BOUCHEZ C: 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.
BOUCHEZ C
Largest movements
- Cash +€9,052
up €9,052 (+31.6%), from €28,642 to €37,694
mainly Net result for the year (+€12,014) and Depreciation (+€470)
- Receivables within one year +€990
up €990 (+48.6%), from €2,039 to €3,029
- Tangible fixed assets -€470
down €470 (-51.3%), from €915 to €446
- Profit (loss) carried forward +€11,181
new in 2025: €11,181
- Tax, wage and social debts -€1,761
down €1,761 (-27.2%), from €6,487 to €4,726
- Taxes -€781
down €781 (-19.9%), from €3,923 to €3,142
- Gross operating margin +€711
up €711 (+4.8%), from €14,955 to €15,666
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.
Cash bridge derived
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 | €32,012 | €41,769 | +€9,757 | +30.5% |
| Fixed assets | 21/28 | €915 | €446 | -€470 | -51.3% |
| Tangible fixed assets | 22/27 | €915 | €446 | -€470 | -51.3% |
| Furniture and vehicles | 24 | €915 | €446 | -€470 | -51.3% |
| Current assets | 29/58 | €31,097 | €41,323 | +€10,227 | +32.9% |
| Amounts receivable within one year | 40/41 | €2,039 | €3,029 | +€990 | +48.6% |
| Trade receivables | 40 | €2,039 | €3,029 | +€990 | +48.6% |
| Cash at bank and in hand | 54/58 | €28,642 | €37,694 | +€9,052 | +31.6% |
| Deferred charges and accrued income | 490/1 | €416 | €600 | +€185 | +44.5% |
| Total equity and liabilities | 10/49 | €32,012 | €41,769 | +€9,757 | +30.5% |
| Equity | 10/15 | €23,765 | €34,947 | +€11,181 | +47.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,765 | €21,765 | = | 0.0% |
| Distributable reserves | 133 | €21,765 | €21,765 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €11,181 | +€11,181 | |
| Amounts payable | 17/49 | €8,247 | €6,822 | -€1,425 | -17.3% |
| Amounts payable within one year | 42/48 | €8,247 | €6,822 | -€1,425 | -17.3% |
| Trade debts | 44 | - | €24 | +€24 | |
| Suppliers | 440/4 | - | €24 | +€24 | |
| Taxes, remuneration and social security | 45 | €6,487 | €4,726 | -€1,761 | -27.2% |
| Taxes | 450/3 | €6,487 | €4,726 | -€1,761 | -27.2% |
| Other amounts payable | 47/48 | €1,760 | €2,072 | +€313 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €470 | €470 | +€0 | 0.0% |
| Gross operating margin | 9900 | €14,955 | €15,666 | +€711 | +4.8% |
| Operating profit (loss) | 9901 | €14,485 | €15,196 | +€711 | +4.9% |
| Financial charges | 65/66B | - | €39 | +€39 | |
| Recurring financial charges | 65 | - | €39 | +€39 | |
| Profit (loss) for the period before taxes | 9903 | €14,485 | €15,157 | +€672 | +4.6% |
| Income taxes | 67/77 | €3,923 | €3,142 | -€781 | -19.9% |
| Profit (loss) for the period | 9904 | €10,562 | €12,014 | +€1,453 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,562 | €12,014 | +€1,453 | +13.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.