Boucherie Lengele: 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 Lengele
Largest movements
- Financial fixed assets +€130,000
up €130,000 (+42.6%), from €305,000 to €435,000
- Other debts +€161,315
up €161,315 (+555%), from €29,043 to €190,358
- Debts after one year -€39,177
down €39,177 (-17.8%), from €220,042 to €180,865
of which Financial debts: -€33,527
- Profit (loss) carried forward +€10,037
up €10,037, from -€9,606 to €430
- Gross operating margin +€37,930
up €37,930, from -€733 to €37,197
- Financial charges +€16,757
up €16,757 (+210%), from €7,992 to €24,748
- Other operating charges +€795
new in 2025: €795
- Depreciation +€630
up €630 (+71.4%), from €882 to €1,512
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 | €312,229 | €441,605 | +€129,376 | +41.4% |
| Formation expenses | 20 | €6,678 | €5,166 | -€1,512 | -22.6% |
| Fixed assets | 21/28 | €305,000 | €435,000 | +€130,000 | +42.6% |
| Financial fixed assets | 28 | €305,000 | €435,000 | +€130,000 | +42.6% |
| Current assets | 29/58 | €551 | €1,438 | +€888 | +161% |
| Amounts receivable within one year | 40/41 | €101 | €1,061 | +€960 | +951% |
| Trade receivables | 40 | €101 | €771 | +€670 | +663% |
| Other amounts receivable | 41 | - | €290 | +€290 | |
| Cash at bank and in hand | 54/58 | €450 | €377 | -€72 | -16.1% |
| Total equity and liabilities | 10/49 | €312,229 | €441,605 | +€129,376 | +41.4% |
| Equity | 10/15 | €20,394 | €30,430 | +€10,037 | +49.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,606 | €430 | +€10,037 | |
| Amounts payable | 17/49 | €291,835 | €411,174 | +€119,339 | +40.9% |
| Amounts payable after more than one year | 17 | €220,042 | €180,865 | -€39,177 | -17.8% |
| Financial debts | 170/4 | €202,042 | €168,515 | -€33,527 | -16.6% |
| Other amounts payable | 178/9 | €18,000 | €12,350 | -€5,650 | -31.4% |
| Amounts payable within one year | 42/48 | €71,368 | €226,445 | +€155,076 | +217% |
| Current portion of amounts payable after more than one year | 42 | €31,984 | €33,527 | +€1,543 | +4.8% |
| Trade debts | 44 | €5,577 | €1,454 | -€4,123 | -73.9% |
| Suppliers | 440/4 | €5,577 | €1,454 | -€4,123 | -73.9% |
| Taxes, remuneration and social security | 45 | €4,764 | €1,105 | -€3,659 | -76.8% |
| Taxes | 450/3 | €1,764 | €1,105 | -€659 | -37.4% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €29,043 | €190,358 | +€161,315 | +555% |
| Accrued charges and deferred income | 492/3 | €424 | €3,864 | +€3,440 | +811% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €1,512 | +€630 | +71.4% |
| Other operating charges | 640/8 | - | €795 | +€795 | |
| Gross operating margin | 9900 | -€733 | €37,197 | +€37,930 | |
| Operating profit (loss) | 9901 | -€1,615 | €34,890 | +€36,505 | |
| Financial charges | 65/66B | €7,992 | €24,748 | +€16,757 | +210% |
| Recurring financial charges | 65 | €7,992 | €24,748 | +€16,757 | +210% |
| Profit (loss) for the period before taxes | 9903 | -€9,606 | €10,142 | +€19,748 | |
| Income taxes | 67/77 | - | €105 | +€105 | |
| Profit (loss) for the period | 9904 | -€9,606 | €10,037 | +€19,643 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,606 | €10,037 | +€19,643 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.