BOUGE - SERVICES: 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.
BOUGE - SERVICES
Largest movements
- Cash +€3,198
up €3,198 (+29.5%), from €10,849 to €14,047
mainly Tax, wage and social debts (+€2,440) and Other debts (+€1,950)
- Tangible fixed assets -€1,362
no longer reported in 2025 (was €1,362)
of which Plant, machinery and equipment: -€878
- Tax, wage and social debts +€2,440
up €2,440 (+210.0%), from €1,162 to €3,602
of which Remuneration and social security: +€1,575
- Profit (loss) carried forward -€2,164
down €2,164 (-24.8%), from €8,716 to €6,553
- Other debts +€1,950
up €1,950 (+16.1%), from €12,099 to €14,049
- Current portion of long-term debt -€1,102
no longer reported in 2025 (was €1,102)
- Gross operating margin -€4,073
down €4,073 (-55.6%), from €7,320 to €3,247
- Financial charges -€1,283
down €1,283 (-70.2%), from €1,826 to €544
of which Non-recurring financial charges: -€903
- Depreciation -€1,249
down €1,249 (-47.9%), from €2,611 to €1,362
- Taxes +€343
up €343 (+214.6%), from €160 to €503
- Other operating charges +€118
up €118 (+4.0%), from €2,910 to €3,028
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 | €50,574 | €51,223 | +€649 | +1.3% |
| Fixed assets | 21/28 | €1,362 | - | -€1,362 | |
| Tangible fixed assets | 22/27 | €1,362 | - | -€1,362 | |
| Land and buildings | 22 | €283 | - | -€283 | |
| Plant, machinery and equipment | 23 | €878 | - | -€878 | |
| Furniture and vehicles | 24 | €201 | - | -€201 | |
| Current assets | 29/58 | €49,213 | €51,223 | +€2,011 | +4.1% |
| Stocks and contracts in progress | 3 | €30,787 | €30,284 | -€504 | -1.6% |
| Stocks | 30/36 | €30,787 | €30,284 | -€504 | -1.6% |
| Amounts receivable within one year | 40/41 | €7,193 | €6,698 | -€495 | -6.9% |
| Trade receivables | 40 | €2,437 | €2,361 | -€76 | -3.1% |
| Other amounts receivable | 41 | €4,755 | €4,337 | -€419 | -8.8% |
| Cash at bank and in hand | 54/58 | €10,849 | €14,047 | +€3,198 | +29.5% |
| Deferred charges and accrued income | 490/1 | €383 | €195 | -€188 | -49.1% |
| Total equity and liabilities | 10/49 | €50,574 | €51,223 | +€649 | +1.3% |
| Equity | 10/15 | €29,177 | €27,013 | -€2,164 | -7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,716 | €6,553 | -€2,164 | -24.8% |
| Amounts payable | 17/49 | €21,398 | €24,211 | +€2,813 | +13.1% |
| Amounts payable within one year | 42/48 | €21,398 | €24,211 | +€2,813 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €1,102 | - | -€1,102 | |
| Trade debts | 44 | €7,035 | €6,560 | -€475 | -6.8% |
| Suppliers | 440/4 | €7,035 | €6,560 | -€475 | -6.8% |
| Taxes, remuneration and social security | 45 | €1,162 | €3,602 | +€2,440 | +210.0% |
| Taxes | 450/3 | €1,162 | €2,027 | +€865 | +74.5% |
| Remuneration and social security | 454/9 | - | €1,575 | +€1,575 | |
| Other amounts payable | 47/48 | €12,099 | €14,049 | +€1,950 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,611 | €1,362 | -€1,249 | -47.9% |
| Other operating charges | 640/8 | €2,910 | €3,028 | +€118 | +4.0% |
| Gross operating margin | 9900 | €7,320 | €3,247 | -€4,073 | -55.6% |
| Operating profit (loss) | 9901 | €1,798 | -€1,143 | -€2,941 | |
| Financial income | 75/76B | €19 | €27 | +€7 | +38.1% |
| Recurring financial income | 75 | €19 | €27 | +€7 | +38.1% |
| Financial charges | 65/66B | €1,826 | €544 | -€1,283 | -70.2% |
| Recurring financial charges | 65 | €668 | €288 | -€380 | -56.9% |
| Non-recurring financial charges | 66B | €1,159 | €256 | -€903 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | -€9 | -€1,660 | -€1,651 | -17831.6% |
| Income taxes | 67/77 | €160 | €503 | +€343 | +214.6% |
| Profit (loss) for the period | 9904 | -€169 | -€2,164 | -€1,995 | -1178.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€169 | -€2,164 | -€1,995 | -1178.4% |
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 9 October 2026 via checked.be.