BOULIFA SMART SOLUTIONS: 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.
BOULIFA SMART SOLUTIONS
Largest movements
- Cash +€11,491
up €11,491 (+761%), from €1,510 to €13,000
mainly Net result for the year (+€15,357) and Trade debts (+€2,967)
- Receivables within one year +€10,866
up €10,866 (+128%), from €8,460 to €19,325
of which Other amounts receivable: +€8,598
- Deferred charges and accrued income -€2,732
down €2,732 (-26.8%), from €10,200 to €7,468
- Profit (loss) carried forward +€15,357
up €15,357 (+186%), from €8,264 to €23,621
- Trade debts +€2,967
up €2,967 (+275%), from €1,081 to €4,047
- Tax, wage and social debts +€1,028
up €1,028 (+9.1%), from €11,302 to €12,330
- Gross operating margin +€10,886
up €10,886 (+100%), from €10,870 to €21,756
- Taxes +€2,616
up €2,616 (+106%), from €2,457 to €5,073
- Other operating charges +€675
new in 2025: €675
- Depreciation +€278
up €278 (+337%), from €82 to €360
- Financial charges +€261
up €261 (+392%), from €67 to €328
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 | €21,153 | €40,498 | +€19,346 | +91.5% |
| Fixed assets | 21/28 | €983 | €704 | -€278 | -28.3% |
| Tangible fixed assets | 22/27 | €983 | €704 | -€278 | -28.3% |
| Furniture and vehicles | 24 | €983 | €704 | -€278 | -28.3% |
| Current assets | 29/58 | €20,170 | €39,794 | +€19,624 | +97.3% |
| Amounts receivable within one year | 40/41 | €8,460 | €19,325 | +€10,866 | +128% |
| Trade receivables | 40 | €8,460 | €10,728 | +€2,268 | +26.8% |
| Other amounts receivable | 41 | - | €8,598 | +€8,598 | |
| Cash at bank and in hand | 54/58 | €1,510 | €13,000 | +€11,491 | +761% |
| Deferred charges and accrued income | 490/1 | €10,200 | €7,468 | -€2,732 | -26.8% |
| Total equity and liabilities | 10/49 | €21,153 | €40,498 | +€19,346 | +91.5% |
| Equity | 10/15 | €8,764 | €24,121 | +€15,357 | +175% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,264 | €23,621 | +€15,357 | +186% |
| Amounts payable | 17/49 | €12,388 | €16,377 | +€3,989 | +32.2% |
| Amounts payable within one year | 42/48 | €12,388 | €16,377 | +€3,989 | +32.2% |
| Trade debts | 44 | €1,081 | €4,047 | +€2,967 | +275% |
| Suppliers | 440/4 | €1,081 | €4,047 | +€2,967 | +275% |
| Taxes, remuneration and social security | 45 | €11,302 | €12,330 | +€1,028 | +9.1% |
| Taxes | 450/3 | €11,302 | €12,330 | +€1,028 | +9.1% |
| Other amounts payable | 47/48 | €6 | - | -€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | €360 | +€278 | +337% |
| Other operating charges | 640/8 | - | €675 | +€675 | |
| Gross operating margin | 9900 | €10,870 | €21,756 | +€10,886 | +100% |
| Operating profit (loss) | 9901 | €10,788 | €20,720 | +€9,933 | +92.1% |
| Financial income | 75/76B | €1 | €37 | +€36 | +7,131% |
| Recurring financial income | 75 | €1 | €37 | +€36 | +7,131% |
| Financial charges | 65/66B | €67 | €328 | +€261 | +392% |
| Recurring financial charges | 65 | €67 | €328 | +€261 | +392% |
| Profit (loss) for the period before taxes | 9903 | €10,722 | €20,430 | +€9,708 | +90.5% |
| Income taxes | 67/77 | €2,457 | €5,073 | +€2,616 | +106% |
| Profit (loss) for the period | 9904 | €8,264 | €15,357 | +€7,092 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,264 | €15,357 | +€7,092 | +85.8% |
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 31 October 2026 via checked.be.