BOUCKAERT INTERIEUR: 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.
BOUCKAERT INTERIEUR
Largest movements
- Tangible fixed assets -€13,459
down €13,459 (-58.4%), from €23,039 to €9,579
of which Furniture and vehicles: -€10,870
- Receivables within one year -€6,416
down €6,416 (-15.9%), from €40,318 to €33,903
of which Other amounts receivable: -€4,326
- Cash -€3,585
down €3,585 (-100%), from €3,585 to €0
mainly Net result for the year (-€23,375) and Debts after one year (-€8,400)
- Reserves -€16,982
down €16,982 (-69.7%), from €24,347 to €7,366
- Other debts +€8,508
up €8,508 (+52.9%), from €16,070 to €24,578
- Debts after one year -€8,400
down €8,400 (-92.7%), from €9,062 to €661
- Profit (loss) carried forward -€6,394
new in 2026: -€6,394
- Tax, wage and social debts -€4,273
down €4,273 (-89.7%), from €4,765 to €491
of which Remuneration and social security: -€4,200
- Gross operating margin -€31,948
down €31,948, from €19,498 to -€12,450
- Depreciation -€4,182
down €4,182 (-31.5%), from €13,297 to €9,115
- Other operating charges -€1,477
down €1,477 (-61.0%), from €2,420 to €943
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,359 | €43,507 | -€23,852 | -35.4% |
| Fixed assets | 21/28 | €23,064 | €9,604 | -€13,459 | -58.4% |
| Tangible fixed assets | 22/27 | €23,039 | €9,579 | -€13,459 | -58.4% |
| Plant, machinery and equipment | 23 | €5,583 | €2,994 | -€2,590 | -46.4% |
| Furniture and vehicles | 24 | €17,456 | €6,586 | -€10,870 | -62.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €44,296 | €33,903 | -€10,393 | -23.5% |
| Amounts receivable within one year | 40/41 | €40,318 | €33,903 | -€6,416 | -15.9% |
| Trade receivables | 40 | €35,310 | €33,220 | -€2,089 | -5.9% |
| Other amounts receivable | 41 | €5,009 | €683 | -€4,326 | -86.4% |
| Cash at bank and in hand | 54/58 | €3,585 | €0 | -€3,585 | -100% |
| Deferred charges and accrued income | 490/1 | €392 | €0 | -€392 | -100% |
| Total equity and liabilities | 10/49 | €67,359 | €43,507 | -€23,852 | -35.4% |
| Equity | 10/15 | €27,347 | €3,972 | -€23,375 | -85.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,347 | €7,366 | -€16,982 | -69.7% |
| Distributable reserves | 133 | €24,347 | €7,366 | -€16,982 | -69.7% |
| Profit (loss) carried forward | 14 | - | -€6,394 | -€6,394 | |
| Amounts payable | 17/49 | €40,012 | €39,535 | -€477 | -1.2% |
| Amounts payable after more than one year | 17 | €9,062 | €661 | -€8,400 | -92.7% |
| Financial debts | 170/4 | €9,062 | €661 | -€8,400 | -92.7% |
| Amounts payable within one year | 42/48 | €30,950 | €38,873 | +€7,923 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €8,380 | €8,400 | +€21 | +0.2% |
| Financial debts | 43 | €0 | €259 | +€259 | |
| Credit institutions | 430/8 | €0 | €259 | +€259 | |
| Trade debts | 44 | €1,736 | €5,144 | +€3,408 | +196% |
| Suppliers | 440/4 | €1,736 | €5,144 | +€3,408 | +196% |
| Taxes, remuneration and social security | 45 | €4,765 | €491 | -€4,273 | -89.7% |
| Taxes | 450/3 | €565 | €491 | -€73 | -13.0% |
| Remuneration and social security | 454/9 | €4,200 | €0 | -€4,200 | -100% |
| Other amounts payable | 47/48 | €16,070 | €24,578 | +€8,508 | +52.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,297 | €9,115 | -€4,182 | -31.5% |
| Other operating charges | 640/8 | €2,420 | €943 | -€1,477 | -61.0% |
| Gross operating margin | 9900 | €19,498 | -€12,450 | -€31,948 | |
| Operating profit (loss) | 9901 | €3,781 | -€22,508 | -€26,289 | |
| Financial income | 75/76B | €45 | €0 | -€45 | -100% |
| Recurring financial income | 75 | €45 | €0 | -€45 | -100% |
| Financial charges | 65/66B | €918 | €868 | -€50 | -5.5% |
| Recurring financial charges | 65 | €918 | €868 | -€50 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €2,908 | -€23,375 | -€26,283 | |
| Income taxes | 67/77 | €168 | €0 | -€168 | -100% |
| Profit (loss) for the period | 9904 | €2,740 | -€23,375 | -€26,115 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,740 | -€23,375 | -€26,115 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.