BOUKCHOUR CONCEPT: 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.
BOUKCHOUR CONCEPT
Largest movements
- Cash -€1,475
down €1,475 (-95.8%), from €1,539 to €65
mainly Net result for the year (-€821) and Trade debts (-€776)
- Profit (loss) carried forward -€821
down €821 (-20.3%), from €4,038 to €3,216
- Trade debts -€776
down €776 (-50.0%), from €1,552 to €777
- Other debts +€75
new in 2025: €75
- Gross operating margin -€9,209
down €9,209, from €8,448 to -€761
- Other operating charges -€778
no longer reported in 2025 (was €778)
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 | €5,590 | €4,068 | -€1,522 | -27.2% |
| Current assets | 29/58 | €5,590 | €4,068 | -€1,522 | -27.2% |
| Amounts receivable within one year | 40/41 | €4,051 | €4,003 | -€48 | -1.2% |
| Other amounts receivable | 41 | €4,051 | €4,003 | -€48 | -1.2% |
| Cash at bank and in hand | 54/58 | €1,539 | €65 | -€1,475 | -95.8% |
| Total equity and liabilities | 10/49 | €5,590 | €4,068 | -€1,522 | -27.2% |
| Equity | 10/15 | €4,038 | €3,216 | -€821 | -20.3% |
| Profit (loss) carried forward | 14 | €4,038 | €3,216 | -€821 | -20.3% |
| Amounts payable | 17/49 | €1,552 | €852 | -€701 | -45.1% |
| Amounts payable within one year | 42/48 | €1,552 | €852 | -€701 | -45.1% |
| Trade debts | 44 | €1,552 | €777 | -€776 | -50.0% |
| Suppliers | 440/4 | €1,552 | €777 | -€776 | -50.0% |
| Other amounts payable | 47/48 | - | €75 | +€75 | |
| Other operating charges | 640/8 | €778 | - | -€778 | |
| Gross operating margin | 9900 | €8,448 | -€761 | -€9,209 | |
| Operating profit (loss) | 9901 | €7,670 | -€761 | -€8,432 | |
| Financial charges | 65/66B | €80 | €60 | -€20 | -24.8% |
| Recurring financial charges | 65 | €80 | €60 | -€20 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €7,590 | -€821 | -€8,412 | |
| Profit (loss) for the period | 9904 | €7,590 | -€821 | -€8,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,590 | -€821 | -€8,412 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.