BOUDA BAR: 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.
BOUDA BAR
Largest movements
- Cash +€4,848
up €4,848 (+138%), from €3,507 to €8,355
mainly Tax, wage and social debts (+€11,927) and Net result for the year (+€4,284)
- Tangible fixed assets +€2,987
up €2,987 (+98.7%), from €3,028 to €6,015
- Tax, wage and social debts +€11,927
new in 2025: €11,927
- Trade debts -€6,062
down €6,062 (-96.2%), from €6,300 to €238
- Profit (loss) carried forward +€4,284
up €4,284 (+19.6%), from -€21,820 to -€17,536
- Other debts -€2,434
down €2,434 (-12.0%), from €20,274 to €17,841
- Gross operating margin +€10,633
up €10,633 (+55.4%), from €19,183 to €29,817
- Depreciation +€1,041
up €1,041 (+220%), from €472 to €1,513
- Other operating charges +€965
up €965 (+4.2%), from €22,858 to €23,823
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 | €11,054 | €18,770 | +€7,716 | +69.8% |
| Fixed assets | 21/28 | €7,428 | €10,415 | +€2,987 | +40.2% |
| Tangible fixed assets | 22/27 | €3,028 | €6,015 | +€2,987 | +98.7% |
| Furniture and vehicles | 24 | €3,028 | €6,015 | +€2,987 | +98.7% |
| Financial fixed assets | 28 | €4,400 | €4,400 | = | 0.0% |
| Current assets | 29/58 | €3,626 | €8,355 | +€4,729 | +130% |
| Amounts receivable within one year | 40/41 | €119 | - | -€119 | |
| Other amounts receivable | 41 | €119 | - | -€119 | |
| Cash at bank and in hand | 54/58 | €3,507 | €8,355 | +€4,848 | +138% |
| Total equity and liabilities | 10/49 | €11,054 | €18,770 | +€7,716 | +69.8% |
| Equity | 10/15 | -€15,520 | -€11,236 | +€4,284 | +27.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,820 | -€17,536 | +€4,284 | +19.6% |
| Amounts payable | 17/49 | €26,574 | €30,006 | +€3,432 | +12.9% |
| Amounts payable within one year | 42/48 | €26,574 | €30,006 | +€3,432 | +12.9% |
| Trade debts | 44 | €6,300 | €238 | -€6,062 | -96.2% |
| Suppliers | 440/4 | €6,300 | €238 | -€6,062 | -96.2% |
| Taxes, remuneration and social security | 45 | - | €11,927 | +€11,927 | |
| Taxes | 450/3 | - | €11,927 | +€11,927 | |
| Other amounts payable | 47/48 | €20,274 | €17,841 | -€2,434 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €472 | €1,513 | +€1,041 | +220% |
| Other operating charges | 640/8 | €22,858 | €23,823 | +€965 | +4.2% |
| Gross operating margin | 9900 | €19,183 | €29,817 | +€10,633 | +55.4% |
| Operating profit (loss) | 9901 | -€4,147 | €4,480 | +€8,628 | |
| Financial charges | 65/66B | €156 | €197 | +€40 | +25.9% |
| Recurring financial charges | 65 | €156 | €197 | +€40 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,303 | €4,284 | +€8,587 | |
| Profit (loss) for the period | 9904 | -€4,303 | €4,284 | +€8,587 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,303 | €4,284 | +€8,587 |
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 14 October 2026 via checked.be.