BOULOT: 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.
What changed
BOULOT
NACE 88.999, Other social work without accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€42,064
2024 · €42,243-€179
Equity
€378,786
2024 · €336,721+€42,064
Cash
€338,696
2024 · €371,267-€32,570
Balance sheet total
€776,053
2024 · €712,288+€63,765
Largest movements
Assets
- Receivables within one year +€92,482
up €92,482 (+39.2%), from €236,060 to €328,542
of which Trade receivables: +€65,373
- Cash -€32,570
down €32,570 (-8.8%), from €371,267 to €338,696
mainly Receivables within one year (-€92,482) and Investment in fixed assets (net) (-€4,653)
Equity and liabilities
- Profit (loss) carried forward +€42,064
up €42,064 (+27.0%), from €155,631 to €197,696
- Provisions +€25,780
up €25,780 (+18.5%), from €139,278 to €165,058
Income statement
- Staff costs +€62,302
up €62,302 (+6.5%), from €958,810 to €1.0m
- Turnover -€13,509
down €13,509 (-7.1%), from €191,383 to €177,873
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.
Result 2024
€42,243
Gross operating margin
-€498
Staff costs
-€62,302
Depreciation
-€164
Other operating charges
-€975
Other operating items
+€63,267
Financial income
+€192
Financial charges
+€344
Taxes
-€42
Result 2025
€42,064
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€27,917
Investment
-€4,653
Financing
€0
Cash 2024
€371,267
From operations (derived)
-€27,917
Net result for the year
+€42,064
Depreciation
+€500
Stocks and contracts
+€556
Receivables within one year
-€92,482
Deferred charges and accrued income
-€256
Provisions
+€25,780
Debts within one year
-€4,079
Investment (derived)
-€4,653
Investment in fixed assets (net)
-€4,653
Cash 2025
€338,696
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €712,288 | €776,053 | +€63,765 | +9.0% |
| Fixed assets | 21/28 | €102,645 | €106,799 | +€4,153 | +4.0% |
| Tangible fixed assets | 22/27 | €1,049 | €2,278 | +€1,228 | +117% |
| Plant, machinery and equipment | 23 | €1,049 | €2,278 | +€1,228 | +117% |
| Financial fixed assets | 28 | €101,596 | €104,521 | +€2,925 | +2.9% |
| Current assets | 29/58 | €609,643 | €669,255 | +€59,612 | +9.8% |
| Stocks and contracts in progress | 3 | €2,026 | €1,470 | -€556 | -27.4% |
| Stocks | 30/36 | €2,026 | €1,470 | -€556 | -27.4% |
| Amounts receivable within one year | 40/41 | €236,060 | €328,542 | +€92,482 | +39.2% |
| Trade receivables | 40 | €44,239 | €109,612 | +€65,373 | +148% |
| Other amounts receivable | 41 | €191,821 | €218,930 | +€27,109 | +14.1% |
| Cash at bank and in hand | 54/58 | €371,267 | €338,696 | -€32,570 | -8.8% |
| Deferred charges and accrued income | 490/1 | €291 | €547 | +€256 | +88.1% |
| Total equity and liabilities | 10/49 | €712,288 | €776,053 | +€63,765 | +9.0% |
| Equity | 10/15 | €336,721 | €378,786 | +€42,064 | +12.5% |
| Reserves | 13 | €181,090 | €181,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,631 | €197,696 | +€42,064 | +27.0% |
| Provisions and deferred taxes | 16 | €139,278 | €165,058 | +€25,780 | +18.5% |
| Provisions for liabilities and charges | 160/5 | €12,871 | €12,871 | = | 0.0% |
| Other liabilities and charges | 164/5 | €12,871 | €12,871 | = | 0.0% |
| Amounts payable | 17/49 | €236,289 | €232,210 | -€4,079 | -1.7% |
| Amounts payable within one year | 42/48 | €236,289 | €232,210 | -€4,079 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | - | -€1,500 | |
| Financial debts | 43 | €0 | €0 | = | 0.0% |
| Credit institutions | 430/8 | €0 | €0 | = | 0.0% |
| Trade debts | 44 | €35,183 | €9,898 | -€25,285 | -71.9% |
| Suppliers | 440/4 | €35,183 | €9,898 | -€25,285 | -71.9% |
| Taxes, remuneration and social security | 45 | €195,074 | €175,954 | -€19,120 | -9.8% |
| Taxes | 450/3 | €41,517 | €19,836 | -€21,681 | -52.2% |
| Remuneration and social security | 454/9 | €153,557 | €156,118 | +€2,561 | +1.7% |
| Turnover | 70 | €191,383 | €177,873 | -€13,509 | -7.1% |
| Membership fees, donations, legacies and grants | 73 | €1,018,074 | €1,058,454 | +€40,380 | +4.0% |
| Non-recurring operating income | 76A | €17,023 | €5,666 | -€11,356 | -66.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €129,232 | €139,000 | +€9,767 | +7.6% |
| Remuneration, social security and pensions | 62 | €958,810 | €1,021,111 | +€62,302 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €335 | €500 | +€164 | +49.1% |
| Other operating charges | 640/8 | €1,580 | €2,556 | +€975 | +61.7% |
| Non-recurring operating charges | 66A | €38,865 | €22,374 | -€16,491 | -42.4% |
| Gross operating margin | 9900 | €1,112,294 | €1,111,795 | -€498 | 0.0% |
| Operating profit (loss) | 9901 | €40,148 | €39,475 | -€673 | -1.7% |
| Financial income | 75/76B | €4,037 | €4,229 | +€192 | +4.8% |
| Recurring financial income | 75 | €4,037 | €4,229 | +€192 | +4.8% |
| Financial charges | 65/66B | €731 | €386 | -€344 | -47.1% |
| Recurring financial charges | 65 | €731 | €386 | -€344 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €43,454 | €43,318 | -€137 | -0.3% |
| Income taxes | 67/77 | €1,211 | €1,254 | +€42 | +3.5% |
| Profit (loss) for the period | 9904 | €42,243 | €42,064 | -€179 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,243 | €42,064 | -€179 | -0.4% |
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 24 October 2026 via checked.be.