BOUDIE: what changed
Two fiscal 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.
BOUDIE
Largest movements
- Stocks and contracts +€59,850
up €59,850 (+203.2%), from €29,460 to €89,310
- Receivables within one year +€17,428
up €17,428 (+65.0%), from €26,811 to €44,238
of which Trade receivables: +€20,672
- Cash -€5,000
down €5,000 (-77.4%), from €6,459 to €1,459
mainly Stocks and contracts (-€59,850) and Tax, wage and social debts (-€25,383)
- Deferred charges and accrued income +€2,696
up €2,696 (+90.7%), from €2,971 to €5,667
- Tangible fixed assets -€1,835
down €1,835 (-50.0%), from €3,669 to €1,835
- Trade debts +€92,583
up €92,583 (+355.4%), from €26,048 to €118,631
- Tax, wage and social debts -€25,383
down €25,383 (-57.7%), from €43,984 to €18,601
of which Taxes: -€23,044
- Other debts +€13,075
up €13,075 (+180.9%), from €7,230 to €20,304
- Debts after one year -€8,256
down €8,256 (-58.6%), from €14,084 to €5,828
- Profit (loss) carried forward +€8,120
up €8,120 (+15.7%), from -€51,873 to -€43,753
- Gross operating margin +€14,273
up €14,273 (+21.8%), from €65,517 to €79,790
- Financial charges -€2,231
down €2,231 (-38.3%), from €5,826 to €3,595
- Staff costs +€1,410
up €1,410 (+2.2%), from €64,831 to €66,241
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.
Cash bridge derived
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 | €72,635 | €145,774 | +€73,138 | +100.7% |
| Fixed assets | 21/28 | €6,933 | €5,098 | -€1,835 | -26.5% |
| Tangible fixed assets | 22/27 | €3,669 | €1,835 | -€1,835 | -50.0% |
| Furniture and vehicles | 24 | €3,669 | €1,835 | -€1,835 | -50.0% |
| Financial fixed assets | 28 | €3,264 | €3,264 | = | 0.0% |
| Current assets | 29/58 | €65,702 | €140,675 | +€74,973 | +114.1% |
| Stocks and contracts in progress | 3 | €29,460 | €89,310 | +€59,850 | +203.2% |
| Stocks | 30/36 | €29,460 | €89,310 | +€59,850 | +203.2% |
| Amounts receivable within one year | 40/41 | €26,811 | €44,238 | +€17,428 | +65.0% |
| Trade receivables | 40 | €23,566 | €44,238 | +€20,672 | +87.7% |
| Other amounts receivable | 41 | €3,244 | - | -€3,244 | |
| Cash at bank and in hand | 54/58 | €6,459 | €1,459 | -€5,000 | -77.4% |
| Deferred charges and accrued income | 490/1 | €2,971 | €5,667 | +€2,696 | +90.7% |
| Total equity and liabilities | 10/49 | €72,635 | €145,774 | +€73,138 | +100.7% |
| Equity | 10/15 | -€36,533 | -€28,413 | +€8,120 | +22.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,940 | €2,940 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,940 | €2,940 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,940 | €2,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,873 | -€43,753 | +€8,120 | +15.7% |
| Amounts payable | 17/49 | €109,168 | €174,186 | +€65,019 | +59.6% |
| Amounts payable after more than one year | 17 | €14,084 | €5,828 | -€8,256 | -58.6% |
| Financial debts | 170/4 | €14,084 | €5,828 | -€8,256 | -58.6% |
| Amounts payable within one year | 42/48 | €95,084 | €168,359 | +€73,275 | +77.1% |
| Current portion of amounts payable after more than one year | 42 | €7,728 | €7,971 | +€243 | +3.1% |
| Financial debts | 43 | €10,095 | €2,851 | -€7,244 | -71.8% |
| Credit institutions | 430/8 | €10,095 | €2,851 | -€7,244 | -71.8% |
| Trade debts | 44 | €26,048 | €118,631 | +€92,583 | +355.4% |
| Suppliers | 440/4 | €26,048 | €118,631 | +€92,583 | +355.4% |
| Taxes, remuneration and social security | 45 | €43,984 | €18,601 | -€25,383 | -57.7% |
| Taxes | 450/3 | €38,086 | €15,042 | -€23,044 | -60.5% |
| Remuneration and social security | 454/9 | €5,897 | €3,559 | -€2,338 | -39.7% |
| Other amounts payable | 47/48 | €7,230 | €20,304 | +€13,075 | +180.9% |
| Remuneration, social security and pensions | 62 | €64,831 | €66,241 | +€1,410 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,835 | €1,835 | = | 0.0% |
| Gross operating margin | 9900 | €65,517 | €79,790 | +€14,273 | +21.8% |
| Operating profit (loss) | 9901 | -€1,148 | €11,715 | +€12,863 | |
| Financial charges | 65/66B | €5,826 | €3,595 | -€2,231 | -38.3% |
| Recurring financial charges | 65 | €5,826 | €3,595 | -€2,231 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,975 | €8,120 | +€15,095 | |
| Profit (loss) for the period | 9904 | -€6,975 | €8,120 | +€15,095 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,975 | €8,120 | +€15,095 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.