BOUHASNI: 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.
BOUHASNI
Largest movements
- Stocks and contracts -€211,100
down €211,100 (-42.3%), from €498,506 to €287,406
- Tangible fixed assets -€14,277
down €14,277 (-11.4%), from €125,242 to €110,965
of which Furniture and vehicles: -€7,963
- Deferred charges and accrued income +€14,270
new in 2024: €14,270
- Cash -€13,452
down €13,452 (-69.8%), from €19,260 to €5,808
mainly Other debts (-€166,617) and Trade debts (-€77,688)
- Other debts -€166,617
down €166,617 (-44.9%), from €371,415 to €204,798
- Trade debts -€77,688
down €77,688 (-78.2%), from €99,333 to €21,645
- Profit (loss) carried forward +€13,474
up €13,474 (+6.9%), from €195,627 to €209,102
- Gross operating margin +€9,884
up €9,884 (+27.7%), from €35,696 to €45,580
- Financial income -€6,800
no longer reported in 2024 (was €6,800)
of which Financial income: -€6,800
- Other operating charges +€4,279
up €4,279 (+188%), from €2,272 to €6,550
- Taxes +€3,626
up €3,626 (+393%), from €921 to €4,547
- Financial charges -€718
down €718 (-29.3%), from €2,450 to €1,731
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.
Derived cash bridge
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 | €733,622 | €504,262 | -€229,360 | -31.3% |
| Fixed assets | 21/28 | €144,825 | €125,548 | -€19,277 | -13.3% |
| Intangible fixed assets | 21 | €19,583 | €14,583 | -€5,000 | -25.5% |
| Tangible fixed assets | 22/27 | €125,242 | €110,965 | -€14,277 | -11.4% |
| Land and buildings | 22 | €94,689 | €90,909 | -€3,781 | -4.0% |
| Furniture and vehicles | 24 | €15,537 | €7,575 | -€7,963 | -51.2% |
| Other tangible fixed assets | 26 | €15,015 | €12,481 | -€2,534 | -16.9% |
| Current assets | 29/58 | €588,797 | €378,714 | -€210,083 | -35.7% |
| Stocks and contracts in progress | 3 | €498,506 | €287,406 | -€211,100 | -42.3% |
| Stocks | 30/36 | €498,506 | €287,406 | -€211,100 | -42.3% |
| Amounts receivable within one year | 40/41 | €71,031 | €71,230 | +€199 | +0.3% |
| Trade receivables | 40 | €7,238 | €7,238 | = | 0.0% |
| Other amounts receivable | 41 | €63,793 | €63,992 | +€199 | +0.3% |
| Cash at bank and in hand | 54/58 | €19,260 | €5,808 | -€13,452 | -69.8% |
| Deferred charges and accrued income | 490/1 | - | €14,270 | +€14,270 | |
| Total equity and liabilities | 10/49 | €733,622 | €504,262 | -€229,360 | -31.3% |
| Equity | 10/15 | €203,687 | €217,162 | +€13,474 | +6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €195,627 | €209,102 | +€13,474 | +6.9% |
| Amounts payable | 17/49 | €529,935 | €287,100 | -€242,834 | -45.8% |
| Amounts payable after more than one year | 17 | €47,715 | €47,715 | = | 0.0% |
| Financial debts | 170/4 | €47,715 | €47,715 | = | 0.0% |
| Amounts payable within one year | 42/48 | €482,220 | €239,385 | -€242,834 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €6,900 | €3,824 | -€3,076 | -44.6% |
| Trade debts | 44 | €99,333 | €21,645 | -€77,688 | -78.2% |
| Suppliers | 440/4 | €99,333 | €21,645 | -€77,688 | -78.2% |
| Taxes, remuneration and social security | 45 | €4,572 | €9,119 | +€4,547 | +99.5% |
| Taxes | 450/3 | €4,572 | €9,119 | +€4,547 | +99.5% |
| Other amounts payable | 47/48 | €371,415 | €204,798 | -€166,617 | -44.9% |
| Non-recurring operating income | 76A | €11 | €0 | -€11 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,117 | €19,277 | +€160 | +0.8% |
| Other operating charges | 640/8 | €2,272 | €6,550 | +€4,279 | +188% |
| Non-recurring operating charges | 66A | €1,275 | €0 | -€1,274 | -100.0% |
| Gross operating margin | 9900 | €35,696 | €45,580 | +€9,884 | +27.7% |
| Operating profit (loss) | 9901 | €13,033 | €19,753 | +€6,720 | +51.6% |
| Financial income | 75/76B | €6,800 | - | -€6,800 | |
| Recurring financial income | 75 | €6,800 | - | -€6,800 | |
| Non-recurring financial income | 76B | €6,800 | - | -€6,800 | |
| Financial charges | 65/66B | €2,450 | €1,731 | -€718 | -29.3% |
| Recurring financial charges | 65 | €2,450 | €1,731 | -€718 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €17,383 | €18,021 | +€638 | +3.7% |
| Income taxes | 67/77 | €921 | €4,547 | +€3,626 | +393% |
| Profit (loss) for the period | 9904 | €16,462 | €13,474 | -€2,987 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,462 | €13,474 | -€2,987 | -18.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.