BOUFF: 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.
BOUFF
Largest movements
- Tangible fixed assets -€6,626
down €6,626 (-70.8%), from €9,361 to €2,735
of which Plant, machinery and equipment: -€5,131
- Deferred charges and accrued income +€2,988
up €2,988 (+97.1%), from €3,079 to €6,067
- Receivables within one year +€1,782
up €1,782 (+7.5%), from €23,608 to €25,391
of which Other amounts receivable: +€8,241
- Profit (loss) carried forward +€9,224
up €9,224 (+23.3%), from €39,617 to €48,841
- Trade debts -€6,123
down €6,123 (-38.4%), from €15,942 to €9,819
- Current portion of long-term debt -€3,406
down €3,406 (-33.6%), from €10,138 to €6,732
- Short-term financial debts +€2,620
up €2,620 (+149.3%), from €1,754 to €4,374
- Tax, wage and social debts -€2,329
down €2,329 (-53.4%), from €4,363 to €2,034
of which Remuneration and social security: -€2,212
- Staff costs -€27,601
down €27,601 (-56.7%), from €48,660 to €21,059
- Gross operating margin -€11,944
down €11,944 (-19.8%), from €60,368 to €48,424
- Other operating charges +€4,085
up €4,085 (+110.9%), from €3,682 to €7,767
- Taxes +€4,046
up €4,046 (+1416.1%), from €286 to €4,332
- Depreciation -€2,567
down €2,567 (-27.9%), from €9,193 to €6,626
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 | €78,938 | €77,578 | -€1,360 | -1.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €9,361 | €2,735 | -€6,626 | -70.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €9,361 | €2,735 | -€6,626 | -70.8% |
| Plant, machinery and equipment | 23 | €6,092 | €961 | -€5,131 | -84.2% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €3,269 | €1,773 | -€1,496 | -45.8% |
| Current assets | 29/58 | €69,577 | €74,843 | +€5,266 | +7.6% |
| Amounts receivable after more than one year | 29 | €40,500 | €40,500 | = | 0.0% |
| Trade receivables | 290 | €40,500 | €40,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,700 | €1,700 | = | 0.0% |
| Stocks | 30/36 | €1,700 | €1,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,608 | €25,391 | +€1,782 | +7.5% |
| Trade receivables | 40 | €14,718 | €8,259 | -€6,459 | -43.9% |
| Other amounts receivable | 41 | €8,890 | €17,132 | +€8,241 | +92.7% |
| Cash at bank and in hand | 54/58 | €690 | €1,186 | +€496 | +71.8% |
| Deferred charges and accrued income | 490/1 | €3,079 | €6,067 | +€2,988 | +97.1% |
| Total equity and liabilities | 10/49 | €78,938 | €77,578 | -€1,360 | -1.7% |
| Equity | 10/15 | €44,617 | €53,841 | +€9,224 | +20.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,617 | €48,841 | +€9,224 | +23.3% |
| Amounts payable | 17/49 | €34,321 | €23,736 | -€10,584 | -30.8% |
| Amounts payable after more than one year | 17 | €1,732 | - | -€1,732 | |
| Financial debts | 170/4 | €1,732 | - | -€1,732 | |
| Amounts payable within one year | 42/48 | €32,589 | €23,736 | -€8,853 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €10,138 | €6,732 | -€3,406 | -33.6% |
| Financial debts | 43 | €1,754 | €4,374 | +€2,620 | +149.3% |
| Credit institutions | 430/8 | €1,754 | €4,374 | +€2,620 | +149.3% |
| Trade debts | 44 | €15,942 | €9,819 | -€6,123 | -38.4% |
| Suppliers | 440/4 | €15,942 | €9,819 | -€6,123 | -38.4% |
| Advances received on contracts in progress | 46 | €391 | €777 | +€386 | +98.9% |
| Taxes, remuneration and social security | 45 | €4,363 | €2,034 | -€2,329 | -53.4% |
| Taxes | 450/3 | €974 | €857 | -€117 | -12.0% |
| Remuneration and social security | 454/9 | €3,389 | €1,177 | -€2,212 | -65.3% |
| Non-recurring operating income | 76A | - | €14,000 | +€14,000 | |
| Remuneration, social security and pensions | 62 | €48,660 | €21,059 | -€27,601 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,193 | €6,626 | -€2,567 | -27.9% |
| Other operating charges | 640/8 | €3,682 | €7,767 | +€4,085 | +110.9% |
| Gross operating margin | 9900 | €60,368 | €48,424 | -€11,944 | -19.8% |
| Operating profit (loss) | 9901 | -€1,167 | €12,972 | +€14,139 | |
| Financial income | 75/76B | €1,232 | €1,947 | +€715 | +58.0% |
| Recurring financial income | 75 | €1,232 | €1,947 | +€715 | +58.0% |
| Financial charges | 65/66B | €1,200 | €1,363 | +€162 | +13.5% |
| Recurring financial charges | 65 | €1,200 | €1,363 | +€162 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,136 | €13,556 | +€14,692 | |
| Income taxes | 67/77 | €286 | €4,332 | +€4,046 | +1416.1% |
| Profit (loss) for the period | 9904 | -€1,421 | €9,224 | +€10,645 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,421 | €9,224 | +€10,645 |
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 10 October 2026 via checked.be.