BOUGHAFOUSS: 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.
BOUGHAFOUSS
Largest movements
- Cash +€73,817
up €73,817 (+171%), from €43,277 to €117,094
mainly Net result for the year (+€68,484) and Tax, wage and social debts (+€24,462)
- Receivables within one year +€14,386
new in 2025: €14,386
of which Other amounts receivable: +€14,236
- Stocks and contracts -€2,856
no longer reported in 2025 (was €2,856)
- Profit (loss) carried forward +€68,484
up €68,484 (+331%), from €20,711 to €89,196
- Tax, wage and social debts +€24,462
up €24,462 (+289%), from €8,458 to €32,920
- Trade debts -€11,161
no longer reported in 2025 (was €11,161)
- Other debts +€3,563
up €3,563 (+140%), from €2,542 to €6,105
- Gross operating margin +€44,766
up €44,766 (+92.0%), from €48,648 to €93,414
- Purchases and services +€23,644
new in 2025: €23,644
- Taxes +€16,940
up €16,940 (+212%), from €7,990 to €24,930
- Financial income -€1,138
no longer reported in 2025 (was €1,138)
of which Financial income: -€1,138
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 | €49,073 | €134,421 | +€85,347 | +174% |
| Fixed assets | 21/28 | €2,940 | €2,940 | = | 0.0% |
| Financial fixed assets | 28 | €2,940 | €2,940 | = | 0.0% |
| Current assets | 29/58 | €46,133 | €131,481 | +€85,347 | +185% |
| Stocks and contracts in progress | 3 | €2,856 | - | -€2,856 | |
| Stocks | 30/36 | €2,856 | - | -€2,856 | |
| Amounts receivable within one year | 40/41 | - | €14,386 | +€14,386 | |
| Trade receivables | 40 | - | €150 | +€150 | |
| Other amounts receivable | 41 | - | €14,236 | +€14,236 | |
| Cash at bank and in hand | 54/58 | €43,277 | €117,094 | +€73,817 | +171% |
| Total equity and liabilities | 10/49 | €49,073 | €134,421 | +€85,347 | +174% |
| Equity | 10/15 | €26,911 | €95,396 | +€68,484 | +254% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,711 | €89,196 | +€68,484 | +331% |
| Amounts payable | 17/49 | €22,162 | €39,025 | +€16,863 | +76.1% |
| Amounts payable within one year | 42/48 | €22,162 | €39,025 | +€16,863 | +76.1% |
| Trade debts | 44 | €11,161 | - | -€11,161 | |
| Suppliers | 440/4 | €11,161 | - | -€11,161 | |
| Taxes, remuneration and social security | 45 | €8,458 | €32,920 | +€24,462 | +289% |
| Taxes | 450/3 | €8,458 | €32,920 | +€24,462 | +289% |
| Other amounts payable | 47/48 | €2,542 | €6,105 | +€3,563 | +140% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €23,644 | +€23,644 | |
| Gross operating margin | 9900 | €48,648 | €93,414 | +€44,766 | +92.0% |
| Operating profit (loss) | 9901 | €48,648 | €93,414 | +€44,766 | +92.0% |
| Financial income | 75/76B | €1,138 | - | -€1,138 | |
| Recurring financial income | 75 | €1,138 | - | -€1,138 | |
| Non-recurring financial income | 76B | €1,138 | - | -€1,138 | |
| Financial charges | 65/66B | €449 | - | -€449 | |
| Recurring financial charges | 65 | €449 | - | -€449 | |
| Profit (loss) for the period before taxes | 9903 | €49,337 | €93,414 | +€44,077 | +89.3% |
| Income taxes | 67/77 | €7,990 | €24,930 | +€16,940 | +212% |
| Profit (loss) for the period | 9904 | €41,347 | €68,484 | +€27,138 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,347 | €68,484 | +€27,138 | +65.6% |
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 24 October 2026 via checked.be.