BOUCKY: 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.
BOUCKY
Largest movements
- Tangible fixed assets +€58,732
up €58,732 (+17.8%), from €330,441 to €389,172
of which Furniture and vehicles: +€50,410
- Cash +€4,372
up €4,372 (+28.8%), from €15,180 to €19,552
mainly Net result for the year (+€51,161) and Depreciation (+€29,616)
- Reserves +€23,732
up €23,732 (+16.5%), from €144,187 to €167,919
- Other debts +€23,052
up €23,052 (+218%), from €10,581 to €33,633
- Current portion of long-term debt +€10,177
up €10,177 (+29.4%), from €34,616 to €44,792
- Tax, wage and social debts +€6,039
up €6,039 (+27.6%), from €21,903 to €27,942
- Gross operating margin +€26,534
up €26,534 (+31.3%), from €84,665 to €111,199
- Depreciation +€13,235
up €13,235 (+80.8%), from €16,381 to €29,616
- Taxes +€4,933
up €4,933 (+27.1%), from €18,205 to €23,138
- Other operating charges +€1,200
up €1,200 (+53.8%), from €2,232 to €3,432
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 | €368,995 | €435,228 | +€66,234 | +17.9% |
| Fixed assets | 21/28 | €330,441 | €389,172 | +€58,732 | +17.8% |
| Tangible fixed assets | 22/27 | €330,441 | €389,172 | +€58,732 | +17.8% |
| Land and buildings | 22 | €291,938 | €284,344 | -€7,594 | -2.6% |
| Plant, machinery and equipment | 23 | €18,843 | €34,758 | +€15,915 | +84.5% |
| Furniture and vehicles | 24 | €19,660 | €70,070 | +€50,410 | +256% |
| Current assets | 29/58 | €38,554 | €46,056 | +€7,502 | +19.5% |
| Amounts receivable within one year | 40/41 | €20,508 | €23,617 | +€3,109 | +15.2% |
| Trade receivables | 40 | €20,508 | €23,617 | +€3,109 | +15.2% |
| Cash at bank and in hand | 54/58 | €15,180 | €19,552 | +€4,372 | +28.8% |
| Deferred charges and accrued income | 490/1 | €2,866 | €2,888 | +€22 | +0.8% |
| Total equity and liabilities | 10/49 | €368,995 | €435,228 | +€66,234 | +17.9% |
| Equity | 10/15 | €181,634 | €205,365 | +€23,732 | +13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144,187 | €167,919 | +€23,732 | +16.5% |
| Distributable reserves | 133 | €144,187 | €167,919 | +€23,732 | +16.5% |
| Profit (loss) carried forward | 14 | €18,847 | €18,847 | = | 0.0% |
| Amounts payable | 17/49 | €187,361 | €229,863 | +€42,502 | +22.7% |
| Amounts payable after more than one year | 17 | €117,824 | €120,725 | +€2,901 | +2.5% |
| Financial debts | 170/4 | €117,824 | €120,725 | +€2,901 | +2.5% |
| Amounts payable within one year | 42/48 | €69,538 | €109,138 | +€39,601 | +56.9% |
| Current portion of amounts payable after more than one year | 42 | €34,616 | €44,792 | +€10,177 | +29.4% |
| Trade debts | 44 | €2,438 | €2,771 | +€333 | +13.7% |
| Suppliers | 440/4 | €2,438 | €2,771 | +€333 | +13.7% |
| Taxes, remuneration and social security | 45 | €21,903 | €27,942 | +€6,039 | +27.6% |
| Taxes | 450/3 | €21,903 | €27,942 | +€6,039 | +27.6% |
| Other amounts payable | 47/48 | €10,581 | €33,633 | +€23,052 | +218% |
| Non-recurring operating income | 76A | - | €13,000 | +€13,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,381 | €29,616 | +€13,235 | +80.8% |
| Other operating charges | 640/8 | €2,232 | €3,432 | +€1,200 | +53.8% |
| Gross operating margin | 9900 | €84,665 | €111,199 | +€26,534 | +31.3% |
| Operating profit (loss) | 9901 | €66,052 | €78,151 | +€12,099 | +18.3% |
| Financial income | 75/76B | €95 | €30 | -€65 | -68.5% |
| Recurring financial income | 75 | €95 | €30 | -€65 | -68.5% |
| Financial charges | 65/66B | €4,180 | €3,882 | -€298 | -7.1% |
| Recurring financial charges | 65 | €4,180 | €3,882 | -€298 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €61,967 | €74,299 | +€12,332 | +19.9% |
| Income taxes | 67/77 | €18,205 | €23,138 | +€4,933 | +27.1% |
| Profit (loss) for the period | 9904 | €43,762 | €51,161 | +€7,399 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,762 | €51,161 | +€7,399 | +16.9% |
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 28 October 2026 via checked.be.