BOULOUF CONCEPT: 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.
BOULOUF CONCEPT
Largest movements
- Receivables within one year +€7,264
up €7,264 (+5.7%), from €127,989 to €135,253
of which Trade receivables: +€4,521
- Cash -€3,006
down €3,006 (-43.6%), from €6,893 to €3,887
mainly Trade debts (-€13,165) and Receivables within one year (-€7,264)
- Tangible fixed assets -€1,683
down €1,683 (-17.8%), from €9,451 to €7,768
- Profit (loss) carried forward +€17,120
up €17,120, from -€8,714 to €8,407
- Trade debts -€13,165
down €13,165 (-10.0%), from €131,820 to €118,655
- Staff costs -€13,339
down €13,339 (-79.6%), from €16,747 to €3,408
- Financial charges -€6,748
down €6,748 (-95.2%), from €7,086 to €338
- Financial income +€4,347
up €4,347 (+72,444%), from €6 to €4,353
- Gross operating margin +€4,195
up €4,195 (+21.0%), from €19,989 to €24,184
- Other operating charges +€1,351
new in 2024: €1,351
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 | €144,332 | €146,907 | +€2,575 | +1.8% |
| Fixed assets | 21/28 | €9,451 | €7,768 | -€1,683 | -17.8% |
| Tangible fixed assets | 22/27 | €9,451 | €7,768 | -€1,683 | -17.8% |
| Furniture and vehicles | 24 | €9,451 | €7,768 | -€1,683 | -17.8% |
| Current assets | 29/58 | €134,882 | €139,140 | +€4,258 | +3.2% |
| Amounts receivable within one year | 40/41 | €127,989 | €135,253 | +€7,264 | +5.7% |
| Trade receivables | 40 | €126,486 | €131,007 | +€4,521 | +3.6% |
| Other amounts receivable | 41 | €1,503 | €4,246 | +€2,743 | +183% |
| Cash at bank and in hand | 54/58 | €6,893 | €3,887 | -€3,006 | -43.6% |
| Total equity and liabilities | 10/49 | €144,332 | €146,907 | +€2,575 | +1.8% |
| Equity | 10/15 | -€8,209 | €8,912 | +€17,120 | |
| Reserves | 13 | €505 | €505 | = | 0.0% |
| Non-distributable reserves | 130/1 | €505 | €505 | = | 0.0% |
| Other | 1319 | €505 | €505 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,714 | €8,407 | +€17,120 | |
| Amounts payable | 17/49 | €152,541 | €137,996 | -€14,545 | -9.5% |
| Amounts payable within one year | 42/48 | €152,541 | €137,996 | -€14,545 | -9.5% |
| Trade debts | 44 | €131,820 | €118,655 | -€13,165 | -10.0% |
| Suppliers | 440/4 | €131,820 | €118,655 | -€13,165 | -10.0% |
| Taxes, remuneration and social security | 45 | €9,689 | €9,257 | -€433 | -4.5% |
| Taxes | 450/3 | - | €917 | +€917 | |
| Remuneration and social security | 454/9 | €9,689 | €8,340 | -€1,349 | -13.9% |
| Other amounts payable | 47/48 | €11,032 | €10,084 | -€948 | -8.6% |
| Remuneration, social security and pensions | 62 | €16,747 | €3,408 | -€13,339 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,099 | €5,402 | +€302 | +5.9% |
| Other operating charges | 640/8 | - | €1,351 | +€1,351 | |
| Gross operating margin | 9900 | €19,989 | €24,184 | +€4,195 | +21.0% |
| Operating profit (loss) | 9901 | -€1,858 | €14,023 | +€15,881 | |
| Financial income | 75/76B | €6 | €4,353 | +€4,347 | +72,444% |
| Recurring financial income | 75 | €6 | €4,353 | +€4,347 | +72,444% |
| Financial charges | 65/66B | €7,086 | €338 | -€6,748 | -95.2% |
| Recurring financial charges | 65 | €7,086 | €338 | -€6,748 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,938 | €18,037 | +€26,975 | |
| Income taxes | 67/77 | - | €917 | +€917 | |
| Profit (loss) for the period | 9904 | -€8,938 | €17,120 | +€26,058 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,938 | €17,120 | +€26,058 |
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 27 October 2026 via checked.be.