BOUCHRIF: 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.
BOUCHRIF
Largest movements
- Receivables within one year +€37,484
up €37,484 (+18.5%), from €202,459 to €239,943
of which Other amounts receivable: +€82,362
- Cash +€26,670
up €26,670 (+66.2%), from €40,304 to €66,974
mainly Net result for the year (+€42,397) and Other debts (+€42,000)
- Tangible fixed assets -€13,344
down €13,344 (-46.7%), from €28,604 to €15,260
of which Furniture and vehicles: -€10,062
- Stocks and contracts -€7,254
down €7,254 (-43.0%), from €16,859 to €9,605
- Other debts +€42,000
new in 2024: €42,000
- Trade debts +€32,681
up €32,681 (+24.9%), from €131,100 to €163,781
- Advances received -€26,077
no longer reported in 2024 (was €26,077)
- Debts after one year -€5,729
down €5,729 (-39.9%), from €14,365 to €8,636
- Staff costs -€13,848
down €13,848 (-76.0%), from €18,232 to €4,384
- Gross operating margin +€13,618
up €13,618 (+22.9%), from €59,516 to €73,134
- Taxes +€3,798
up €3,798 (+54.1%), from €7,014 to €10,811
- Financial charges -€3,554
down €3,554 (-88.8%), from €4,003 to €448
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €288,226 | €331,782 | +€43,556 | +15.1% |
| Fixed assets | 21/28 | €28,604 | €15,260 | -€13,344 | -46.7% |
| Tangible fixed assets | 22/27 | €28,604 | €15,260 | -€13,344 | -46.7% |
| Furniture and vehicles | 24 | €22,039 | €11,977 | -€10,062 | -45.7% |
| Other tangible fixed assets | 26 | €6,565 | €3,283 | -€3,283 | -50.0% |
| Current assets | 29/58 | €259,622 | €316,522 | +€56,900 | +21.9% |
| Stocks and contracts in progress | 3 | €16,859 | €9,605 | -€7,254 | -43.0% |
| Stocks | 30/36 | €16,859 | €9,605 | -€7,254 | -43.0% |
| Amounts receivable within one year | 40/41 | €202,459 | €239,943 | +€37,484 | +18.5% |
| Trade receivables | 40 | €131,229 | €86,352 | -€44,877 | -34.2% |
| Other amounts receivable | 41 | €71,229 | €153,591 | +€82,362 | +116% |
| Cash at bank and in hand | 54/58 | €40,304 | €66,974 | +€26,670 | +66.2% |
| Total equity and liabilities | 10/49 | €288,226 | €331,782 | +€43,556 | +15.1% |
| Equity | 10/15 | €98,991 | €99,388 | +€397 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,391 | €80,788 | +€397 | +0.5% |
| Amounts payable | 17/49 | €189,234 | €232,393 | +€43,159 | +22.8% |
| Amounts payable after more than one year | 17 | €14,365 | €8,636 | -€5,729 | -39.9% |
| Financial debts | 170/4 | €14,365 | €8,636 | -€5,729 | -39.9% |
| Amounts payable within one year | 42/48 | €174,869 | €223,757 | +€48,888 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | €5,686 | €5,729 | +€42 | +0.7% |
| Trade debts | 44 | €131,100 | €163,781 | +€32,681 | +24.9% |
| Suppliers | 440/4 | €131,100 | €163,781 | +€32,681 | +24.9% |
| Advances received on contracts in progress | 46 | €26,077 | - | -€26,077 | |
| Taxes, remuneration and social security | 45 | €12,006 | €12,247 | +€242 | +2.0% |
| Taxes | 450/3 | €10,823 | €12,247 | +€1,424 | +13.2% |
| Remuneration and social security | 454/9 | €1,182 | - | -€1,182 | |
| Other amounts payable | 47/48 | - | €42,000 | +€42,000 | |
| Remuneration, social security and pensions | 62 | €18,232 | €4,384 | -€13,848 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,344 | €13,344 | = | 0.0% |
| Other operating charges | 640/8 | €1,235 | €1,829 | +€594 | +48.1% |
| Gross operating margin | 9900 | €59,516 | €73,134 | +€13,618 | +22.9% |
| Operating profit (loss) | 9901 | €26,705 | €53,577 | +€26,872 | +101% |
| Financial income | 75/76B | €46 | €79 | +€33 | +72.2% |
| Recurring financial income | 75 | €46 | €79 | +€33 | +72.2% |
| Financial charges | 65/66B | €4,003 | €448 | -€3,554 | -88.8% |
| Recurring financial charges | 65 | €4,003 | €448 | -€3,554 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | €22,748 | €53,208 | +€30,460 | +134% |
| Income taxes | 67/77 | €7,014 | €10,811 | +€3,798 | +54.1% |
| Profit (loss) for the period | 9904 | €15,734 | €42,397 | +€26,662 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €15,734 | €42,397 | +€26,662 | +169% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.