Bouchrafy-Services: 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.
Bouchrafy-Services
Largest movements
- Cash +€23,432
up €23,432 (+85.0%), from €27,579 to €51,011
mainly Net result for the year (+€28,282) and Tax, wage and social debts (+€914)
- Receivables within one year +€6,193
up €6,193 (+52.0%), from €11,907 to €18,100
of which Trade receivables: +€6,400
- Reserves +€28,282
up €28,282 (+101%), from €28,122 to €56,404
- Tax, wage and social debts +€914
up €914 (+8.0%), from €11,449 to €12,363
- Gross operating margin +€1,571
up €1,571 (+3.7%), from €42,308 to €43,879
- Taxes +€698
up €698 (+6.1%), from €11,449 to €12,147
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 | €40,807 | €69,918 | +€29,110 | +71.3% |
| Fixed assets | 21/28 | €1,321 | €807 | -€514 | -38.9% |
| Tangible fixed assets | 22/27 | €1,321 | €807 | -€514 | -38.9% |
| Furniture and vehicles | 24 | €1,321 | €807 | -€514 | -38.9% |
| Current assets | 29/58 | €39,486 | €69,111 | +€29,625 | +75.0% |
| Amounts receivable within one year | 40/41 | €11,907 | €18,100 | +€6,193 | +52.0% |
| Trade receivables | 40 | €9,000 | €15,400 | +€6,400 | +71.1% |
| Other amounts receivable | 41 | €2,907 | €2,700 | -€207 | -7.1% |
| Cash at bank and in hand | 54/58 | €27,579 | €51,011 | +€23,432 | +85.0% |
| Total equity and liabilities | 10/49 | €40,807 | €69,918 | +€29,110 | +71.3% |
| Equity | 10/15 | €28,222 | €56,504 | +€28,282 | +100% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €28,122 | €56,404 | +€28,282 | +101% |
| Distributable reserves | 133 | €28,122 | €56,404 | +€28,282 | +101% |
| Amounts payable | 17/49 | €12,586 | €13,414 | +€828 | +6.6% |
| Amounts payable within one year | 42/48 | €12,586 | €13,414 | +€828 | +6.6% |
| Trade debts | 44 | €1,137 | €1,051 | -€86 | -7.5% |
| Suppliers | 440/4 | €1,137 | €1,051 | -€86 | -7.5% |
| Taxes, remuneration and social security | 45 | €11,449 | €12,363 | +€914 | +8.0% |
| Taxes | 450/3 | €11,449 | €12,363 | +€914 | +8.0% |
| Remuneration, social security and pensions | 62 | €1,520 | €1,658 | +€138 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | €514 | +€293 | +132% |
| Other operating charges | 640/8 | €1,011 | €1,095 | +€84 | +8.3% |
| Gross operating margin | 9900 | €42,308 | €43,879 | +€1,571 | +3.7% |
| Operating profit (loss) | 9901 | €39,555 | €40,611 | +€1,057 | +2.7% |
| Financial income | 75/76B | €80 | €83 | +€2 | +3.0% |
| Recurring financial income | 75 | €80 | €83 | +€2 | +3.0% |
| Financial charges | 65/66B | €65 | €265 | +€201 | +311% |
| Recurring financial charges | 65 | €65 | €265 | +€201 | +311% |
| Profit (loss) for the period before taxes | 9903 | €39,570 | €40,429 | +€858 | +2.2% |
| Income taxes | 67/77 | €11,449 | €12,147 | +€698 | +6.1% |
| Profit (loss) for the period | 9904 | €28,122 | €28,282 | +€160 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,122 | €28,282 | +€160 | +0.6% |
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 19 October 2026 via checked.be.