BOUFFIOUX XAVIER: 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 XAVIER
Largest movements
- Receivables within one year -€130,684
down €130,684 (-68.5%), from €190,914 to €60,230
of which Other amounts receivable: -€142,202
- Receivables after one year +€110,000
new in 2025: €110,000
- Cash +€51,621
up €51,621 (+18.9%), from €272,906 to €324,527
mainly Receivables within one year (+€130,684) and Other debts (+€115,067)
- Tangible fixed assets +€39,305
up €39,305 (+284%), from €13,827 to €53,133
of which Furniture and vehicles: +€39,984
- Other debts +€115,067
up €115,067 (+618%), from €18,629 to €133,696
- Reserves -€68,747
down €68,747 (-26.6%), from €258,747 to €190,000
of which Distributable reserves: -€64,747
- Trade debts +€32,184
up €32,184 (+78.9%), from €40,785 to €72,969
- Tax, wage and social debts -€27,110
down €27,110 (-98.2%), from €27,621 to €511
- Profit (loss) carried forward +€14,847
up €14,847 (+16.2%), from €91,866 to €106,714
- Turnover -€629,843
no longer reported in 2025 (was €629,843)
- Purchases and services -€488,050
no longer reported in 2025 (was €488,050)
- Other operating charges -€37,902
down €37,902 (-96.5%), from €39,282 to €1,380
- Gross operating margin -€29,400
down €29,400 (-20.7%), from €141,793 to €112,393
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 | €477,648 | €547,889 | +€70,242 | +14.7% |
| Fixed assets | 21/28 | €13,827 | €53,133 | +€39,305 | +284% |
| Tangible fixed assets | 22/27 | €13,827 | €53,133 | +€39,305 | +284% |
| Plant, machinery and equipment | 23 | €2,947 | €2,268 | -€679 | -23.0% |
| Furniture and vehicles | 24 | €10,881 | €50,865 | +€39,984 | +367% |
| Current assets | 29/58 | €463,820 | €494,757 | +€30,936 | +6.7% |
| Amounts receivable after more than one year | 29 | - | €110,000 | +€110,000 | |
| Trade receivables | 290 | - | €110,000 | +€110,000 | |
| Amounts receivable within one year | 40/41 | €190,914 | €60,230 | -€130,684 | -68.5% |
| Trade receivables | 40 | €25,113 | €36,631 | +€11,518 | +45.9% |
| Other amounts receivable | 41 | €165,801 | €23,599 | -€142,202 | -85.8% |
| Cash at bank and in hand | 54/58 | €272,906 | €324,527 | +€51,621 | +18.9% |
| Total equity and liabilities | 10/49 | €477,648 | €547,889 | +€70,242 | +14.7% |
| Equity | 10/15 | €390,613 | €340,714 | -€49,900 | -12.8% |
| Contributions | 10/11 | €40,000 | €44,000 | +€4,000 | +10.0% |
| Reserves | 13 | €258,747 | €190,000 | -€68,747 | -26.6% |
| Non-distributable reserves | 130/1 | €4,000 | - | -€4,000 | |
| Other | 1319 | €4,000 | - | -€4,000 | |
| Distributable reserves | 133 | €254,747 | €190,000 | -€64,747 | -25.4% |
| Profit (loss) carried forward | 14 | €91,866 | €106,714 | +€14,847 | +16.2% |
| Amounts payable | 17/49 | €87,035 | €207,176 | +€120,141 | +138% |
| Amounts payable within one year | 42/48 | €87,035 | €207,176 | +€120,141 | +138% |
| Trade debts | 44 | €40,785 | €72,969 | +€32,184 | +78.9% |
| Suppliers | 440/4 | €40,785 | €72,969 | +€32,184 | +78.9% |
| Taxes, remuneration and social security | 45 | €27,621 | €511 | -€27,110 | -98.2% |
| Taxes | 450/3 | €27,621 | €511 | -€27,110 | -98.2% |
| Other amounts payable | 47/48 | €18,629 | €133,696 | +€115,067 | +618% |
| Turnover | 70 | €629,843 | - | -€629,843 | |
| Goods, raw materials, services and sundry goods | 60/61 | €488,050 | - | -€488,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,983 | €18,603 | +€4,620 | +33.0% |
| Other operating charges | 640/8 | €39,282 | €1,380 | -€37,902 | -96.5% |
| Non-recurring operating charges | 66A | €416 | - | -€416 | |
| Gross operating margin | 9900 | €141,793 | €112,393 | -€29,400 | -20.7% |
| Operating profit (loss) | 9901 | €88,112 | €92,410 | +€4,298 | +4.9% |
| Financial income | 75/76B | €2,856 | €2,856 | = | 0.0% |
| Recurring financial income | 75 | €2,856 | €2,856 | = | 0.0% |
| Financial charges | 65/66B | €259 | €419 | +€160 | +61.9% |
| Recurring financial charges | 65 | €259 | €419 | +€160 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | €90,710 | €94,847 | +€4,138 | +4.6% |
| Income taxes | 67/77 | €24,621 | €25,000 | +€379 | +1.5% |
| Profit (loss) for the period | 9904 | €66,089 | €69,847 | +€3,759 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,089 | €69,847 | +€3,759 | +5.7% |
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 26 October 2026 via checked.be.