BOULPARTS: what changed
BOULPARTS
Largest movements
- Cash +€17,682
up €17,682 (+23.0%), from €76,764 to €94,446
mainly Other debts (+€12,615) and Net result for the year (+€9,735)
- Stocks and contracts +€3,120
up €3,120 (+8.9%), from €35,250 to €38,370
- Other debts +€12,615
up €12,615 (+10.9%), from €115,917 to €128,532
- Profit (loss) carried forward +€9,735
up €9,735 (+20.4%), from -€47,790 to -€38,055
- Tax, wage and social debts -€4,876
down €4,876 (-19.1%), from €25,593 to €20,717
- Trade debts +€2,160
up €2,160 (+13.9%), from €15,543 to €17,703
- Turnover +€55,141
up €55,141 (+12.3%), from €447,113 to €502,254
- Purchases and services +€32,391
up €32,391 (+7.1%), from €455,040 to €487,431
- Gross operating margin +€22,750
up €22,750, from -€7,927 to €14,823
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,263 | €133,897 | +€19,634 | +17.2% |
| Current assets | 29/58 | €114,263 | €133,897 | +€19,634 | +17.2% |
| Stocks and contracts in progress | 3 | €35,250 | €38,370 | +€3,120 | +8.9% |
| Stocks | 30/36 | €35,250 | €38,370 | +€3,120 | +8.9% |
| Amounts receivable within one year | 40/41 | €2,134 | €1,081 | -€1,053 | -49.3% |
| Trade receivables | 40 | €2,134 | €1,081 | -€1,053 | -49.3% |
| Cash at bank and in hand | 54/58 | €76,764 | €94,446 | +€17,682 | +23.0% |
| Deferred charges and accrued income | 490/1 | €115 | - | -€115 | |
| Total equity and liabilities | 10/49 | €114,263 | €133,897 | +€19,634 | +17.2% |
| Equity | 10/15 | -€42,790 | -€33,055 | +€9,735 | +22.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,790 | -€38,055 | +€9,735 | +20.4% |
| Amounts payable | 17/49 | €157,053 | €166,952 | +€9,899 | +6.3% |
| Amounts payable within one year | 42/48 | €157,053 | €166,952 | +€9,899 | +6.3% |
| Trade debts | 44 | €15,543 | €17,703 | +€2,160 | +13.9% |
| Suppliers | 440/4 | €15,543 | €17,703 | +€2,160 | +13.9% |
| Taxes, remuneration and social security | 45 | €25,593 | €20,717 | -€4,876 | -19.1% |
| Taxes | 450/3 | €25,593 | €20,717 | -€4,876 | -19.1% |
| Other amounts payable | 47/48 | €115,917 | €128,532 | +€12,615 | +10.9% |
| Turnover | 70 | €447,113 | €502,254 | +€55,141 | +12.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €455,040 | €487,431 | +€32,391 | +7.1% |
| Other operating charges | 640/8 | €608 | €4,542 | +€3,934 | +647% |
| Gross operating margin | 9900 | -€7,927 | €14,823 | +€22,750 | |
| Operating profit (loss) | 9901 | -€8,535 | €10,281 | +€18,816 | |
| Financial charges | 65/66B | €479 | €546 | +€67 | +14.0% |
| Recurring financial charges | 65 | €479 | €546 | +€67 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,014 | €9,735 | +€18,749 | |
| Profit (loss) for the period | 9904 | -€9,014 | €9,735 | +€18,749 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,014 | €9,735 | +€18,749 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.