BOUSATTA SERVICES: 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.
BOUSATTA SERVICES
Largest movements
- Cash +€8,587
up €8,587 (+384%), from €2,237 to €10,824
mainly Depreciation (+€8,732) and Net result for the year (+€7,036)
- Tangible fixed assets -€4,488
down €4,488 (-42.2%), from €10,628 to €6,140
of which Furniture and vehicles: -€6,166
- Intangible fixed assets -€2,000
down €2,000 (-63.2%), from €3,164 to €1,164
- Deferred charges and accrued income +€944
new in 2025: €944
- Receivables within one year +€410
up €410 (+470%), from €87 to €497
of which Trade receivables: +€264
- Profit (loss) carried forward +€7,036
up €7,036 (+30.9%), from -€22,766 to -€15,731
- Tax, wage and social debts -€3,542
down €3,542 (-49.5%), from €7,156 to €3,613
of which Remuneration and social security: -€3,150
- Other debts +€447
up €447 (+1,465%), from €31 to €477
- Trade debts -€412
down €412 (-3.5%), from €11,786 to €11,374
- Gross operating margin -€8,111
down €8,111 (-30.6%), from €26,514 to €18,403
- Other operating charges -€4,096
down €4,096 (-62.1%), from €6,600 to €2,503
- Depreciation +€566
up €566 (+6.9%), from €8,166 to €8,732
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,666 | €20,194 | +€3,528 | +21.2% |
| Fixed assets | 21/28 | €13,792 | €7,304 | -€6,488 | -47.0% |
| Intangible fixed assets | 21 | €3,164 | €1,164 | -€2,000 | -63.2% |
| Tangible fixed assets | 22/27 | €10,628 | €6,140 | -€4,488 | -42.2% |
| Plant, machinery and equipment | 23 | - | €1,678 | +€1,678 | |
| Furniture and vehicles | 24 | €10,628 | €4,462 | -€6,166 | -58.0% |
| Current assets | 29/58 | €2,874 | €12,890 | +€10,015 | +348% |
| Stocks and contracts in progress | 3 | €550 | €625 | +€75 | +13.6% |
| Stocks | 30/36 | €550 | €625 | +€75 | +13.6% |
| Amounts receivable within one year | 40/41 | €87 | €497 | +€410 | +470% |
| Trade receivables | 40 | - | €264 | +€264 | |
| Other amounts receivable | 41 | €87 | €233 | +€146 | +168% |
| Cash at bank and in hand | 54/58 | €2,237 | €10,824 | +€8,587 | +384% |
| Deferred charges and accrued income | 490/1 | - | €944 | +€944 | |
| Total equity and liabilities | 10/49 | €16,666 | €20,194 | +€3,528 | +21.2% |
| Equity | 10/15 | -€2,306 | €4,729 | +€7,036 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€22,766 | -€15,731 | +€7,036 | +30.9% |
| Amounts payable | 17/49 | €18,972 | €15,464 | -€3,508 | -18.5% |
| Amounts payable within one year | 42/48 | €18,972 | €15,464 | -€3,508 | -18.5% |
| Trade debts | 44 | €11,786 | €11,374 | -€412 | -3.5% |
| Suppliers | 440/4 | €11,786 | €11,374 | -€412 | -3.5% |
| Taxes, remuneration and social security | 45 | €7,156 | €3,613 | -€3,542 | -49.5% |
| Taxes | 450/3 | €2,806 | €2,413 | -€392 | -14.0% |
| Remuneration and social security | 454/9 | €4,350 | €1,200 | -€3,150 | -72.4% |
| Other amounts payable | 47/48 | €31 | €477 | +€447 | +1,465% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,166 | €8,732 | +€566 | +6.9% |
| Other operating charges | 640/8 | €6,600 | €2,503 | -€4,096 | -62.1% |
| Gross operating margin | 9900 | €26,514 | €18,403 | -€8,111 | -30.6% |
| Operating profit (loss) | 9901 | €11,749 | €7,168 | -€4,581 | -39.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.5% |
| Financial charges | 65/66B | €347 | €132 | -€215 | -61.9% |
| Recurring financial charges | 65 | €347 | €132 | -€215 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €11,402 | €7,036 | -€4,366 | -38.3% |
| Profit (loss) for the period | 9904 | €11,402 | €7,036 | -€4,366 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,402 | €7,036 | -€4,366 | -38.3% |
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 14 October 2026 via checked.be.