BOUILLON-AGRI: 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.
BOUILLON-AGRI
Largest movements
- Tangible fixed assets -€238,225
down €238,225 (-14.9%), from €1.6m to €1.4m
of which Plant, machinery and equipment: -€222,594
- Cash +€92,797
up €92,797 (+26.3%), from €353,246 to €446,043
mainly Depreciation (+€403,188) and Receivables within one year (+€21,848)
- Stocks and contracts +€82,302
up €82,302 (+163%), from €50,528 to €132,830
- Receivables within one year -€21,848
down €21,848 (-13.7%), from €159,709 to €137,861
of which Trade receivables: -€32,600
- Debts after one year -€107,195
down €107,195 (-12.9%), from €834,049 to €726,854
- Gross operating margin -€39,125
down €39,125 (-7.2%), from €540,289 to €501,164
- Depreciation -€29,712
down €29,712 (-6.9%), from €432,900 to €403,188
- Financial charges +€19,259
up €19,259 (+77.7%), from €24,789 to €44,048
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 | €2,171,510 | €2,091,260 | -€80,249 | -3.7% |
| Fixed assets | 21/28 | €1,603,601 | €1,368,259 | -€235,342 | -14.7% |
| Intangible fixed assets | 21 | - | €2,883 | +€2,883 | |
| Tangible fixed assets | 22/27 | €1,603,451 | €1,365,226 | -€238,225 | -14.9% |
| Land and buildings | 22 | €137,830 | €122,646 | -€15,184 | -11.0% |
| Plant, machinery and equipment | 23 | €1,463,958 | €1,241,364 | -€222,594 | -15.2% |
| Furniture and vehicles | 24 | €1,663 | €1,216 | -€447 | -26.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €567,909 | €723,001 | +€155,092 | +27.3% |
| Stocks and contracts in progress | 3 | €50,528 | €132,830 | +€82,302 | +163% |
| Stocks | 30/36 | €50,528 | €132,830 | +€82,302 | +163% |
| Amounts receivable within one year | 40/41 | €159,709 | €137,861 | -€21,848 | -13.7% |
| Trade receivables | 40 | €148,719 | €116,120 | -€32,600 | -21.9% |
| Other amounts receivable | 41 | €10,990 | €21,741 | +€10,752 | +97.8% |
| Cash at bank and in hand | 54/58 | €353,246 | €446,043 | +€92,797 | +26.3% |
| Deferred charges and accrued income | 490/1 | €4,425 | €6,266 | +€1,841 | +41.6% |
| Total equity and liabilities | 10/49 | €2,171,510 | €2,091,260 | -€80,249 | -3.7% |
| Equity | 10/15 | €751,905 | €750,284 | -€1,621 | -0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €680,651 | €680,651 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €674,451 | €674,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,720 | €7,633 | +€913 | +13.6% |
| Investment grants | 15 | €2,534 | €0 | -€2,534 | -100% |
| Amounts payable | 17/49 | €1,419,605 | €1,340,976 | -€78,628 | -5.5% |
| Amounts payable after more than one year | 17 | €834,049 | €726,854 | -€107,195 | -12.9% |
| Financial debts | 170/4 | €834,049 | €726,854 | -€107,195 | -12.9% |
| Amounts payable within one year | 42/48 | €585,556 | €614,122 | +€28,566 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €185,595 | €205,195 | +€19,600 | +10.6% |
| Trade debts | 44 | €11,780 | €15,327 | +€3,547 | +30.1% |
| Suppliers | 440/4 | €11,780 | €15,327 | +€3,547 | +30.1% |
| Taxes, remuneration and social security | 45 | €3,388 | €8,402 | +€5,014 | +148% |
| Taxes | 450/3 | €263 | €5,188 | +€4,926 | +1,876% |
| Remuneration and social security | 454/9 | €3,125 | €3,213 | +€88 | +2.8% |
| Other amounts payable | 47/48 | €384,793 | €385,199 | +€406 | +0.1% |
| Non-recurring operating income | 76A | €407 | - | -€407 | |
| Remuneration, social security and pensions | 62 | €52,029 | €54,767 | +€2,738 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432,900 | €403,188 | -€29,712 | -6.9% |
| Other operating charges | 640/8 | €2,725 | €1,705 | -€1,020 | -37.4% |
| Gross operating margin | 9900 | €540,289 | €501,164 | -€39,125 | -7.2% |
| Operating profit (loss) | 9901 | €52,635 | €41,504 | -€11,131 | -21.1% |
| Financial income | 75/76B | €6,637 | €3,824 | -€2,813 | -42.4% |
| Recurring financial income | 75 | €6,637 | €3,824 | -€2,813 | -42.4% |
| Financial charges | 65/66B | €24,789 | €44,048 | +€19,259 | +77.7% |
| Recurring financial charges | 65 | €24,789 | €44,048 | +€19,259 | +77.7% |
| Profit (loss) for the period before taxes | 9903 | €34,483 | €1,280 | -€33,203 | -96.3% |
| Income taxes | 67/77 | €3,133 | €368 | -€2,765 | -88.3% |
| Profit (loss) for the period | 9904 | €31,351 | €913 | -€30,438 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,351 | €913 | -€30,438 | -97.1% |
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 24 October 2026 via checked.be.