Bouljon Technics: 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.
Bouljon Technics
Largest movements
- Stocks and contracts +€19,690
up €19,690 (+76.1%), from €25,882 to €45,572
of which Contracts in progress: +€20,539
- Tangible fixed assets -€16,525
down €16,525 (-12.2%), from €134,981 to €118,457
of which Furniture and vehicles: -€8,976
- Receivables within one year +€5,687
up €5,687 (+12.2%), from €46,717 to €52,404
of which Other amounts receivable: +€7,880
- Cash -€2,355
down €2,355 (-34.0%), from €6,936 to €4,582
mainly Contributions, distributions and other (-€31,014) and Stocks and contracts (-€19,690)
- Other debts +€30,539
up €30,539 (+209.8%), from €14,560 to €45,099
- Debts after one year -€16,829
down €16,829 (-36.6%), from €46,028 to €29,200
- Tax, wage and social debts -€7,152
down €7,152 (-97.3%), from €7,348 to €196
of which Taxes: -€5,491
- Trade debts +€3,126
up €3,126 (+131.6%), from €2,375 to €5,501
- Accrued charges and deferred income -€2,941
down €2,941 (-95.8%), from €3,069 to €128
- Taxes -€7,631
down €7,631 (-66.1%), from €11,542 to €3,911
- Gross operating margin -€5,492
down €5,492 (-8.9%), from €61,555 to €56,062
- Financial income +€1,966
up €1,966 (+125.8%), from €1,563 to €3,530
- Financial charges -€1,212
down €1,212 (-26.0%), from €4,657 to €3,445
- Depreciation -€1,191
down €1,191 (-5.7%), from €20,798 to €19,607
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 | €215,688 | €221,938 | +€6,250 | +2.9% |
| Fixed assets | 21/28 | €135,231 | €118,707 | -€16,525 | -12.2% |
| Tangible fixed assets | 22/27 | €134,981 | €118,457 | -€16,525 | -12.2% |
| Land and buildings | 22 | €59,148 | €56,331 | -€2,817 | -4.8% |
| Plant, machinery and equipment | 23 | €4,824 | €2,280 | -€2,544 | -52.7% |
| Furniture and vehicles | 24 | €40,702 | €31,726 | -€8,976 | -22.1% |
| Other tangible fixed assets | 26 | €30,308 | €28,120 | -€2,189 | -7.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €80,456 | €103,231 | +€22,775 | +28.3% |
| Stocks and contracts in progress | 3 | €25,882 | €45,572 | +€19,690 | +76.1% |
| Stocks | 30/36 | €19,655 | €18,806 | -€849 | -4.3% |
| Contracts in progress | 37 | €6,227 | €26,766 | +€20,539 | +329.9% |
| Amounts receivable within one year | 40/41 | €46,717 | €52,404 | +€5,687 | +12.2% |
| Trade receivables | 40 | €42,286 | €40,093 | -€2,193 | -5.2% |
| Other amounts receivable | 41 | €4,431 | €12,311 | +€7,880 | +177.8% |
| Cash at bank and in hand | 54/58 | €6,936 | €4,582 | -€2,355 | -34.0% |
| Deferred charges and accrued income | 490/1 | €921 | €674 | -€247 | -26.8% |
| Total equity and liabilities | 10/49 | €215,688 | €221,938 | +€6,250 | +2.9% |
| Equity | 10/15 | €134,777 | €134,777 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,317 | €114,317 | = | 0.0% |
| Amounts payable | 17/49 | €80,911 | €87,160 | +€6,250 | +7.7% |
| Amounts payable after more than one year | 17 | €46,028 | €29,200 | -€16,829 | -36.6% |
| Financial debts | 170/4 | €46,028 | €29,200 | -€16,829 | -36.6% |
| Amounts payable within one year | 42/48 | €31,813 | €57,833 | +€26,019 | +81.8% |
| Current portion of amounts payable after more than one year | 42 | €7,531 | €7,037 | -€494 | -6.6% |
| Trade debts | 44 | €2,375 | €5,501 | +€3,126 | +131.6% |
| Suppliers | 440/4 | €2,375 | €5,501 | +€3,126 | +131.6% |
| Taxes, remuneration and social security | 45 | €7,348 | €196 | -€7,152 | -97.3% |
| Taxes | 450/3 | €5,687 | €196 | -€5,491 | -96.6% |
| Remuneration and social security | 454/9 | €1,661 | - | -€1,661 | |
| Other amounts payable | 47/48 | €14,560 | €45,099 | +€30,539 | +209.8% |
| Accrued charges and deferred income | 492/3 | €3,069 | €128 | -€2,941 | -95.8% |
| Non-recurring operating income | 76A | €26,102 | - | -€26,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,798 | €19,607 | -€1,191 | -5.7% |
| Other operating charges | 640/8 | €1,136 | €1,615 | +€479 | +42.1% |
| Gross operating margin | 9900 | €61,555 | €56,062 | -€5,492 | -8.9% |
| Operating profit (loss) | 9901 | €39,621 | €34,841 | -€4,780 | -12.1% |
| Financial income | 75/76B | €1,563 | €3,530 | +€1,966 | +125.8% |
| Recurring financial income | 75 | €1,563 | €3,530 | +€1,966 | +125.8% |
| Financial charges | 65/66B | €4,657 | €3,445 | -€1,212 | -26.0% |
| Recurring financial charges | 65 | €4,657 | €3,445 | -€1,212 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €36,527 | €34,926 | -€1,601 | -4.4% |
| Income taxes | 67/77 | €11,542 | €3,911 | -€7,631 | -66.1% |
| Profit (loss) for the period | 9904 | €24,985 | €31,014 | +€6,030 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,985 | €31,014 | +€6,030 | +24.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.