BOUDRIZ PERFECT LOOK: 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.
BOUDRIZ PERFECT LOOK
Largest movements
- Receivables within one year -€4,223
down €4,223 (-78.8%), from €5,359 to €1,136
- Cash +€1,099
up €1,099 (+32.1%), from €3,426 to €4,525
mainly Other debts (+€5,444) and Receivables within one year (+€4,223)
- Tangible fixed assets -€231
no longer reported in 2025 (was €231)
- Trade debts -€7,340
no longer reported in 2025 (was €7,340)
- Other debts +€5,444
up €5,444 (+7.2%), from €75,619 to €81,063
- Tax, wage and social debts -€3,313
down €3,313 (-67.3%), from €4,919 to €1,606
of which Remuneration and social security: -€2,216
- Profit (loss) carried forward +€1,817
up €1,817 (+1.9%), from -€97,426 to -€95,609
- Staff costs -€14,956
down €14,956 (-52.0%), from €28,764 to €13,808
- Gross operating margin -€10,686
down €10,686 (-37.6%), from €28,392 to €17,706
- Depreciation -€459
down €459 (-66.5%), from €690 to €231
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 | €9,051 | €5,660 | -€3,391 | -37.5% |
| Fixed assets | 21/28 | €231 | - | -€231 | |
| Tangible fixed assets | 22/27 | €231 | - | -€231 | |
| Other tangible fixed assets | 26 | €231 | - | -€231 | |
| Current assets | 29/58 | €8,820 | €5,660 | -€3,160 | -35.8% |
| Amounts receivable within one year | 40/41 | €5,359 | €1,136 | -€4,223 | -78.8% |
| Trade receivables | 40 | €5,359 | €1,136 | -€4,223 | -78.8% |
| Cash at bank and in hand | 54/58 | €3,426 | €4,525 | +€1,099 | +32.1% |
| Deferred charges and accrued income | 490/1 | €36 | - | -€36 | |
| Total equity and liabilities | 10/49 | €9,051 | €5,660 | -€3,391 | -37.5% |
| Equity | 10/15 | -€78,826 | -€77,009 | +€1,817 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,426 | -€95,609 | +€1,817 | +1.9% |
| Amounts payable | 17/49 | €87,878 | €82,669 | -€5,208 | -5.9% |
| Amounts payable within one year | 42/48 | €87,878 | €82,669 | -€5,208 | -5.9% |
| Trade debts | 44 | €7,340 | - | -€7,340 | |
| Suppliers | 440/4 | €7,340 | - | -€7,340 | |
| Taxes, remuneration and social security | 45 | €4,919 | €1,606 | -€3,313 | -67.3% |
| Taxes | 450/3 | €1,707 | €610 | -€1,097 | -64.3% |
| Remuneration and social security | 454/9 | €3,213 | €997 | -€2,216 | -69.0% |
| Other amounts payable | 47/48 | €75,619 | €81,063 | +€5,444 | +7.2% |
| Non-recurring operating income | 76A | - | €2,916 | +€2,916 | |
| Remuneration, social security and pensions | 62 | €28,764 | €13,808 | -€14,956 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €690 | €231 | -€459 | -66.5% |
| Other operating charges | 640/8 | €1,629 | €1,804 | +€175 | +10.8% |
| Gross operating margin | 9900 | €28,392 | €17,706 | -€10,686 | -37.6% |
| Operating profit (loss) | 9901 | -€2,691 | €1,863 | +€4,554 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €229 | €45 | -€183 | -80.1% |
| Recurring financial charges | 65 | €229 | €45 | -€183 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,920 | €1,817 | +€4,737 | |
| Profit (loss) for the period | 9904 | -€2,920 | €1,817 | +€4,737 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,920 | €1,817 | +€4,737 |
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 27 October 2026 via checked.be.