BOULIEVET: 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.
BOULIEVET
Largest movements
- Cash -€15,319
down €15,319 (-70.6%), from €21,701 to €6,382
mainly Net result for the year (-€11,082) and Other debts (-€2,086)
- Receivables within one year -€1,581
down €1,581 (-16.1%), from €9,836 to €8,255
of which Trade receivables: -€2,169
- Deferred charges and accrued income -€1,488
down €1,488 (-48.3%), from €3,084 to €1,596
- Tangible fixed assets +€1,440
up €1,440 (+83.9%), from €1,716 to €3,157
of which Plant, machinery and equipment: +€1,919
- Profit (loss) carried forward -€11,082
down €11,082, from €8,310 to -€2,772
- Other debts -€2,086
down €2,086 (-12.8%), from €16,328 to €14,242
- Current portion of long-term debt -€1,591
no longer reported in 2024 (was €1,591)
- Tax, wage and social debts -€1,315
down €1,315 (-69.8%), from €1,884 to €570
- Trade debts -€874
down €874 (-15.3%), from €5,723 to €4,849
- Gross operating margin -€30,923
down €30,923, from €24,122 to -€6,801
- Taxes -€4,718
down €4,718 (-83.8%), from €5,629 to €912
- Other operating charges -€2,189
down €2,189 (-80.8%), from €2,708 to €519
- Depreciation -€1,599
down €1,599 (-73.4%), from €2,180 to €581
- Financial charges -€1,534
down €1,534 (-40.3%), from €3,803 to €2,270
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.
Derived cash bridge
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 | €36,337 | €19,390 | -€16,948 | -46.6% |
| Fixed assets | 21/28 | €1,716 | €3,157 | +€1,440 | +83.9% |
| Tangible fixed assets | 22/27 | €1,716 | €3,157 | +€1,440 | +83.9% |
| Plant, machinery and equipment | 23 | - | €1,919 | +€1,919 | |
| Furniture and vehicles | 24 | €1,716 | €1,237 | -€479 | -27.9% |
| Current assets | 29/58 | €34,621 | €16,233 | -€18,388 | -53.1% |
| Amounts receivable within one year | 40/41 | €9,836 | €8,255 | -€1,581 | -16.1% |
| Trade receivables | 40 | €9,696 | €7,526 | -€2,169 | -22.4% |
| Other amounts receivable | 41 | €140 | €729 | +€588 | +420% |
| Cash at bank and in hand | 54/58 | €21,701 | €6,382 | -€15,319 | -70.6% |
| Deferred charges and accrued income | 490/1 | €3,084 | €1,596 | -€1,488 | -48.3% |
| Total equity and liabilities | 10/49 | €36,337 | €19,390 | -€16,948 | -46.6% |
| Equity | 10/15 | €10,810 | -€272 | -€11,082 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,310 | -€2,772 | -€11,082 | |
| Amounts payable | 17/49 | €25,528 | €19,661 | -€5,866 | -23.0% |
| Amounts payable within one year | 42/48 | €25,528 | €19,661 | -€5,866 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €1,591 | - | -€1,591 | |
| Trade debts | 44 | €5,723 | €4,849 | -€874 | -15.3% |
| Suppliers | 440/4 | €5,723 | €4,849 | -€874 | -15.3% |
| Taxes, remuneration and social security | 45 | €1,884 | €570 | -€1,315 | -69.8% |
| Taxes | 450/3 | €1,884 | €570 | -€1,315 | -69.8% |
| Other amounts payable | 47/48 | €16,328 | €14,242 | -€2,086 | -12.8% |
| Remuneration, social security and pensions | 62 | -€449 | - | +€449 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,180 | €581 | -€1,599 | -73.4% |
| Other operating charges | 640/8 | €2,708 | €519 | -€2,189 | -80.8% |
| Non-recurring operating charges | 66A | €1,942 | - | -€1,942 | |
| Gross operating margin | 9900 | €24,122 | -€6,801 | -€30,923 | |
| Operating profit (loss) | 9901 | €17,741 | -€7,901 | -€25,642 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -74.1% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -74.1% |
| Financial charges | 65/66B | €3,803 | €2,270 | -€1,534 | -40.3% |
| Recurring financial charges | 65 | €3,803 | €2,270 | -€1,534 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €13,939 | -€10,170 | -€24,109 | |
| Income taxes | 67/77 | €5,629 | €912 | -€4,718 | -83.8% |
| Profit (loss) for the period | 9904 | €8,310 | -€11,082 | -€19,392 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,310 | -€11,082 | -€19,392 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.