BOUCHERIES BARRAS: what changed
BOUCHERIES BARRAS
Largest movements
- Cash -€64,489
down €64,489 (-68.2%), from €94,605 to €30,116
mainly Net result for the year (-€58,929) and Current portion of long-term debt (-€15,345)
- Tangible fixed assets -€24,206
down €24,206 (-37.8%), from €64,044 to €39,838
of which Plant, machinery and equipment: -€22,388
- Receivables within one year -€7,836
down €7,836 (-9.0%), from €86,797 to €78,961
of which Other amounts receivable: -€4,872
- Profit (loss) carried forward -€58,929
down €58,929, from €32,895 to -€26,034
- Current portion of long-term debt -€15,345
no longer reported in 2025 (was €15,345)
- Trade debts -€11,064
down €11,064 (-11.8%), from €93,964 to €82,900
- Tax, wage and social debts -€10,670
down €10,670 (-31.7%), from €33,626 to €22,956
of which Taxes: -€9,048
- Purchases and services -€30,393
down €30,393 (-2.7%), from €1.1m to €1.1m
- Staff costs +€29,441
up €29,441 (+13.6%), from €215,983 to €245,424
- Turnover -€19,898
down €19,898 (-1.5%), from €1.3m to €1.3m
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 | €261,281 | €165,273 | -€96,008 | -36.7% |
| Fixed assets | 21/28 | €64,565 | €40,359 | -€24,206 | -37.5% |
| Tangible fixed assets | 22/27 | €64,044 | €39,838 | -€24,206 | -37.8% |
| Plant, machinery and equipment | 23 | €60,309 | €37,921 | -€22,388 | -37.1% |
| Furniture and vehicles | 24 | €3,735 | €1,917 | -€1,818 | -48.7% |
| Financial fixed assets | 28 | €521 | €521 | = | 0.0% |
| Current assets | 29/58 | €196,716 | €124,914 | -€71,802 | -36.5% |
| Stocks and contracts in progress | 3 | €14,194 | €15,837 | +€1,643 | +11.6% |
| Stocks | 30/36 | €14,194 | €15,837 | +€1,643 | +11.6% |
| Amounts receivable within one year | 40/41 | €86,797 | €78,961 | -€7,836 | -9.0% |
| Trade receivables | 40 | €50,311 | €47,347 | -€2,964 | -5.9% |
| Other amounts receivable | 41 | €36,486 | €31,614 | -€4,872 | -13.4% |
| Cash at bank and in hand | 54/58 | €94,605 | €30,116 | -€64,489 | -68.2% |
| Deferred charges and accrued income | 490/1 | €1,120 | - | -€1,120 | |
| Total equity and liabilities | 10/49 | €261,281 | €165,273 | -€96,008 | -36.7% |
| Equity | 10/15 | €118,346 | €59,417 | -€58,929 | -49.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €66,859 | €66,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €48,000 | €48,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,895 | -€26,034 | -€58,929 | |
| Amounts payable | 17/49 | €142,935 | €105,856 | -€37,079 | -25.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €142,935 | €105,856 | -€37,079 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €15,345 | - | -€15,345 | |
| Trade debts | 44 | €93,964 | €82,900 | -€11,064 | -11.8% |
| Suppliers | 440/4 | €93,964 | €82,900 | -€11,064 | -11.8% |
| Taxes, remuneration and social security | 45 | €33,626 | €22,956 | -€10,670 | -31.7% |
| Taxes | 450/3 | €16,840 | €7,792 | -€9,048 | -53.7% |
| Remuneration and social security | 454/9 | €16,786 | €15,164 | -€1,622 | -9.7% |
| Turnover | 70 | €1,318,953 | €1,299,055 | -€19,898 | -1.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,106,207 | €1,075,814 | -€30,393 | -2.7% |
| Remuneration, social security and pensions | 62 | €215,983 | €245,424 | +€29,441 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,740 | €24,206 | +€466 | +2.0% |
| Other operating charges | 640/8 | €5,673 | €6,577 | +€904 | +15.9% |
| Gross operating margin | 9900 | €212,746 | €223,241 | +€10,495 | +4.9% |
| Operating profit (loss) | 9901 | -€32,650 | -€52,966 | -€20,316 | -62.2% |
| Financial charges | 65/66B | €3,639 | €5,963 | +€2,324 | +63.9% |
| Recurring financial charges | 65 | €3,639 | €5,963 | +€2,324 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | -€36,289 | -€58,929 | -€22,640 | -62.4% |
| Income taxes | 67/77 | €526 | - | -€526 | |
| Profit (loss) for the period | 9904 | -€36,815 | -€58,929 | -€22,114 | -60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,815 | -€58,929 | -€22,114 | -60.1% |
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 3 November 2026 via checked.be.