -€33,858 | -16.5% |
| Land and buildings | 22 | €64,429 | €74,889 | +€10,460 | +16.2% |
| Plant, machinery and equipment | 23 | €41,052 | €27,808 | -€13,244 | -32.3% |
| Furniture and vehicles | 24 | €29,024 | €6,695 | -€22,329 | -76.9% |
| Other tangible fixed assets | 26 | €70,489 | €61,744 | -€8,745 | -12.4% |
| Current assets | 29/58 | €1,132,773 | €1,418,229 | +€285,457 | +25.2% |
| Stocks and contracts in progress | 3 | €25,923 | €28,245 | +€2,322 | +9.0% |
| Stocks | 30/36 | €25,923 | €28,245 | +€2,322 | +9.0% |
| Amounts receivable within one year | 40/41 | €162,833 | €134,876 | -€27,956 | -17.2% |
| Trade receivables | 40 | €153,285 | €130,080 | -€23,206 | -15.1% |
| Other amounts receivable | 41 | €9,547 | €4,797 | -€4,751 | -49.8% |
| Current investments | 50/53 | €698,087 | €829,253 | +€131,166 | +18.8% |
| Cash at bank and in hand | 54/58 | €232,638 | €419,952 | +€187,314 | +80.5% |
| Deferred charges and accrued income | 490/1 | €13,292 | €5,903 | -€7,389 | -55.6% |
| Total equity and liabilities | 10/49 | €1,337,767 | €1,589,366 | +€251,599 | +18.8% |
| Equity | 10/15 | €1,049,364 | €964,747 | -€84,617 | -8.1% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Reserves | 13 | €1,005,364 | €920,747 | -€84,617 | -8.4% |
| Distributable reserves | 133 | €1,005,364 | €920,747 | -€84,617 | -8.4% |
| Amounts payable | 17/49 | €288,404 | €624,619 | +€336,215 | +117% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €188,404 | €524,619 | +€336,215 | +178% |
| Current portion of amounts payable after more than one year | 42 | €2,123 | - | -€2,123 | |
| Trade debts | 44 | €47,250 | €51,647 | +€4,397 | +9.3% |
| Suppliers | 440/4 | €47,250 | €51,647 | +€4,397 | +9.3% |
| Taxes, remuneration and social security | 45 | €46,751 | €59,361 | +€12,611 | +27.0% |
| Taxes | 450/3 | €9,949 | €32,960 | +€23,011 | +231% |
| Remuneration and social security | 454/9 | €36,802 | €26,401 | -€10,400 | -28.3% |
| Other amounts payable | 47/48 | €92,280 | €413,611 | +€321,330 | +348% |
| Remuneration, social security and pensions | 62 | €364,186 | €342,379 | -€21,807 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,853 | €47,712 | +€859 | +1.8% |
| Other operating charges | 640/8 | €1,242 | €16,154 | +€14,911 | +1,200% |
| Gross operating margin | 9900 | €853,045 | €924,828 | +€71,783 | +8.4% |
| Operating profit (loss) | 9901 | €440,764 | €518,584 | +€77,820 | +17.7% |
| Financial income | 75/76B | €6,226 | €2,373 | -€3,854 | -61.9% |
| Recurring financial income | 75 | €6,226 | €2,373 | -€3,854 | -61.9% |
| Financial charges | 65/66B | €10,971 | €13,077 | +€2,106 | +19.2% |
| Recurring financial charges | 65 | €10,971 | €13,077 | +€2,106 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €436,020 | €507,880 | +€71,860 | +16.5% |
| Income taxes | 67/77 | €140,741 | €162,497 | +€21,756 | +15.5% |
| Profit (loss) for the period | 9904 | €295,279 | €345,383 | +€50,104 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €295,279 | €345,383 | +€50,104 | +17.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.