BoussuDis: what changed
What changed
BoussuDis
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€32,069
2024 · €39,719-€7,650
Equity
€149,797
2024 · €117,728+€32,069
Cash
€157,326
2024 · €152,025+€5,301
Balance sheet total
€632,175
2024 · €559,743+€72,431
Largest movements
Assets
- Receivables within one year +€93,712
up €93,712 (+175%), from €53,646 to €147,358
of which Other amounts receivable: +€48,602
- Stocks and contracts -€20,275
down €20,275 (-8.7%), from €233,672 to €213,397
Equity and liabilities
- Trade debts +€89,142
up €89,142 (+69.1%), from €128,913 to €218,055
- Reserves +€32,000
up €32,000 (+48.0%), from €66,700 to €98,700
- Debts after one year -€17,927
down €17,927 (-28.8%), from €62,221 to €44,294
- Accrued charges and deferred income -€15,263
no longer reported in 2025 (was €15,263)
- Current portion of long-term debt -€14,265
down €14,265 (-31.2%), from €45,691 to €31,427
Income statement
- Gross operating margin -€19,668
down €19,668 (-6.5%), from €302,501 to €282,833
- Other operating charges -€8,388
down €8,388 (-90.7%), from €9,246 to €858
- Taxes -€3,218
down €3,218 (-26.9%), from €11,974 to €8,756
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.
Result 2024
€39,719
Gross operating margin
-€19,668
Staff costs
+€325
Depreciation
-€2,590
Other operating charges
+€8,388
Financial income
+€1,388
Financial charges
+€1,290
Taxes
+€3,218
Result 2025
€32,069
raises the resultlowers the result
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.
From operations
+€47,348
Investment
-€9,855
Financing
-€32,192
Cash 2024
€152,025
From operations (derived)
+€47,348
Net result for the year
+€32,069
Depreciation
+€13,185
Stocks and contracts
+€20,275
Receivables within one year
-€93,712
Deferred charges and accrued income
+€2,976
Trade debts
+€89,142
Tax, wage and social debts
-€922
Other debts
-€403
Accrued charges and deferred income
-€15,263
Investment (derived)
-€9,855
Investment in fixed assets (net)
-€9,855
Financing
-€32,192
Debts after one year
-€17,927
Current portion of long-term debt
-€14,265
Cash 2025
€157,326
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €559,743 | €632,175 | +€72,431 | +12.9% |
| Fixed assets | 21/28 | €105,689 | €102,359 | -€3,330 | -3.2% |
| Tangible fixed assets | 22/27 | €105,689 | €102,359 | -€3,330 | -3.2% |
| Plant, machinery and equipment | 23 | €31,318 | €33,904 | +€2,585 | +8.3% |
| Furniture and vehicles | 24 | €1,261 | €624 | -€636 | -50.5% |
| Other tangible fixed assets | 26 | €73,110 | €67,831 | -€5,279 | -7.2% |
| Current assets | 29/58 | €454,054 | €529,816 | +€75,762 | +16.7% |
| Stocks and contracts in progress | 3 | €233,672 | €213,397 | -€20,275 | -8.7% |
| Stocks | 30/36 | €233,672 | €213,397 | -€20,275 | -8.7% |
| Amounts receivable within one year | 40/41 | €53,646 | €147,358 | +€93,712 | +175% |
| Trade receivables | 40 | €49,780 | €94,889 | +€45,110 | +90.6% |
| Other amounts receivable | 41 | €3,866 | €52,469 | +€48,602 | +1,257% |
| Cash at bank and in hand | 54/58 | €152,025 | €157,326 | +€5,301 | +3.5% |
| Deferred charges and accrued income | 490/1 | €14,711 | €11,735 | -€2,976 | -20.2% |
| Total equity and liabilities | 10/49 | €559,743 | €632,175 | +€72,431 | +12.9% |
| Equity | 10/15 | €117,728 | €149,797 | +€32,069 | +27.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €66,700 | €98,700 | +€32,000 | +48.0% |
| Distributable reserves | 133 | €66,700 | €98,700 | +€32,000 | +48.0% |
| Profit (loss) carried forward | 14 | €1,028 | €1,097 | +€69 | +6.7% |
| Amounts payable | 17/49 | €442,016 | €482,378 | +€40,362 | +9.1% |
| Amounts payable after more than one year | 17 | €62,221 | €44,294 | -€17,927 | -28.8% |
| Financial debts | 170/4 | €62,221 | €44,294 | -€17,927 | -28.8% |
| Amounts payable within one year | 42/48 | €364,531 | €438,084 | +€73,553 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €45,691 | €31,427 | -€14,265 | -31.2% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €128,913 | €218,055 | +€89,142 | +69.1% |
| Suppliers | 440/4 | €128,913 | €218,055 | +€89,142 | +69.1% |
| Taxes, remuneration and social security | 45 | €55,597 | €54,675 | -€922 | -1.7% |
| Taxes | 450/3 | €12,820 | €15,199 | +€2,379 | +18.6% |
| Remuneration and social security | 454/9 | €42,778 | €39,476 | -€3,301 | -7.7% |
| Other amounts payable | 47/48 | €9,330 | €8,927 | -€403 | -4.3% |
| Accrued charges and deferred income | 492/3 | €15,263 | - | -€15,263 | |
| Remuneration, social security and pensions | 62 | €213,206 | €212,881 | -€325 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,595 | €13,185 | +€2,590 | +24.4% |
| Other operating charges | 640/8 | €9,246 | €858 | -€8,388 | -90.7% |
| Gross operating margin | 9900 | €302,501 | €282,833 | -€19,668 | -6.5% |
| Operating profit (loss) | 9901 | €69,454 | €55,908 | -€13,546 | -19.5% |
| Financial income | 75/76B | €438 | €1,826 | +€1,388 | +317% |
| Recurring financial income | 75 | €438 | €1,826 | +€1,388 | +317% |
| Financial charges | 65/66B | €18,199 | €16,910 | -€1,290 | -7.1% |
| Recurring financial charges | 65 | €18,199 | €16,910 | -€1,290 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €51,693 | €40,825 | -€10,868 | -21.0% |
| Income taxes | 67/77 | €11,974 | €8,756 | -€3,218 | -26.9% |
| Profit (loss) for the period | 9904 | €39,719 | €32,069 | -€7,650 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,719 | €32,069 | -€7,650 | -19.3% |
Next steps
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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 5 November 2026 via checked.be.