BOUFFETE: 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.
BOUFFETE
Largest movements
- Tangible fixed assets -€34,875
down €34,875 (-9.0%), from €388,674 to €353,799
of which Other tangible fixed assets: -€20,619
- Receivables within one year +€7,427
up €7,427 (+59.6%), from €12,471 to €19,899
of which Other amounts receivable: +€4,880
- Profit (loss) carried forward -€15,857
down €15,857 (-18.0%), from -€87,978 to -€103,835
- Debts after one year -€5,587
down €5,587 (-22.5%), from €24,795 to €19,207
- Other debts -€4,888
down €4,888 (-10.0%), from €48,920 to €44,032
- Gross operating margin +€26,959
up €26,959 (+1,502%), from €1,795 to €28,754
- Other operating charges +€8,004
up €8,004 (+746%), from €1,073 to €9,077
- Depreciation -€2,014
down €2,014 (-5.5%), from €36,889 to €34,875
- Taxes -€557
down €557, from €419 to -€138
- Financial charges -€347
down €347 (-30.1%), from €1,153 to €806
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 | €411,351 | €381,484 | -€29,867 | -7.3% |
| Fixed assets | 21/28 | €388,674 | €353,799 | -€34,875 | -9.0% |
| Tangible fixed assets | 22/27 | €388,674 | €353,799 | -€34,875 | -9.0% |
| Plant, machinery and equipment | 23 | €14,793 | €8,865 | -€5,927 | -40.1% |
| Furniture and vehicles | 24 | €24,531 | €16,203 | -€8,328 | -33.9% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €349,349 | €328,730 | -€20,619 | -5.9% |
| Current assets | 29/58 | €22,678 | €27,686 | +€5,008 | +22.1% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,471 | €19,899 | +€7,427 | +59.6% |
| Trade receivables | 40 | €12,119 | €14,665 | +€2,547 | +21.0% |
| Other amounts receivable | 41 | €353 | €5,233 | +€4,880 | +1,383% |
| Cash at bank and in hand | 54/58 | €5,449 | €5,787 | +€338 | +6.2% |
| Deferred charges and accrued income | 490/1 | €2,757 | €0 | -€2,757 | -100% |
| Total equity and liabilities | 10/49 | €411,351 | €381,484 | -€29,867 | -7.3% |
| Equity | 10/15 | €327,022 | €311,165 | -€15,857 | -4.8% |
| Contributions | 10/11 | €415,000 | €415,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,978 | -€103,835 | -€15,857 | -18.0% |
| Amounts payable | 17/49 | €84,330 | €70,319 | -€14,010 | -16.6% |
| Amounts payable after more than one year | 17 | €24,795 | €19,207 | -€5,587 | -22.5% |
| Financial debts | 170/4 | €24,795 | €19,207 | -€5,587 | -22.5% |
| Amounts payable within one year | 42/48 | €59,535 | €51,112 | -€8,423 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €9,525 | €5,587 | -€3,938 | -41.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,089 | €1,492 | +€403 | +37.0% |
| Taxes | 450/3 | €1,089 | €1,492 | +€403 | +37.0% |
| Other amounts payable | 47/48 | €48,920 | €44,032 | -€4,888 | -10.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,889 | €34,875 | -€2,014 | -5.5% |
| Other operating charges | 640/8 | €1,073 | €9,077 | +€8,004 | +746% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,795 | €28,754 | +€26,959 | +1,502% |
| Operating profit (loss) | 9901 | -€36,168 | -€15,198 | +€20,969 | +58.0% |
| Financial income | 75/76B | €1 | €10 | +€9 | +1,492% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +1,492% |
| Financial charges | 65/66B | €1,153 | €806 | -€347 | -30.1% |
| Recurring financial charges | 65 | €1,153 | €806 | -€347 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | -€37,320 | -€15,995 | +€21,325 | +57.1% |
| Income taxes | 67/77 | €419 | -€138 | -€557 | |
| Profit (loss) for the period | 9904 | -€37,739 | -€15,857 | +€21,882 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,739 | -€15,857 | +€21,882 | +58.0% |
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 14 October 2026 via checked.be.