BOUIDI: 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.
BOUIDI
Largest movements
- Cash +€5,124
up €5,124 (+402.6%), from €1,273 to €6,396
mainly Tax, wage and social debts (+€5,902) and Depreciation (+€5,221)
- Current investments +€3,005
up €3,005 (+201.8%), from €1,489 to €4,494
- Receivables within one year +€834
up €834 (+4532.7%), from €18 to €852
- Tangible fixed assets -€423
down €423 (-1.9%), from €22,662 to €22,238
of which Plant, machinery and equipment: -€405
- Tax, wage and social debts +€5,902
new in 2025: €5,902
- Profit (loss) carried forward +€2,423
up €2,423 (+5.2%), from -€46,658 to -€44,236
- Staff costs +€4,323
up €4,323 (+428.1%), from €1,010 to €5,333
- Gross operating margin +€1,999
up €1,999 (+16.9%), from €11,820 to €13,819
- Depreciation +€564
up €564 (+12.1%), from €4,657 to €5,221
- Other operating charges -€416
down €416 (-35.3%), from €1,179 to €763
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.
Cash bridge derived
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 | €25,805 | €34,344 | +€8,539 | +33.1% |
| Fixed assets | 21/28 | €23,025 | €22,601 | -€423 | -1.8% |
| Tangible fixed assets | 22/27 | €22,662 | €22,238 | -€423 | -1.9% |
| Plant, machinery and equipment | 23 | €20,278 | €19,872 | -€405 | -2.0% |
| Furniture and vehicles | 24 | €2,205 | €2,366 | +€161 | +7.3% |
| Other tangible fixed assets | 26 | €179 | - | -€179 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €2,780 | €11,743 | +€8,962 | +322.4% |
| Amounts receivable within one year | 40/41 | €18 | €852 | +€834 | +4532.7% |
| Other amounts receivable | 41 | €18 | €852 | +€834 | +4532.7% |
| Current investments | 50/53 | €1,489 | €4,494 | +€3,005 | +201.8% |
| Cash at bank and in hand | 54/58 | €1,273 | €6,396 | +€5,124 | +402.6% |
| Total equity and liabilities | 10/49 | €25,805 | €34,344 | +€8,539 | +33.1% |
| Equity | 10/15 | -€27,997 | -€25,574 | +€2,423 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62 | €62 | = | 0.0% |
| Non-distributable reserves | 130/1 | €62 | €62 | = | 0.0% |
| Reserves not available under the articles | 1311 | €62 | €62 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,658 | -€44,236 | +€2,423 | +5.2% |
| Amounts payable | 17/49 | €53,801 | €59,918 | +€6,116 | +11.4% |
| Amounts payable within one year | 42/48 | €53,801 | €59,918 | +€6,116 | +11.4% |
| Trade debts | 44 | €241 | €461 | +€220 | +91.4% |
| Suppliers | 440/4 | €241 | €461 | +€220 | +91.4% |
| Taxes, remuneration and social security | 45 | - | €5,902 | +€5,902 | |
| Remuneration and social security | 454/9 | - | €5,902 | +€5,902 | |
| Other amounts payable | 47/48 | €53,560 | €53,555 | -€6 | 0.0% |
| Remuneration, social security and pensions | 62 | €1,010 | €5,333 | +€4,323 | +428.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,657 | €5,221 | +€564 | +12.1% |
| Other operating charges | 640/8 | €1,179 | €763 | -€416 | -35.3% |
| Gross operating margin | 9900 | €11,820 | €13,819 | +€1,999 | +16.9% |
| Operating profit (loss) | 9901 | €4,974 | €2,502 | -€2,473 | -49.7% |
| Financial income | 75/76B | €2 | €20 | +€18 | +1121.0% |
| Recurring financial income | 75 | €2 | €20 | +€18 | +1121.0% |
| Financial charges | 65/66B | €128 | €99 | -€29 | -22.9% |
| Recurring financial charges | 65 | €128 | €99 | -€29 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €4,848 | €2,423 | -€2,425 | -50.0% |
| Profit (loss) for the period | 9904 | €4,848 | €2,423 | -€2,425 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,848 | €2,423 | -€2,425 | -50.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.