BOUKRICHA: 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.
BOUKRICHA
Largest movements
- Cash +€25,587
up €25,587 (+11.0%), from €233,368 to €258,955
mainly Net result for the year (+€45,204) and Depreciation (+€14,318)
- Stocks and contracts +€10,917
up €10,917 (+14.3%), from €76,246 to €87,163
- Receivables within one year +€7,249
up €7,249 (+22.1%), from €32,771 to €40,020
of which Trade receivables: +€40,020
- Reserves +€57,268
up €57,268 (+27.7%), from €206,780 to €264,048
of which Distributable reserves: +€57,268
- Profit (loss) carried forward -€12,164
down €12,164 (-21.2%), from €57,368 to €45,204
- Turnover +€45,174
up €45,174 (+4.6%), from €991,654 to €1.0m
- Gross operating margin +€25,872
up €25,872 (+24.6%), from €105,058 to €130,930
- Purchases and services +€19,302
up €19,302 (+2.2%), from €886,595 to €905,898
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 | €391,453 | €432,652 | +€41,198 | +10.5% |
| Fixed assets | 21/28 | €48,374 | €44,506 | -€3,869 | -8.0% |
| Intangible fixed assets | 21 | - | €0 | +€0 | |
| Tangible fixed assets | 22/27 | €47,474 | €43,606 | -€3,869 | -8.1% |
| Plant, machinery and equipment | 23 | €24,255 | €25,311 | +€1,056 | +4.4% |
| Furniture and vehicles | 24 | €23,219 | €18,294 | -€4,925 | -21.2% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €343,079 | €388,146 | +€45,067 | +13.1% |
| Stocks and contracts in progress | 3 | €76,246 | €87,163 | +€10,917 | +14.3% |
| Stocks | 30/36 | €76,246 | €87,163 | +€10,917 | +14.3% |
| Amounts receivable within one year | 40/41 | €32,771 | €40,020 | +€7,249 | +22.1% |
| Trade receivables | 40 | - | €40,020 | +€40,020 | |
| Other amounts receivable | 41 | €32,771 | - | -€32,771 | |
| Cash at bank and in hand | 54/58 | €233,368 | €258,955 | +€25,587 | +11.0% |
| Deferred charges and accrued income | 490/1 | €694 | €2,008 | +€1,314 | +189.4% |
| Total equity and liabilities | 10/49 | €391,453 | €432,652 | +€41,198 | +10.5% |
| Equity | 10/15 | €326,648 | €371,752 | +€45,104 | +13.8% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €206,780 | €264,048 | +€57,268 | +27.7% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €200,530 | €257,798 | +€57,268 | +28.6% |
| Profit (loss) carried forward | 14 | €57,368 | €45,204 | -€12,164 | -21.2% |
| Amounts payable | 17/49 | €64,805 | €60,899 | -€3,906 | -6.0% |
| Amounts payable within one year | 42/48 | €64,805 | €60,899 | -€3,906 | -6.0% |
| Trade debts | 44 | €48,331 | €47,539 | -€792 | -1.6% |
| Suppliers | 440/4 | €48,331 | €47,539 | -€792 | -1.6% |
| Taxes, remuneration and social security | 45 | €16,474 | €13,360 | -€3,114 | -18.9% |
| Taxes | 450/3 | €7,967 | €3,189 | -€4,778 | -60.0% |
| Remuneration and social security | 454/9 | €8,507 | €10,171 | +€1,664 | +19.6% |
| Turnover | 70 | €991,654 | €1,036,828 | +€45,174 | +4.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €886,595 | €905,898 | +€19,302 | +2.2% |
| Remuneration, social security and pensions | 62 | €53,842 | €63,153 | +€9,311 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,731 | €14,318 | +€2,587 | +22.1% |
| Other operating charges | 640/8 | €1,268 | - | -€1,268 | |
| Non-recurring operating charges | 66A | €3,944 | €2,483 | -€1,461 | -37.0% |
| Gross operating margin | 9900 | €105,058 | €130,930 | +€25,872 | +24.6% |
| Operating profit (loss) | 9901 | €34,274 | €50,977 | +€16,703 | +48.7% |
| Financial income | 75/76B | €11,171 | €9,756 | -€1,414 | -12.7% |
| Recurring financial income | 75 | €11,171 | €9,458 | -€1,713 | -15.3% |
| Non-recurring financial income | 76B | - | €299 | +€299 | |
| Financial charges | 65/66B | €5,899 | €8,359 | +€2,460 | +41.7% |
| Recurring financial charges | 65 | €5,899 | €6,902 | +€1,002 | +17.0% |
| Non-recurring financial charges | 66B | - | €1,458 | +€1,458 | |
| Profit (loss) for the period before taxes | 9903 | €39,545 | €52,374 | +€12,829 | +32.4% |
| Income taxes | 67/77 | €9,907 | €7,170 | -€2,738 | -27.6% |
| Profit (loss) for the period | 9904 | €29,638 | €45,204 | +€15,566 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,638 | €45,204 | +€15,566 | +52.5% |
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 29 September 2026 via checked.be.