BOUNA: what changed
Two fiscal 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.
BOUNA
Largest movements
- Stocks and contracts -€2,251
down €2,251 (-12.0%), from €18,680 to €16,430
- Cash -€1,312
down €1,312 (-2.2%), from €59,415 to €58,103
mainly Trade debts (-€11,307)
- Trade debts -€11,307
down €11,307 (-85.5%), from €13,232 to €1,925
- Profit (loss) carried forward +€4,544
up €4,544 (+3217.6%), from €141 to €4,685
- Tax, wage and social debts +€3,201
up €3,201 (+15.0%), from €21,357 to €24,557
of which Remuneration and social security: +€2,550
- Gross operating margin -€10,633
down €10,633 (-58.6%), from €18,149 to €7,516
- Taxes +€1,157
new in 2024: €1,157
- Financial charges -€931
down €931 (-54.1%), from €1,721 to €790
- Other operating charges -€564
down €564 (-87.2%), from €647 to €83
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.
Cash bridge derived
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 | €78,245 | €74,683 | -€3,562 | -4.6% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €78,095 | €74,533 | -€3,562 | -4.6% |
| Stocks and contracts in progress | 3 | €18,680 | €16,430 | -€2,251 | -12.0% |
| Stocks | 30/36 | €18,680 | €16,430 | -€2,251 | -12.0% |
| Cash at bank and in hand | 54/58 | €59,415 | €58,103 | -€1,312 | -2.2% |
| Total equity and liabilities | 10/49 | €78,245 | €74,683 | -€3,562 | -4.6% |
| Equity | 10/15 | €41,428 | €45,972 | +€4,544 | +11.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,695 | €22,695 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,695 | €22,695 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,695 | €22,695 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141 | €4,685 | +€4,544 | +3217.6% |
| Amounts payable | 17/49 | €36,817 | €28,711 | -€8,106 | -22.0% |
| Amounts payable within one year | 42/48 | €36,817 | €28,711 | -€8,106 | -22.0% |
| Trade debts | 44 | €13,232 | €1,925 | -€11,307 | -85.5% |
| Suppliers | 440/4 | €13,232 | €1,925 | -€11,307 | -85.5% |
| Taxes, remuneration and social security | 45 | €21,357 | €24,557 | +€3,201 | +15.0% |
| Taxes | 450/3 | €8,329 | €8,979 | +€651 | +7.8% |
| Remuneration and social security | 454/9 | €13,028 | €15,578 | +€2,550 | +19.6% |
| Other amounts payable | 47/48 | €2,229 | €2,229 | = | 0.0% |
| Non-recurring operating income | 76A | €56,922 | - | -€56,922 | |
| Remuneration, social security and pensions | 62 | €801 | €942 | +€141 | +17.6% |
| Other operating charges | 640/8 | €647 | €83 | -€564 | -87.2% |
| Gross operating margin | 9900 | €18,149 | €7,516 | -€10,633 | -58.6% |
| Operating profit (loss) | 9901 | €16,701 | €6,491 | -€10,210 | -61.1% |
| Financial charges | 65/66B | €1,721 | €790 | -€931 | -54.1% |
| Recurring financial charges | 65 | €1,721 | €790 | -€931 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €14,980 | €5,701 | -€9,279 | -61.9% |
| Income taxes | 67/77 | - | €1,157 | +€1,157 | |
| Profit (loss) for the period | 9904 | €14,980 | €4,544 | -€10,436 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,980 | €4,544 | -€10,436 | -69.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.