BOUGRIA: what changed
BOUGRIA
Largest movements
- Cash -€4,494
down €4,494 (-60.7%), from €7,405 to €2,911
mainly Other debts (-€21,309) and Investment in fixed assets (net) (-€11,991)
- Receivables within one year +€1,511
up €1,511 (+7.1%), from €21,199 to €22,711
- Other debts -€21,309
down €21,309 (-55.0%), from €38,720 to €17,412
- Tax, wage and social debts +€10,714
up €10,714 (+325%), from €3,292 to €14,007
of which Remuneration and social security: +€9,500
- Profit (loss) carried forward +€6,785
up €6,785 (+25.2%), from -€26,942 to -€20,157
- Trade debts +€856
up €856 (+11.2%), from €7,614 to €8,471
- Gross operating margin +€17,817
up €17,817 (+1,052%), from €1,694 to €19,512
- Depreciation +€3,825
up €3,825 (+48.2%), from €7,943 to €11,768
- Other operating charges +€203
up €203 (+36.3%), from €557 to €760
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,685 | €38,731 | -€2,954 | -7.1% |
| Fixed assets | 21/28 | €12,886 | €13,110 | +€223 | +1.7% |
| Tangible fixed assets | 22/27 | €12,886 | €13,110 | +€223 | +1.7% |
| Furniture and vehicles | 24 | €12,886 | €13,110 | +€223 | +1.7% |
| Current assets | 29/58 | €28,799 | €25,622 | -€3,177 | -11.0% |
| Amounts receivable within one year | 40/41 | €21,199 | €22,711 | +€1,511 | +7.1% |
| Trade receivables | 40 | €21,199 | €22,711 | +€1,511 | +7.1% |
| Cash at bank and in hand | 54/58 | €7,405 | €2,911 | -€4,494 | -60.7% |
| Deferred charges and accrued income | 490/1 | €195 | - | -€195 | |
| Total equity and liabilities | 10/49 | €41,685 | €38,731 | -€2,954 | -7.1% |
| Equity | 10/15 | -€7,942 | -€1,157 | +€6,785 | +85.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,942 | -€20,157 | +€6,785 | +25.2% |
| Amounts payable | 17/49 | €49,627 | €39,889 | -€9,739 | -19.6% |
| Amounts payable within one year | 42/48 | €49,627 | €39,889 | -€9,739 | -19.6% |
| Trade debts | 44 | €7,614 | €8,471 | +€856 | +11.2% |
| Suppliers | 440/4 | €7,614 | €8,471 | +€856 | +11.2% |
| Taxes, remuneration and social security | 45 | €3,292 | €14,007 | +€10,714 | +325% |
| Taxes | 450/3 | €3,292 | €4,507 | +€1,214 | +36.9% |
| Remuneration and social security | 454/9 | - | €9,500 | +€9,500 | |
| Other amounts payable | 47/48 | €38,720 | €17,412 | -€21,309 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,943 | €11,768 | +€3,825 | +48.2% |
| Other operating charges | 640/8 | €557 | €760 | +€203 | +36.3% |
| Non-recurring operating charges | 66A | - | €141 | +€141 | |
| Gross operating margin | 9900 | €1,694 | €19,512 | +€17,817 | +1,052% |
| Operating profit (loss) | 9901 | -€6,806 | €6,843 | +€13,649 | |
| Financial income | 75/76B | €0 | €97 | +€97 | +322,267% |
| Recurring financial income | 75 | €0 | €97 | +€97 | +322,267% |
| Financial charges | 65/66B | €168 | €155 | -€14 | -8.1% |
| Recurring financial charges | 65 | €168 | €155 | -€14 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,974 | €6,785 | +€13,759 | |
| Profit (loss) for the period | 9904 | -€6,974 | €6,785 | +€13,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,974 | €6,785 | +€13,759 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.