Bouha Consulting: 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.
Bouha Consulting
Largest movements
- Cash +€22,750
up €22,750 (+27.1%), from €83,878 to €106,629
mainly Net result for the year (+€36,359) and Trade debts (+€903)
- Receivables within one year +€6,648
up €6,648 (+61.8%), from €10,754 to €17,402
- Reserves +€36,359
up €36,359 (+54.2%), from €67,060 to €103,419
- Tax, wage and social debts -€6,257
down €6,257 (-25.5%), from €24,497 to €18,240
- Gross operating margin -€29,756
down €29,756 (-38.2%), from €77,863 to €48,107
- Taxes -€5,804
down €5,804 (-34.9%), from €16,644 to €10,840
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 | €94,632 | €124,940 | +€30,308 | +32.0% |
| Current assets | 29/58 | €94,632 | €124,940 | +€30,308 | +32.0% |
| Amounts receivable within one year | 40/41 | €10,754 | €17,402 | +€6,648 | +61.8% |
| Trade receivables | 40 | €10,754 | €17,402 | +€6,648 | +61.8% |
| Cash at bank and in hand | 54/58 | €83,878 | €106,629 | +€22,750 | +27.1% |
| Deferred charges and accrued income | 490/1 | - | €909 | +€909 | |
| Total equity and liabilities | 10/49 | €94,632 | €124,940 | +€30,308 | +32.0% |
| Equity | 10/15 | €67,560 | €103,919 | +€36,359 | +53.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €67,060 | €103,419 | +€36,359 | +54.2% |
| Distributable reserves | 133 | €67,060 | €103,419 | +€36,359 | +54.2% |
| Amounts payable | 17/49 | €27,073 | €21,021 | -€6,051 | -22.4% |
| Amounts payable within one year | 42/48 | €27,073 | €21,021 | -€6,051 | -22.4% |
| Trade debts | 44 | €1,853 | €2,756 | +€903 | +48.8% |
| Suppliers | 440/4 | €1,853 | €2,756 | +€903 | +48.8% |
| Taxes, remuneration and social security | 45 | €24,497 | €18,240 | -€6,257 | -25.5% |
| Taxes | 450/3 | €24,497 | €18,240 | -€6,257 | -25.5% |
| Other amounts payable | 47/48 | €723 | €26 | -€697 | -96.5% |
| Other operating charges | 640/8 | €935 | €700 | -€235 | -25.1% |
| Gross operating margin | 9900 | €77,863 | €48,107 | -€29,756 | -38.2% |
| Operating profit (loss) | 9901 | €76,928 | €47,406 | -€29,521 | -38.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €58 | €208 | +€149 | +256% |
| Recurring financial charges | 65 | €58 | €208 | +€149 | +256% |
| Profit (loss) for the period before taxes | 9903 | €76,869 | €47,199 | -€29,671 | -38.6% |
| Income taxes | 67/77 | €16,644 | €10,840 | -€5,804 | -34.9% |
| Profit (loss) for the period | 9904 | €60,225 | €36,359 | -€23,867 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €60,225 | €36,359 | -€23,867 | -39.6% |
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 31 October 2026 via checked.be.