BOUCHERIE N.A.: what changed
BOUCHERIE N.A.
Largest movements
- Stocks and contracts +€13,023
up €13,023 (+71.7%), from €18,151 to €31,175
- Tangible fixed assets -€2,710
down €2,710 (-76.0%), from €3,567 to €857
of which Plant, machinery and equipment: -€1,608
- Receivables within one year +€1,274
new in 2025: €1,274
- Cash -€1,186
down €1,186 (-28.2%), from €4,209 to €3,023
mainly Stocks and contracts (-€13,023) and Receivables within one year (-€1,274)
- Trade debts +€8,274
up €8,274 (+213%), from €3,885 to €12,160
- Profit (loss) carried forward +€1,258
up €1,258 (+45.0%), from €2,797 to €4,055
- Tax, wage and social debts +€611
up €611 (+25.0%), from €2,442 to €3,052
of which Taxes: +€611
- Gross operating margin -€1,363
down €1,363 (-19.9%), from €6,836 to €5,473
- Financial charges -€900
down €900 (-85.3%), from €1,055 to €155
- Depreciation -€815
down €815 (-23.1%), from €3,525 to €2,710
- Taxes +€173
up €173 (+45.2%), from €383 to €555
- Other operating charges +€83
up €83 (+11.7%), from €711 to €795
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,249 | €36,393 | +€10,143 | +38.6% |
| Fixed assets | 21/28 | €3,567 | €857 | -€2,710 | -76.0% |
| Tangible fixed assets | 22/27 | €3,567 | €857 | -€2,710 | -76.0% |
| Plant, machinery and equipment | 23 | €1,608 | - | -€1,608 | |
| Furniture and vehicles | 24 | €1,959 | €857 | -€1,102 | -56.2% |
| Current assets | 29/58 | €22,682 | €35,535 | +€12,853 | +56.7% |
| Stocks and contracts in progress | 3 | €18,151 | €31,175 | +€13,023 | +71.7% |
| Stocks | 30/36 | €18,151 | €31,175 | +€13,023 | +71.7% |
| Amounts receivable within one year | 40/41 | - | €1,274 | +€1,274 | |
| Trade receivables | 40 | - | €1,274 | +€1,274 | |
| Cash at bank and in hand | 54/58 | €4,209 | €3,023 | -€1,186 | -28.2% |
| Deferred charges and accrued income | 490/1 | €322 | €64 | -€258 | -80.2% |
| Total equity and liabilities | 10/49 | €26,249 | €36,393 | +€10,143 | +38.6% |
| Equity | 10/15 | €14,797 | €16,055 | +€1,258 | +8.5% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,797 | €4,055 | +€1,258 | +45.0% |
| Amounts payable | 17/49 | €11,452 | €20,337 | +€8,885 | +77.6% |
| Amounts payable within one year | 42/48 | €11,452 | €20,337 | +€8,885 | +77.6% |
| Trade debts | 44 | €3,885 | €12,160 | +€8,274 | +213% |
| Suppliers | 440/4 | €3,885 | €12,160 | +€8,274 | +213% |
| Taxes, remuneration and social security | 45 | €2,442 | €3,052 | +€611 | +25.0% |
| Taxes | 450/3 | €1,342 | €1,952 | +€611 | +45.5% |
| Remuneration and social security | 454/9 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 47/48 | €5,125 | €5,125 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,525 | €2,710 | -€815 | -23.1% |
| Other operating charges | 640/8 | €711 | €795 | +€83 | +11.7% |
| Gross operating margin | 9900 | €6,836 | €5,473 | -€1,363 | -19.9% |
| Operating profit (loss) | 9901 | €2,600 | €1,969 | -€631 | -24.3% |
| Financial charges | 65/66B | €1,055 | €155 | -€900 | -85.3% |
| Recurring financial charges | 65 | €1,055 | €155 | -€900 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | €1,545 | €1,814 | +€269 | +17.4% |
| Income taxes | 67/77 | €383 | €555 | +€173 | +45.2% |
| Profit (loss) for the period | 9904 | €1,162 | €1,258 | +€96 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,162 | €1,258 | +€96 | +8.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.