Bouffioux Pierre-Emmanuel: 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.
Bouffioux Pierre-Emmanuel
Largest movements
- Receivables within one year +€45,012
new in 2025: €45,012
- Current investments +€30,000
new in 2025: €30,000
- Cash -€28,286
down €28,286 (-44.7%), from €63,298 to €35,012
mainly Receivables within one year (-€45,012) and Current investments (-€30,000)
- Tangible fixed assets -€1,238
down €1,238 (-39.7%), from €3,120 to €1,882
- Profit (loss) carried forward +€39,509
up €39,509 (+135%), from €29,214 to €68,723
- Tax, wage and social debts +€13,799
up €13,799 (+57.3%), from €24,066 to €37,865
of which Taxes: +€10,414
- Other debts -€6,510
down €6,510 (-63.5%), from €10,245 to €3,735
- Gross operating margin +€19,446
up €19,446 (+38.4%), from €50,606 to €70,052
- Staff costs +€17,070
new in 2025: €17,070
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 | €67,393 | €113,081 | +€45,688 | +67.8% |
| Fixed assets | 21/28 | €3,120 | €2,092 | -€1,028 | -32.9% |
| Tangible fixed assets | 22/27 | €3,120 | €1,882 | -€1,238 | -39.7% |
| Furniture and vehicles | 24 | €3,120 | €1,882 | -€1,238 | -39.7% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €64,273 | €110,989 | +€46,716 | +72.7% |
| Amounts receivable within one year | 40/41 | - | €45,012 | +€45,012 | |
| Trade receivables | 40 | - | €45,012 | +€45,012 | |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €63,298 | €35,012 | -€28,286 | -44.7% |
| Deferred charges and accrued income | 490/1 | €975 | €966 | -€9 | -1.0% |
| Total equity and liabilities | 10/49 | €67,393 | €113,081 | +€45,688 | +67.8% |
| Equity | 10/15 | €31,214 | €70,723 | +€39,509 | +127% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,214 | €68,723 | +€39,509 | +135% |
| Amounts payable | 17/49 | €36,179 | €42,358 | +€6,179 | +17.1% |
| Amounts payable within one year | 42/48 | €36,179 | €42,358 | +€6,179 | +17.1% |
| Trade debts | 44 | €1,868 | €758 | -€1,110 | -59.4% |
| Suppliers | 440/4 | €1,868 | €758 | -€1,110 | -59.4% |
| Taxes, remuneration and social security | 45 | €24,066 | €37,865 | +€13,799 | +57.3% |
| Taxes | 450/3 | €24,066 | €34,480 | +€10,414 | +43.3% |
| Remuneration and social security | 454/9 | - | €3,385 | +€3,385 | |
| Other amounts payable | 47/48 | €10,245 | €3,735 | -€6,510 | -63.5% |
| Remuneration, social security and pensions | 62 | - | €17,070 | +€17,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,583 | €1,238 | -€345 | -21.8% |
| Gross operating margin | 9900 | €50,606 | €70,052 | +€19,446 | +38.4% |
| Operating profit (loss) | 9901 | €49,023 | €51,744 | +€2,721 | +5.6% |
| Financial income | 75/76B | €12 | €10 | -€3 | -21.0% |
| Recurring financial income | 75 | €12 | €10 | -€3 | -21.0% |
| Financial charges | 65/66B | €69 | €201 | +€131 | +189% |
| Recurring financial charges | 65 | €69 | €201 | +€131 | +189% |
| Profit (loss) for the period before taxes | 9903 | €48,966 | €51,553 | +€2,587 | +5.3% |
| Income taxes | 67/77 | €10,752 | €11,044 | +€292 | +2.7% |
| Profit (loss) for the period | 9904 | €38,214 | €40,509 | +€2,296 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,214 | €40,509 | +€2,296 | +6.0% |
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 27 October 2026 via checked.be.