BOUTET ARLON: what changed
What changed
BOUTET ARLON
NACE 47.540, Retail sale of electrical household appliances
filed annual accounts (NBB)
Net result for the year
-€47,636
2025 · -€23,618-€24,017
Equity
€63,607
2025 · €111,243-€47,636
Cash
€255,482
2025 · €258,924-€3,442
Balance sheet total
€607,869
2025 · €643,975-€36,106
Largest movements
Assets
- Stocks and contracts -€15,318
down €15,318 (-7.2%), from €212,757 to €197,438
- Tangible fixed assets -€11,247
down €11,247 (-17.0%), from €66,241 to €54,994
of which Furniture and vehicles: -€9,158
Equity and liabilities
- Profit (loss) carried forward -€47,636
down €47,636 (-106%), from -€44,991 to -€92,627
- Trade debts +€17,315
up €17,315 (+540%), from €3,208 to €20,523
- Accrued charges and deferred income -€7,954
down €7,954 (-49.3%), from €16,127 to €8,172
Income statement
- Gross operating margin -€18,699
down €18,699 (-7.8%), from €238,810 to €220,111
- Depreciation -€7,031
down €7,031 (-26.1%), from €26,986 to €19,955
- Staff costs +€6,195
up €6,195 (+2.7%), from €229,223 to €235,418
- Provisions +€3,000
no longer reported in 2026 (was -€3,000)
Change in the result, 2025 to 2026
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 2025
-€23,618
Gross operating margin
-€18,699
Staff costs
-€6,195
Depreciation
+€7,031
Provisions
-€3,000
Other operating charges
-€591
Other operating items
-€2,548
Financial income
-€1,696
Financial charges
+€1,688
Taxes
-€7
Result 2026
-€47,636
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€5,267
Investment
-€8,709
Financing
€0
Cash 2025
€258,924
From operations (derived)
+€5,267
Net result for the year
-€47,636
Depreciation
+€19,955
Stocks and contracts
+€15,318
Receivables within one year
+€5,708
Deferred charges and accrued income
+€392
Trade debts
+€17,315
Tax, wage and social debts
+€4,794
Other debts
-€2,625
Accrued charges and deferred income
-€7,954
Investment (derived)
-€8,709
Investment in fixed assets (net)
-€8,709
Cash 2026
€255,482
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €643,975 | €607,869 | -€36,106 | -5.6% |
| Fixed assets | 21/28 | €103,774 | €92,528 | -€11,247 | -10.8% |
| Tangible fixed assets | 22/27 | €66,241 | €54,994 | -€11,247 | -17.0% |
| Plant, machinery and equipment | 23 | €2,999 | €2,835 | -€164 | -5.5% |
| Furniture and vehicles | 24 | €50,611 | €41,453 | -€9,158 | -18.1% |
| Other tangible fixed assets | 26 | €12,631 | €10,706 | -€1,925 | -15.2% |
| Financial fixed assets | 28 | €37,533 | €37,533 | = | 0.0% |
| Current assets | 29/58 | €540,201 | €515,341 | -€24,860 | -4.6% |
| Stocks and contracts in progress | 3 | €212,757 | €197,438 | -€15,318 | -7.2% |
| Stocks | 30/36 | €212,757 | €197,438 | -€15,318 | -7.2% |
| Amounts receivable within one year | 40/41 | €55,889 | €50,181 | -€5,708 | -10.2% |
| Trade receivables | 40 | €50,370 | €44,725 | -€5,644 | -11.2% |
| Other amounts receivable | 41 | €5,519 | €5,456 | -€64 | -1.2% |
| Cash at bank and in hand | 54/58 | €258,924 | €255,482 | -€3,442 | -1.3% |
| Deferred charges and accrued income | 490/1 | €12,631 | €12,240 | -€392 | -3.1% |
| Total equity and liabilities | 10/49 | €643,975 | €607,869 | -€36,106 | -5.6% |
| Equity | 10/15 | €111,243 | €63,607 | -€47,636 | -42.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,634 | €137,634 | = | 0.0% |
| Distributable reserves | 133 | €137,634 | €137,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,991 | -€92,627 | -€47,636 | -106% |
| Amounts payable | 17/49 | €532,732 | €544,262 | +€11,529 | +2.2% |
| Amounts payable within one year | 42/48 | €516,605 | €536,089 | +€19,484 | +3.8% |
| Trade debts | 44 | €3,208 | €20,523 | +€17,315 | +540% |
| Suppliers | 440/4 | €3,208 | €20,523 | +€17,315 | +540% |
| Taxes, remuneration and social security | 45 | €65,382 | €70,176 | +€4,794 | +7.3% |
| Taxes | 450/3 | €32,958 | €36,667 | +€3,709 | +11.3% |
| Remuneration and social security | 454/9 | €32,425 | €33,509 | +€1,085 | +3.3% |
| Other amounts payable | 47/48 | €448,015 | €445,390 | -€2,625 | -0.6% |
| Accrued charges and deferred income | 492/3 | €16,127 | €8,172 | -€7,954 | -49.3% |
| Non-recurring operating income | 76A | €330 | - | -€330 | |
| Remuneration, social security and pensions | 62 | €229,223 | €235,418 | +€6,195 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,986 | €19,955 | -€7,031 | -26.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,000 | - | +€3,000 | |
| Other operating charges | 640/8 | €13,707 | €14,298 | +€591 | +4.3% |
| Non-recurring operating charges | 66A | €10 | €2,558 | +€2,548 | +25,476% |
| Gross operating margin | 9900 | €238,810 | €220,111 | -€18,699 | -7.8% |
| Operating profit (loss) | 9901 | -€28,116 | -€52,117 | -€24,001 | -85.4% |
| Financial income | 75/76B | €12,175 | €10,479 | -€1,696 | -13.9% |
| Recurring financial income | 75 | €12,175 | €10,479 | -€1,696 | -13.9% |
| Financial charges | 65/66B | €7,184 | €5,496 | -€1,688 | -23.5% |
| Recurring financial charges | 65 | €7,184 | €5,496 | -€1,688 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,125 | -€47,135 | -€24,010 | -104% |
| Income taxes | 67/77 | €494 | €501 | +€7 | +1.5% |
| Profit (loss) for the period | 9904 | -€23,618 | -€47,636 | -€24,017 | -102% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,618 | -€47,636 | -€24,017 | -102% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.