BOUSAN: 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.
BOUSAN
Largest movements
- Receivables within one year -€58,495
down €58,495 (-69.6%), from €84,076 to €25,581
of which Trade receivables: -€56,492
- Stocks and contracts +€10,196
up €10,196 (+28.6%), from €35,671 to €45,867
- Tangible fixed assets -€5,241
down €5,241 (-64.8%), from €8,083 to €2,842
- Cash -€2,978
down €2,978 (-27.2%), from €10,955 to €7,977
mainly Trade debts (-€26,128) and Net result for the year (-€18,454)
- Trade debts -€26,128
down €26,128 (-37.9%), from €68,931 to €42,803
- Profit (loss) carried forward -€18,454
down €18,454 (-114%), from -€16,204 to -€34,658
- Other debts -€7,068
down €7,068 (-96.0%), from €7,365 to €297
- Current portion of long-term debt -€4,832
down €4,832 (-92.3%), from €5,236 to €405
- Gross operating margin +€5,290
up €5,290 (+32.7%), from -€16,187 to -€10,897
- Other operating charges -€584
down €584 (-24.3%), from €2,398 to €1,814
- Financial income -€306
down €306 (-85.2%), from €358 to €53
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 | €138,784 | €82,267 | -€56,518 | -40.7% |
| Fixed assets | 21/28 | €8,083 | €2,842 | -€5,241 | -64.8% |
| Tangible fixed assets | 22/27 | €8,083 | €2,842 | -€5,241 | -64.8% |
| Furniture and vehicles | 24 | €8,083 | €2,842 | -€5,241 | -64.8% |
| Current assets | 29/58 | €130,702 | €79,425 | -€51,277 | -39.2% |
| Stocks and contracts in progress | 3 | €35,671 | €45,867 | +€10,196 | +28.6% |
| Stocks | 30/36 | €35,671 | €45,867 | +€10,196 | +28.6% |
| Amounts receivable within one year | 40/41 | €84,076 | €25,581 | -€58,495 | -69.6% |
| Trade receivables | 40 | €77,966 | €21,474 | -€56,492 | -72.5% |
| Other amounts receivable | 41 | €6,110 | €4,106 | -€2,003 | -32.8% |
| Cash at bank and in hand | 54/58 | €10,955 | €7,977 | -€2,978 | -27.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €138,784 | €82,267 | -€56,518 | -40.7% |
| Equity | 10/15 | €49,467 | €31,013 | -€18,454 | -37.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €53,271 | €53,271 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,411 | €51,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,204 | -€34,658 | -€18,454 | -114% |
| Amounts payable | 17/49 | €89,317 | €51,254 | -€38,064 | -42.6% |
| Amounts payable after more than one year | 17 | €405 | €0 | -€405 | -100% |
| Financial debts | 170/4 | €405 | €0 | -€405 | -100% |
| Amounts payable within one year | 42/48 | €85,481 | €47,781 | -€37,700 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €5,236 | €405 | -€4,832 | -92.3% |
| Trade debts | 44 | €68,931 | €42,803 | -€26,128 | -37.9% |
| Suppliers | 440/4 | €68,931 | €42,803 | -€26,128 | -37.9% |
| Taxes, remuneration and social security | 45 | €3,949 | €4,276 | +€327 | +8.3% |
| Taxes | 450/3 | €3,949 | €4,276 | +€327 | +8.3% |
| Other amounts payable | 47/48 | €7,365 | €297 | -€7,068 | -96.0% |
| Accrued charges and deferred income | 492/3 | €3,432 | €3,473 | +€41 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,302 | €5,241 | -€61 | -1.2% |
| Other operating charges | 640/8 | €2,398 | €1,814 | -€584 | -24.3% |
| Gross operating margin | 9900 | -€16,187 | -€10,897 | +€5,290 | +32.7% |
| Operating profit (loss) | 9901 | -€23,887 | -€17,952 | +€5,935 | +24.8% |
| Financial income | 75/76B | €358 | €53 | -€306 | -85.2% |
| Recurring financial income | 75 | €358 | €53 | -€306 | -85.2% |
| Financial charges | 65/66B | €146 | €228 | +€82 | +56.0% |
| Recurring financial charges | 65 | €146 | €228 | +€82 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | -€23,675 | -€18,127 | +€5,548 | +23.4% |
| Income taxes | 67/77 | €316 | €327 | +€11 | +3.6% |
| Profit (loss) for the period | 9904 | -€23,990 | -€18,454 | +€5,536 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,990 | -€18,454 | +€5,536 | +23.1% |
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 30 October 2026 via checked.be.