BOUDOU MLS: 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.
BOUDOU MLS
Largest movements
- Cash +€8,665
up €8,665 (+114.3%), from €7,582 to €16,247
mainly Trade debts (+€9,469) and Other debts (+€3,801)
- Receivables within one year +€5,200
up €5,200 (+117.2%), from €4,438 to €9,638
- Tangible fixed assets -€891
down €891 (-19.8%), from €4,500 to €3,610
- Stocks and contracts +€450
up €450 (+14.1%), from €3,200 to €3,650
- Trade debts +€9,469
up €9,469 (+330.3%), from €2,866 to €12,335
- Other debts +€3,801
up €3,801 (+73.0%), from €5,207 to €9,008
- Tax, wage and social debts +€2,135
up €2,135 (+58.2%), from €3,667 to €5,802
of which Taxes: +€2,279
- Profit (loss) carried forward -€1,924
down €1,924 (-29.1%), from €6,604 to €4,680
- Staff costs +€4,106
up €4,106 (+159.7%), from €2,572 to €6,678
- Other operating charges +€1,521
up €1,521 (+137.3%), from €1,108 to €2,628
- Taxes -€1,155
down €1,155 (-92.9%), from €1,243 to €88
- Depreciation +€1,058
up €1,058 (+122.7%), from €863 to €1,921
- Gross operating margin -€345
down €345 (-3.4%), from €10,079 to €9,734
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.
Cash bridge derived
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 | €20,345 | €33,825 | +€13,481 | +66.3% |
| Fixed assets | 21/28 | €4,500 | €3,610 | -€891 | -19.8% |
| Tangible fixed assets | 22/27 | €4,500 | €3,610 | -€891 | -19.8% |
| Furniture and vehicles | 24 | €4,500 | €3,610 | -€891 | -19.8% |
| Current assets | 29/58 | €15,844 | €30,216 | +€14,372 | +90.7% |
| Stocks and contracts in progress | 3 | €3,200 | €3,650 | +€450 | +14.1% |
| Stocks | 30/36 | €3,200 | €3,650 | +€450 | +14.1% |
| Amounts receivable within one year | 40/41 | €4,438 | €9,638 | +€5,200 | +117.2% |
| Trade receivables | 40 | €4,438 | €9,638 | +€5,200 | +117.2% |
| Cash at bank and in hand | 54/58 | €7,582 | €16,247 | +€8,665 | +114.3% |
| Deferred charges and accrued income | 490/1 | €625 | €681 | +€56 | +9.0% |
| Total equity and liabilities | 10/49 | €20,345 | €33,825 | +€13,481 | +66.3% |
| Equity | 10/15 | €8,604 | €6,680 | -€1,924 | -22.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,604 | €4,680 | -€1,924 | -29.1% |
| Amounts payable | 17/49 | €11,741 | €27,145 | +€15,405 | +131.2% |
| Amounts payable within one year | 42/48 | €11,741 | €27,145 | +€15,405 | +131.2% |
| Trade debts | 44 | €2,866 | €12,335 | +€9,469 | +330.3% |
| Suppliers | 440/4 | €2,866 | €12,335 | +€9,469 | +330.3% |
| Taxes, remuneration and social security | 45 | €3,667 | €5,802 | +€2,135 | +58.2% |
| Taxes | 450/3 | €1,466 | €3,745 | +€2,279 | +155.5% |
| Remuneration and social security | 454/9 | €2,201 | €2,057 | -€145 | -6.6% |
| Other amounts payable | 47/48 | €5,207 | €9,008 | +€3,801 | +73.0% |
| Non-recurring operating income | 76A | €58 | €364 | +€306 | +526.9% |
| Remuneration, social security and pensions | 62 | €2,572 | €6,678 | +€4,106 | +159.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €863 | €1,921 | +€1,058 | +122.7% |
| Other operating charges | 640/8 | €1,108 | €2,628 | +€1,521 | +137.3% |
| Non-recurring operating charges | 66A | - | €2 | +€2 | |
| Gross operating margin | 9900 | €10,079 | €9,734 | -€345 | -3.4% |
| Operating profit (loss) | 9901 | €5,537 | -€1,495 | -€7,032 | |
| Financial income | 75/76B | €1 | €10 | +€9 | +1072.9% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +1072.9% |
| Financial charges | 65/66B | €160 | €350 | +€190 | +118.8% |
| Recurring financial charges | 65 | €160 | €350 | +€190 | +118.8% |
| Profit (loss) for the period before taxes | 9903 | €5,378 | -€1,836 | -€7,213 | |
| Income taxes | 67/77 | €1,243 | €88 | -€1,155 | -92.9% |
| Profit (loss) for the period | 9904 | €4,135 | -€1,924 | -€6,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,135 | -€1,924 | -€6,058 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.