BOULETTE BV: 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.
BOULETTE BV
Largest movements
- Cash +€16,016
up €16,016 (+40.2%), from €39,839 to €55,855
mainly Net result for the year (+€9,914) and Receivables within one year (+€7,604)
- Receivables within one year -€7,604
down €7,604 (-90.6%), from €8,395 to €791
- Tangible fixed assets -€1,121
down €1,121 (-37.1%), from €3,018 to €1,898
- Reserves +€9,914
up €9,914 (+60.3%), from €16,447 to €26,361
- Tax, wage and social debts +€2,076
up €2,076 (+9.8%), from €21,279 to €23,355
of which Remuneration and social security: +€1,160
- Accrued charges and deferred income -€1,433
no longer reported in 2025 (was €1,433)
- Other debts -€1,196
down €1,196 (-10.0%), from €11,926 to €10,730
- Trade debts -€1,094
down €1,094 (-24.6%), from €4,446 to €3,352
- Gross operating margin +€20,961
up €20,961 (+19.1%), from €109,759 to €130,720
- Staff costs +€19,384
up €19,384 (+20.9%), from €92,794 to €112,178
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 | €60,531 | €68,798 | +€8,267 | +13.7% |
| Fixed assets | 21/28 | €3,023 | €1,903 | -€1,121 | -37.1% |
| Tangible fixed assets | 22/27 | €3,018 | €1,898 | -€1,121 | -37.1% |
| Plant, machinery and equipment | 23 | €3,018 | €1,898 | -€1,121 | -37.1% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €57,508 | €66,895 | +€9,387 | +16.3% |
| Stocks and contracts in progress | 3 | €6,783 | €7,218 | +€435 | +6.4% |
| Stocks | 30/36 | €6,783 | €7,218 | +€435 | +6.4% |
| Amounts receivable within one year | 40/41 | €8,395 | €791 | -€7,604 | -90.6% |
| Trade receivables | 40 | €8,395 | €791 | -€7,604 | -90.6% |
| Cash at bank and in hand | 54/58 | €39,839 | €55,855 | +€16,016 | +40.2% |
| Deferred charges and accrued income | 490/1 | €2,491 | €3,031 | +€540 | +21.7% |
| Total equity and liabilities | 10/49 | €60,531 | €68,798 | +€8,267 | +13.7% |
| Equity | 10/15 | €21,447 | €31,361 | +€9,914 | +46.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,447 | €26,361 | +€9,914 | +60.3% |
| Distributable reserves | 133 | €16,447 | €26,361 | +€9,914 | +60.3% |
| Amounts payable | 17/49 | €39,084 | €37,437 | -€1,647 | -4.2% |
| Amounts payable within one year | 42/48 | €37,651 | €37,437 | -€214 | -0.6% |
| Trade debts | 44 | €4,446 | €3,352 | -€1,094 | -24.6% |
| Suppliers | 440/4 | €4,446 | €3,352 | -€1,094 | -24.6% |
| Taxes, remuneration and social security | 45 | €21,279 | €23,355 | +€2,076 | +9.8% |
| Taxes | 450/3 | €11,704 | €12,620 | +€917 | +7.8% |
| Remuneration and social security | 454/9 | €9,575 | €10,735 | +€1,160 | +12.1% |
| Other amounts payable | 47/48 | €11,926 | €10,730 | -€1,196 | -10.0% |
| Accrued charges and deferred income | 492/3 | €1,433 | - | -€1,433 | |
| Remuneration, social security and pensions | 62 | €92,794 | €112,178 | +€19,384 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €1,121 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,107 | €520 | -€587 | -53.1% |
| Gross operating margin | 9900 | €109,759 | €130,720 | +€20,961 | +19.1% |
| Operating profit (loss) | 9901 | €14,737 | €16,901 | +€2,164 | +14.7% |
| Financial income | 75/76B | €146 | - | -€146 | |
| Recurring financial income | 75 | €146 | - | -€146 | |
| Financial charges | 65/66B | €1,901 | €2,891 | +€990 | +52.1% |
| Recurring financial charges | 65 | €1,626 | €2,891 | +€1,265 | +77.8% |
| Non-recurring financial charges | 66B | €275 | - | -€275 | |
| Profit (loss) for the period before taxes | 9903 | €12,982 | €14,010 | +€1,028 | +7.9% |
| Income taxes | 67/77 | €3,737 | €4,096 | +€359 | +9.6% |
| Profit (loss) for the period | 9904 | €9,245 | €9,914 | +€669 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,245 | €9,914 | +€669 | +7.2% |
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 15 October 2026 via checked.be.