BOUGI: what changed
Two fiscal 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.
BOUGI
Largest movements
- Tangible fixed assets +€12,730
up €12,730 (+22.1%), from €57,545 to €70,275
of which Furniture and vehicles: +€18,558
- Profit (loss) carried forward -€156,924
down €156,924 (-98.7%), from €158,979 to €2,055
- Trade debts +€145,485
up €145,485 (+238.8%), from €60,921 to €206,406
- Other debts +€22,227
up €22,227 (+7.0%), from €317,671 to €339,898
- Purchases and services +€147,962
up €147,962 (+25.2%), from €587,566 to €735,528
- Gross operating margin -€134,119
down €134,119 (-35.9%), from €374,008 to €239,889
- Staff costs +€107,057
up €107,057 (+51.1%), from €209,663 to €316,720
- Turnover +€13,843
up €13,843 (+1.4%), from €961,574 to €975,417
- Taxes +€11,950
up €11,950 (+39.8%), from €30,000 to €41,950
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €848,006 | €866,950 | +€18,944 | +2.2% |
| Fixed assets | 21/28 | €66,267 | €78,997 | +€12,730 | +19.2% |
| Tangible fixed assets | 22/27 | €57,545 | €70,275 | +€12,730 | +22.1% |
| Plant, machinery and equipment | 23 | €25,571 | €19,743 | -€5,828 | -22.8% |
| Furniture and vehicles | 24 | €31,974 | €50,532 | +€18,558 | +58.0% |
| Financial fixed assets | 28 | €8,722 | €8,722 | = | 0.0% |
| Current assets | 29/58 | €781,739 | €787,953 | +€6,214 | +0.8% |
| Stocks and contracts in progress | 3 | €3,128 | €3,128 | = | 0.0% |
| Stocks | 30/36 | €3,128 | €3,128 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,385 | €16,712 | -€1,673 | -9.1% |
| Trade receivables | 40 | €16,817 | €13,048 | -€3,769 | -22.4% |
| Other amounts receivable | 41 | €1,568 | €3,664 | +€2,096 | +133.7% |
| Cash at bank and in hand | 54/58 | €755,886 | €758,211 | +€2,325 | +0.3% |
| Deferred charges and accrued income | 490/1 | €4,340 | €9,902 | +€5,562 | +128.2% |
| Total equity and liabilities | 10/49 | €848,006 | €866,950 | +€18,944 | +2.2% |
| Equity | 10/15 | €279,439 | €122,515 | -€156,924 | -56.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €101,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €158,979 | €2,055 | -€156,924 | -98.7% |
| Amounts payable | 17/49 | €568,567 | €744,435 | +€175,868 | +30.9% |
| Amounts payable within one year | 42/48 | €563,508 | €739,381 | +€175,873 | +31.2% |
| Trade debts | 44 | €60,921 | €206,406 | +€145,485 | +238.8% |
| Suppliers | 440/4 | €60,921 | €206,406 | +€145,485 | +238.8% |
| Taxes, remuneration and social security | 45 | €184,916 | €193,077 | +€8,161 | +4.4% |
| Taxes | 450/3 | €153,876 | €154,093 | +€217 | +0.1% |
| Remuneration and social security | 454/9 | €31,040 | €38,984 | +€7,944 | +25.6% |
| Other amounts payable | 47/48 | €317,671 | €339,898 | +€22,227 | +7.0% |
| Accrued charges and deferred income | 492/3 | €5,059 | €5,054 | -€5 | -0.1% |
| Turnover | 70 | €961,574 | €975,417 | +€13,843 | +1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €587,566 | €735,528 | +€147,962 | +25.2% |
| Remuneration, social security and pensions | 62 | €209,663 | €316,720 | +€107,057 | +51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,149 | €18,926 | +€6,777 | +55.8% |
| Other operating charges | 640/8 | €3,600 | €14,384 | +€10,784 | +299.6% |
| Non-recurring operating charges | 66A | €2,021 | €4,571 | +€2,550 | +126.2% |
| Gross operating margin | 9900 | €374,008 | €239,889 | -€134,119 | -35.9% |
| Operating profit (loss) | 9901 | €146,575 | -€114,712 | -€261,287 | |
| Financial income | 75/76B | €1,237 | - | -€1,237 | |
| Recurring financial income | 75 | €1,237 | - | -€1,237 | |
| Financial charges | 65/66B | €516 | €262 | -€254 | -49.2% |
| Recurring financial charges | 65 | €516 | €262 | -€254 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €147,296 | -€114,974 | -€262,270 | |
| Income taxes | 67/77 | €30,000 | €41,950 | +€11,950 | +39.8% |
| Profit (loss) for the period | 9904 | €117,296 | -€156,924 | -€274,220 | |
| Profit (loss) for the period to be appropriated | 9905 | €117,296 | -€156,924 | -€274,220 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.