BOUILLEZ CECILE: 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.
BOUILLEZ CECILE
Largest movements
- Cash +€32,486
up €32,486 (+109%), from €29,705 to €62,191
mainly Net result for the year (+€53,245) and Receivables within one year (+€18,122)
- Receivables within one year -€18,122
down €18,122 (-25.5%), from €71,044 to €52,922
of which Trade receivables: -€18,119
- Intangible fixed assets +€8,551
up €8,551 (+124%), from €6,884 to €15,435
- Tangible fixed assets -€2,180
down €2,180 (-16.2%), from €13,428 to €11,248
of which Furniture and vehicles: -€4,394
- Stocks and contracts +€1,615
up €1,615 (+19.4%), from €8,317 to €9,932
- Profit (loss) carried forward +€53,245
up €53,245 (+94.2%), from -€56,548 to -€3,303
- Trade debts -€27,981
down €27,981 (-51.9%), from €53,912 to €25,931
- Current portion of long-term debt -€2,242
down €2,242 (-83.1%), from €2,697 to €455
- Other debts -€1,798
down €1,798 (-1.6%), from €109,576 to €107,777
- Gross operating margin +€34,716
up €34,716 (+108%), from €32,216 to €66,932
- Depreciation -€7,488
down €7,488 (-38.1%), from €19,638 to €12,150
- Financial income -€1,378
down €1,378 (-88.3%), from €1,561 to €183
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 | €131,747 | €152,939 | +€21,192 | +16.1% |
| Fixed assets | 21/28 | €20,311 | €26,683 | +€6,372 | +31.4% |
| Intangible fixed assets | 21 | €6,884 | €15,435 | +€8,551 | +124% |
| Tangible fixed assets | 22/27 | €13,428 | €11,248 | -€2,180 | -16.2% |
| Plant, machinery and equipment | 23 | €7,909 | €10,124 | +€2,215 | +28.0% |
| Furniture and vehicles | 24 | €5,519 | €1,124 | -€4,394 | -79.6% |
| Current assets | 29/58 | €111,436 | €126,256 | +€14,821 | +13.3% |
| Stocks and contracts in progress | 3 | €8,317 | €9,932 | +€1,615 | +19.4% |
| Stocks | 30/36 | €8,317 | €9,932 | +€1,615 | +19.4% |
| Amounts receivable within one year | 40/41 | €71,044 | €52,922 | -€18,122 | -25.5% |
| Trade receivables | 40 | €71,040 | €52,922 | -€18,119 | -25.5% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €29,705 | €62,191 | +€32,486 | +109% |
| Deferred charges and accrued income | 490/1 | €2,369 | €1,211 | -€1,158 | -48.9% |
| Total equity and liabilities | 10/49 | €131,747 | €152,939 | +€21,192 | +16.1% |
| Equity | 10/15 | -€37,948 | €15,298 | +€53,245 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,548 | -€3,303 | +€53,245 | +94.2% |
| Amounts payable | 17/49 | €169,695 | €137,642 | -€32,053 | -18.9% |
| Amounts payable after more than one year | 17 | €455 | - | -€455 | |
| Financial debts | 170/4 | €455 | - | -€455 | |
| Amounts payable within one year | 42/48 | €169,115 | €137,642 | -€31,474 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €2,697 | €455 | -€2,242 | -83.1% |
| Trade debts | 44 | €53,912 | €25,931 | -€27,981 | -51.9% |
| Suppliers | 440/4 | €53,912 | €25,931 | -€27,981 | -51.9% |
| Taxes, remuneration and social security | 45 | €2,930 | €3,478 | +€548 | +18.7% |
| Taxes | 450/3 | €2,930 | €3,478 | +€548 | +18.7% |
| Other amounts payable | 47/48 | €109,576 | €107,777 | -€1,798 | -1.6% |
| Accrued charges and deferred income | 492/3 | €125 | - | -€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,638 | €12,150 | -€7,488 | -38.1% |
| Other operating charges | 640/8 | €106 | €494 | +€387 | +365% |
| Gross operating margin | 9900 | €32,216 | €66,932 | +€34,716 | +108% |
| Operating profit (loss) | 9901 | €12,472 | €54,288 | +€41,817 | +335% |
| Financial income | 75/76B | €1,561 | €183 | -€1,378 | -88.3% |
| Recurring financial income | 75 | €1,561 | €183 | -€1,378 | -88.3% |
| Financial charges | 65/66B | €1,503 | €1,226 | -€277 | -18.4% |
| Recurring financial charges | 65 | €1,503 | €1,226 | -€277 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €12,529 | €53,245 | +€40,716 | +325% |
| Profit (loss) for the period | 9904 | €12,529 | €53,245 | +€40,716 | +325% |
| Profit (loss) for the period to be appropriated | 9905 | €12,529 | €53,245 | +€40,716 | +325% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.