BOUCHERIE SPRIMONT: what changed
What changed
BOUCHERIE SPRIMONT
NACE 47.221, Retail sale of meat and meat products, excluding game and poultry
filed annual accounts (NBB)
Net result for the year
€7,454
2024 · €61,038-€53,584
Equity
€117,284
2024 · €109,829+€7,454
Cash
€90,752
2024 · €125,154-€34,402
Balance sheet total
€406,854
2024 · €446,807-€39,953
Largest movements
Assets
- Tangible fixed assets -€39,592
down €39,592 (-15.6%), from €253,490 to €213,898
of which Plant, machinery and equipment: -€28,960
- Cash -€34,402
down €34,402 (-27.5%), from €125,154 to €90,752
mainly Debts after one year (-€35,392) and Investment in fixed assets (net) (-€31,123)
- Receivables within one year +€14,645
up €14,645 (+29.5%), from €49,649 to €64,294
of which Trade receivables: +€18,159
- Stocks and contracts +€10,063
up €10,063 (+66.0%), from €15,244 to €25,307
- Deferred charges and accrued income +€9,334
up €9,334 (+285%), from €3,271 to €12,605
Equity and liabilities
- Debts after one year -€35,392
down €35,392 (-17.5%), from €201,848 to €166,456
- Other debts -€13,543
down €13,543 (-46.9%), from €28,902 to €15,359
- Profit (loss) carried forward +€7,454
up €7,454 (+21.2%), from -€35,171 to -€27,716
Income statement
- Staff costs +€74,479
up €74,479 (+24.8%), from €300,357 to €374,836
- Gross operating margin +€31,089
up €31,089 (+6.5%), from €476,567 to €507,655
- Write-downs -€11,359
down €11,359 (-100%), from €11,359 to €0
- Taxes -€6,400
down €6,400 (-49.4%), from €12,950 to €6,550
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
€61,038
Gross operating margin
+€31,089
Staff costs
-€74,479
Depreciation
-€4,553
Write-downs
+€11,359
Other operating charges
+€2,492
Other operating items
-€29,185
Financial income
-€217
Financial charges
+€3,511
Taxes
+€6,400
Result 2025
€7,454
raises the resultlowers the resultnot broken down further in the accounts
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
+€34,853
Investment
-€31,123
Financing
-€38,132
Cash 2024
€125,154
From operations (derived)
+€34,853
Net result for the year
+€7,454
Depreciation
+€70,715
Stocks and contracts
-€10,063
Receivables within one year
-€14,645
Deferred charges and accrued income
-€9,334
Trade debts
+€3,094
Tax, wage and social debts
+€1,174
Other debts
-€13,543
Investment (derived)
-€31,123
Investment in fixed assets (net)
-€31,123
Financing
-€38,132
Debts after one year
-€35,392
Current portion of long-term debt
-€2,740
Cash 2025
€90,752
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €446,807 | €406,854 | -€39,953 | -8.9% |
| Fixed assets | 21/28 | €253,490 | €213,898 | -€39,592 | -15.6% |
| Tangible fixed assets | 22/27 | €253,490 | €213,898 | -€39,592 | -15.6% |
| Plant, machinery and equipment | 23 | €231,250 | €202,290 | -€28,960 | -12.5% |
| Furniture and vehicles | 24 | €0 | €488 | +€488 | |
| Leasing and similar rights | 25 | €22,240 | €11,120 | -€11,120 | -50.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €193,318 | €192,957 | -€361 | -0.2% |
| Stocks and contracts in progress | 3 | €15,244 | €25,307 | +€10,063 | +66.0% |
| Stocks | 30/36 | €15,244 | €25,307 | +€10,063 | +66.0% |
| Amounts receivable within one year | 40/41 | €49,649 | €64,294 | +€14,645 | +29.5% |
| Trade receivables | 40 | €35,613 | €53,772 | +€18,159 | +51.0% |
| Other amounts receivable | 41 | €14,036 | €10,522 | -€3,514 | -25.0% |
| Cash at bank and in hand | 54/58 | €125,154 | €90,752 | -€34,402 | -27.5% |
| Deferred charges and accrued income | 490/1 | €3,271 | €12,605 | +€9,334 | +285% |
| Total equity and liabilities | 10/49 | €446,807 | €406,854 | -€39,953 | -8.9% |
| Equity | 10/15 | €109,829 | €117,284 | +€7,454 | +6.8% |
| Contributions | 10/11 | €92,000 | €92,000 | = | 0.0% |
| Reserves | 13 | €53,000 | €53,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,171 | -€27,716 | +€7,454 | +21.2% |
| Amounts payable | 17/49 | €336,978 | €289,571 | -€47,407 | -14.1% |
| Amounts payable after more than one year | 17 | €201,848 | €166,456 | -€35,392 | -17.5% |
| Financial debts | 170/4 | €201,848 | €166,456 | -€35,392 | -17.5% |
| Amounts payable within one year | 42/48 | €135,130 | €123,115 | -€12,015 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €46,555 | €43,815 | -€2,740 | -5.9% |
| Trade debts | 44 | €11,383 | €14,477 | +€3,094 | +27.2% |
| Suppliers | 440/4 | €11,383 | €14,477 | +€3,094 | +27.2% |
| Taxes, remuneration and social security | 45 | €48,290 | €49,464 | +€1,174 | +2.4% |
| Taxes | 450/3 | €13,971 | €6,882 | -€7,089 | -50.7% |
| Remuneration and social security | 454/9 | €34,319 | €42,583 | +€8,264 | +24.1% |
| Other amounts payable | 47/48 | €28,902 | €15,359 | -€13,543 | -46.9% |
| Remuneration, social security and pensions | 62 | €300,357 | €374,836 | +€74,479 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,162 | €70,715 | +€4,553 | +6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,359 | €0 | -€11,359 | -100% |
| Other operating charges | 640/8 | €6,020 | €3,528 | -€2,492 | -41.4% |
| Non-recurring operating charges | 66A | €1,412 | €30,597 | +€29,185 | +2,067% |
| Gross operating margin | 9900 | €476,567 | €507,655 | +€31,089 | +6.5% |
| Operating profit (loss) | 9901 | €91,256 | €27,980 | -€63,277 | -69.3% |
| Financial income | 75/76B | €279 | €61 | -€217 | -78.0% |
| Recurring financial income | 75 | €279 | €61 | -€217 | -78.0% |
| Financial charges | 65/66B | €17,548 | €14,037 | -€3,511 | -20.0% |
| Recurring financial charges | 65 | €17,548 | €14,037 | -€3,511 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €73,987 | €14,004 | -€59,984 | -81.1% |
| Income taxes | 67/77 | €12,950 | €6,550 | -€6,400 | -49.4% |
| Profit (loss) for the period | 9904 | €61,038 | €7,454 | -€53,584 | -87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,038 | €7,454 | -€53,584 | -87.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.