BOUTET claudy: 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.
BOUTET claudy
Largest movements
- Receivables within one year +€4,002
up €4,002 (+20.0%), from €19,967 to €23,970
of which Other amounts receivable: +€3,653
- Tangible fixed assets -€1,926
down €1,926 (-74.9%), from €2,573 to €647
- Cash -€1,755
down €1,755 (-28.6%), from €6,132 to €4,377
mainly Receivables within one year (-€4,002) and Current portion of long-term debt (-€3,486)
- Deferred charges and accrued income +€616
up €616 (+2,081%), from €30 to €646
- Profit (loss) carried forward +€4,317
up €4,317 (+28.0%), from €15,414 to €19,731
- Current portion of long-term debt -€3,486
down €3,486 (-94.0%), from €3,707 to €221
- Tax, wage and social debts +€320
up €320 (+28.4%), from €1,124 to €1,443
- Taxes -€9,217
no longer reported in 2025 (was €9,217)
- Purchases and services -€4,508
down €4,508 (-15.8%), from €28,587 to €24,079
- Gross operating margin +€3,616
up €3,616 (+83.9%), from €4,309 to €7,924
- Other operating charges -€757
down €757 (-39.3%), from €1,926 to €1,169
- Financial charges -€642
down €642 (-55.6%), from €1,154 to €512
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 | €28,702 | €29,640 | +€937 | +3.3% |
| Fixed assets | 21/28 | €2,573 | €647 | -€1,926 | -74.9% |
| Tangible fixed assets | 22/27 | €2,573 | €647 | -€1,926 | -74.9% |
| Furniture and vehicles | 24 | €2,573 | €647 | -€1,926 | -74.9% |
| Current assets | 29/58 | €26,129 | €28,993 | +€2,864 | +11.0% |
| Amounts receivable within one year | 40/41 | €19,967 | €23,970 | +€4,002 | +20.0% |
| Trade receivables | 40 | €2,252 | €2,601 | +€349 | +15.5% |
| Other amounts receivable | 41 | €17,715 | €21,369 | +€3,653 | +20.6% |
| Cash at bank and in hand | 54/58 | €6,132 | €4,377 | -€1,755 | -28.6% |
| Deferred charges and accrued income | 490/1 | €30 | €646 | +€616 | +2,081% |
| Total equity and liabilities | 10/49 | €28,702 | €29,640 | +€937 | +3.3% |
| Equity | 10/15 | €23,474 | €27,791 | +€4,317 | +18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €15,414 | €19,731 | +€4,317 | +28.0% |
| Amounts payable | 17/49 | €5,228 | €1,848 | -€3,380 | -64.6% |
| Amounts payable after more than one year | 17 | €221 | - | -€221 | |
| Financial debts | 170/4 | €221 | - | -€221 | |
| Amounts payable within one year | 42/48 | €5,001 | €1,848 | -€3,153 | -63.0% |
| Current portion of amounts payable after more than one year | 42 | €3,707 | €221 | -€3,486 | -94.0% |
| Trade debts | 44 | €170 | €183 | +€13 | +7.8% |
| Suppliers | 440/4 | €170 | €183 | +€13 | +7.8% |
| Taxes, remuneration and social security | 45 | €1,124 | €1,443 | +€320 | +28.4% |
| Taxes | 450/3 | €1,124 | €1,443 | +€320 | +28.4% |
| Accrued charges and deferred income | 492/3 | €6 | €0 | -€6 | -97.3% |
| Turnover | 70 | €32,439 | €32,003 | -€436 | -1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,587 | €24,079 | -€4,508 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,926 | €1,926 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,926 | €1,169 | -€757 | -39.3% |
| Gross operating margin | 9900 | €4,309 | €7,924 | +€3,616 | +83.9% |
| Operating profit (loss) | 9901 | €457 | €4,829 | +€4,372 | +957% |
| Financial charges | 65/66B | €1,154 | €512 | -€642 | -55.6% |
| Recurring financial charges | 65 | €1,154 | €512 | -€642 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | -€697 | €4,317 | +€5,014 | |
| Income taxes | 67/77 | €9,217 | - | -€9,217 | |
| Profit (loss) for the period | 9904 | -€9,915 | €4,317 | +€14,232 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,915 | €4,317 | +€14,232 |
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 28 October 2026 via checked.be.