BOUJLIDA: 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.
BOUJLIDA
Largest movements
- Receivables within one year +€40,178
up €40,178 (+30.7%), from €130,822 to €171,001
of which Trade receivables: +€57,548
- Cash +€25,851
up €25,851 (+133.0%), from €19,430 to €45,281
mainly Advances received (+€74,640) and Depreciation (+€30,879)
- Intangible fixed assets -€8,656
down €8,656 (-39.8%), from €21,759 to €13,103
- Advances received +€74,640
new in 2024: €74,640
- Trade debts -€23,122
down €23,122 (-15.2%), from €152,357 to €129,235
- Reserves +€17,000
up €17,000 (+894.7%), from €1,900 to €18,900
of which Distributable reserves: +€17,000
- Accrued charges and deferred income -€5,500
no longer reported in 2024 (was €5,500)
- Other debts -€3,956
down €3,956 (-22.0%), from €18,000 to €14,044
- Turnover -€357,032
no longer reported in 2024 (was €357,032)
- Purchases and services -€326,894
no longer reported in 2024 (was €326,894)
- Gross operating margin +€18,684
up €18,684 (+43.7%), from €42,776 to €61,460
- Financial income +€7,971
up €7,971 (+26984.0%), from €30 to €8,001
- Depreciation +€5,262
up €5,262 (+20.5%), from €25,617 to €30,879
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.
Cash bridge derived
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 | €260,154 | €316,058 | +€55,904 | +21.5% |
| Fixed assets | 21/28 | €108,709 | €98,826 | -€9,882 | -9.1% |
| Intangible fixed assets | 21 | €21,759 | €13,103 | -€8,656 | -39.8% |
| Tangible fixed assets | 22/27 | €79,117 | €77,890 | -€1,227 | -1.6% |
| Plant, machinery and equipment | 23 | €13,470 | €17,963 | +€4,493 | +33.4% |
| Furniture and vehicles | 24 | €15,563 | €15,697 | +€134 | +0.9% |
| Other tangible fixed assets | 26 | €50,083 | €44,230 | -€5,853 | -11.7% |
| Financial fixed assets | 28 | €7,834 | €7,834 | = | 0.0% |
| Current assets | 29/58 | €151,445 | €217,232 | +€65,786 | +43.4% |
| Amounts receivable within one year | 40/41 | €130,822 | €171,001 | +€40,178 | +30.7% |
| Trade receivables | 40 | €92,322 | €149,870 | +€57,548 | +62.3% |
| Other amounts receivable | 41 | €38,500 | €21,131 | -€17,369 | -45.1% |
| Cash at bank and in hand | 54/58 | €19,430 | €45,281 | +€25,851 | +133.0% |
| Deferred charges and accrued income | 490/1 | €1,193 | €950 | -€243 | -20.4% |
| Total equity and liabilities | 10/49 | €260,154 | €316,058 | +€55,904 | +21.5% |
| Equity | 10/15 | €72,556 | €89,660 | +€17,105 | +23.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €18,900 | +€17,000 | +894.7% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | - | €17,000 | +€17,000 | |
| Profit (loss) carried forward | 14 | €51,656 | €51,760 | +€105 | +0.2% |
| Amounts payable | 17/49 | €187,599 | €226,398 | +€38,799 | +20.7% |
| Amounts payable within one year | 42/48 | €182,099 | €226,398 | +€44,299 | +24.3% |
| Trade debts | 44 | €152,357 | €129,235 | -€23,122 | -15.2% |
| Suppliers | 440/4 | €152,357 | €129,235 | -€23,122 | -15.2% |
| Advances received on contracts in progress | 46 | - | €74,640 | +€74,640 | |
| Taxes, remuneration and social security | 45 | €11,742 | €8,478 | -€3,263 | -27.8% |
| Taxes | 450/3 | €7,751 | €6,684 | -€1,067 | -13.8% |
| Remuneration and social security | 454/9 | €3,991 | €1,794 | -€2,196 | -55.0% |
| Other amounts payable | 47/48 | €18,000 | €14,044 | -€3,956 | -22.0% |
| Accrued charges and deferred income | 492/3 | €5,500 | - | -€5,500 | |
| Turnover | 70 | €357,032 | - | -€357,032 | |
| Goods, raw materials, services and sundry goods | 60/61 | €326,894 | - | -€326,894 | |
| Remuneration, social security and pensions | 62 | €10,195 | €11,855 | +€1,660 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,617 | €30,879 | +€5,262 | +20.5% |
| Other operating charges | 640/8 | €5,546 | €3,699 | -€1,847 | -33.3% |
| Gross operating margin | 9900 | €42,776 | €61,460 | +€18,684 | +43.7% |
| Operating profit (loss) | 9901 | €1,418 | €15,026 | +€13,609 | +960.0% |
| Financial income | 75/76B | €30 | €8,001 | +€7,971 | +26984.0% |
| Recurring financial income | 75 | €30 | €8,001 | +€7,971 | +26984.0% |
| Financial charges | 65/66B | €1,029 | €1,733 | +€703 | +68.4% |
| Recurring financial charges | 65 | €1,029 | €1,733 | +€703 | +68.4% |
| Profit (loss) for the period before taxes | 9903 | €418 | €21,294 | +€20,876 | +4993.7% |
| Income taxes | 67/77 | €2,175 | €4,190 | +€2,014 | +92.6% |
| Profit (loss) for the period | 9904 | -€1,757 | €17,105 | +€18,862 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,757 | €17,105 | +€18,862 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.