BOUDDHAS BERRE: 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.
BOUDDHAS BERRE
Largest movements
- Cash -€12,982
down €12,982 (-97.7%), from €13,291 to €309
mainly Trade debts (-€18,182) and Other debts (-€8,498)
- Receivables within one year -€10,707
no longer reported in 2020 (was €10,707)
- Intangible fixed assets -€2,100
down €2,100 (-14.8%), from €14,175 to €12,075
- Trade debts -€18,182
no longer reported in 2020 (was €18,182)
- Other debts -€8,498
down €8,498 (-42.7%), from €19,886 to €11,389
- Profit (loss) carried forward +€402
up €402 (+3.2%), from -€12,453 to -€12,051
- Purchases and services -€56,334
no longer reported in 2020 (was €56,334)
- Turnover -€46,926
no longer reported in 2020 (was €46,926)
- Gross operating margin -€25,701
down €25,701 (-89.9%), from €28,592 to €2,890
- Financial charges -€720
no longer reported in 2020 (was €720)
From the 2019 result to the 2020 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 2019 and 2020 balance sheets and the 2020 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,844 | €13,346 | -€26,498 | -66.5% |
| Fixed assets | 21/28 | €15,526 | €13,037 | -€2,489 | -16.0% |
| Intangible fixed assets | 21 | €14,175 | €12,075 | -€2,100 | -14.8% |
| Tangible fixed assets | 22/27 | €389 | - | -€389 | |
| Furniture and vehicles | 24 | €389 | - | -€389 | |
| Financial fixed assets | 28 | €962 | €962 | = | 0.0% |
| Current assets | 29/58 | €24,319 | €309 | -€24,010 | -98.7% |
| Stocks and contracts in progress | 3 | €321 | - | -€321 | |
| Stocks | 30/36 | €321 | - | -€321 | |
| Amounts receivable within one year | 40/41 | €10,707 | - | -€10,707 | |
| Trade receivables | 40 | €10,707 | - | -€10,707 | |
| Cash at bank and in hand | 54/58 | €13,291 | €309 | -€12,982 | -97.7% |
| Total equity and liabilities | 10/49 | €39,844 | €13,346 | -€26,498 | -66.5% |
| Equity | 10/15 | €548 | €949 | +€402 | +73.3% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Capital | 10 | €13,000 | - | -€13,000 | |
| Issued capital | 100 | €13,000 | - | -€13,000 | |
| Profit (loss) carried forward | 14 | -€12,453 | -€12,051 | +€402 | +3.2% |
| Amounts payable | 17/49 | €39,297 | €12,397 | -€26,900 | -68.5% |
| Amounts payable within one year | 42/48 | €39,297 | €12,397 | -€26,900 | -68.5% |
| Financial debts | 43 | €2 | €20 | +€18 | +817% |
| Credit institutions | 430/8 | €2 | €20 | +€18 | +817% |
| Trade debts | 44 | €18,182 | - | -€18,182 | |
| Suppliers | 440/4 | €18,182 | - | -€18,182 | |
| Advances received on contracts in progress | 46 | €53 | - | -€53 | |
| Taxes, remuneration and social security | 45 | €1,173 | €988 | -€185 | -15.8% |
| Taxes | 450/3 | €1,173 | €988 | -€185 | -15.8% |
| Other amounts payable | 47/48 | €19,886 | €11,389 | -€8,498 | -42.7% |
| Turnover | 70 | €46,926 | - | -€46,926 | |
| Goods, raw materials, services and sundry goods | 60/61 | €56,334 | - | -€56,334 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,407 | €2,489 | +€82 | +3.4% |
| Other operating charges | 640/8 | €440 | - | -€440 | |
| Gross operating margin | 9900 | €28,592 | €2,890 | -€25,701 | -89.9% |
| Operating profit (loss) | 9901 | €25,745 | €402 | -€25,343 | -98.4% |
| Financial charges | 65/66B | €720 | - | -€720 | |
| Recurring financial charges | 65 | €720 | - | -€720 | |
| Profit (loss) for the period before taxes | 9903 | €25,025 | €402 | -€24,623 | -98.4% |
| Profit (loss) for the period | 9904 | €25,025 | €402 | -€24,623 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,025 | €402 | -€24,623 | -98.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.