BOUSRA: 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.
BOUSRA
Largest movements
- Receivables within one year -€3,479
down €3,479 (-25.4%), from €13,695 to €10,216
of which Other amounts receivable: -€2,185
- Deferred charges and accrued income -€1,280
no longer reported in 2025 (was €1,280)
- Cash -€474
down €474 (-26.9%), from €1,760 to €1,286
mainly Contributions, distributions and other (-€10,395) and Net result for the year (-€1,356)
- Profit (loss) carried forward -€11,232
down €11,232 (-334%), from -€3,361 to -€14,593
- Tax, wage and social debts +€5,384
up €5,384 (+359%), from €1,501 to €6,885
- Trade debts +€1,644
up €1,644 (+124%), from €1,321 to €2,965
- Reserves -€519
down €519 (-53.3%), from €974 to €455
- Other debts -€510
down €510 (-3.8%), from €13,300 to €12,790
- Purchases and services -€11,875
down €11,875 (-19.6%), from €60,467 to €48,592
- Gross operating margin +€8,351
up €8,351, from -€8,062 to €289
- Turnover -€3,524
down €3,524 (-6.7%), from €52,405 to €48,881
- Taxes -€931
down €931 (-87.5%), from €1,064 to €133
- Other operating charges -€654
down €654 (-32.4%), from €2,021 to €1,366
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 | €16,735 | €11,502 | -€5,233 | -31.3% |
| Current assets | 29/58 | €16,735 | €11,502 | -€5,233 | -31.3% |
| Amounts receivable within one year | 40/41 | €13,695 | €10,216 | -€3,479 | -25.4% |
| Trade receivables | 40 | €1,456 | €162 | -€1,294 | -88.9% |
| Other amounts receivable | 41 | €12,239 | €10,054 | -€2,185 | -17.9% |
| Cash at bank and in hand | 54/58 | €1,760 | €1,286 | -€474 | -26.9% |
| Deferred charges and accrued income | 490/1 | €1,280 | - | -€1,280 | |
| Total equity and liabilities | 10/49 | €16,735 | €11,502 | -€5,233 | -31.3% |
| Equity | 10/15 | €613 | -€11,138 | -€11,750 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €3,000 | +€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Reserves | 13 | €974 | €455 | -€519 | -53.3% |
| Non-distributable reserves | 130/1 | €974 | €455 | -€519 | -53.3% |
| Reserves not available under the articles | 1311 | €974 | €455 | -€519 | -53.3% |
| Profit (loss) carried forward | 14 | -€3,361 | -€14,593 | -€11,232 | -334% |
| Amounts payable | 17/49 | €16,122 | €22,639 | +€6,517 | +40.4% |
| Amounts payable within one year | 42/48 | €16,122 | €22,639 | +€6,517 | +40.4% |
| Trade debts | 44 | €1,321 | €2,965 | +€1,644 | +124% |
| Suppliers | 440/4 | €1,321 | €2,965 | +€1,644 | +124% |
| Taxes, remuneration and social security | 45 | €1,501 | €6,885 | +€5,384 | +359% |
| Taxes | 450/3 | €1,501 | €6,885 | +€5,384 | +359% |
| Other amounts payable | 47/48 | €13,300 | €12,790 | -€510 | -3.8% |
| Turnover | 70 | €52,405 | €48,881 | -€3,524 | -6.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €60,467 | €48,592 | -€11,875 | -19.6% |
| Other operating charges | 640/8 | €2,021 | €1,366 | -€654 | -32.4% |
| Non-recurring operating charges | 66A | €2,581 | - | -€2,581 | |
| Gross operating margin | 9900 | -€8,062 | €289 | +€8,351 | |
| Operating profit (loss) | 9901 | -€12,664 | -€1,078 | +€11,587 | +91.5% |
| Financial charges | 65/66B | €204 | €145 | -€59 | -28.7% |
| Recurring financial charges | 65 | €204 | €145 | -€59 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,869 | -€1,223 | +€11,645 | +90.5% |
| Income taxes | 67/77 | €1,064 | €133 | -€931 | -87.5% |
| Profit (loss) for the period | 9904 | -€13,932 | -€1,356 | +€12,577 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,932 | -€1,356 | +€12,577 | +90.3% |
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 27 October 2026 via checked.be.