Boutikplan: what changed
Two fiscal 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.
Boutikplan
Largest movements
- Receivables within one year +€39,577
up €39,577 (+52.2%), from €75,753 to €115,330
of which Other amounts receivable: +€39,577
- Cash +€6,847
up €6,847 (+12.5%), from €54,807 to €61,654
mainly Net result for the year (+€47,312) and Tax, wage and social debts (+€2,894)
- Reserves +€47,312
up €47,312 (+12.3%), from €385,043 to €432,355
of which Distributable reserves: +€47,312
- Financial income +€2,272
up €2,272 (+49.4%), from €4,602 to €6,874
- Gross operating margin -€767
down €767 (-1.2%), from €64,382 to €63,615
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €409,706 | €459,663 | +€49,957 | +12.2% |
| Fixed assets | 21/28 | €132,878 | €132,878 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,150 | €3,150 | = | 0.0% |
| Furniture and vehicles | 24 | €3,150 | €3,150 | = | 0.0% |
| Financial fixed assets | 28 | €129,728 | €129,728 | = | 0.0% |
| Current assets | 29/58 | €276,829 | €326,785 | +€49,957 | +18.0% |
| Amounts receivable after more than one year | 29 | €145,574 | €149,074 | +€3,500 | +2.4% |
| Other amounts receivable | 291 | €145,574 | €149,074 | +€3,500 | +2.4% |
| Amounts receivable within one year | 40/41 | €75,753 | €115,330 | +€39,577 | +52.2% |
| Trade receivables | 40 | €5,050 | €5,050 | = | 0.0% |
| Other amounts receivable | 41 | €70,703 | €110,280 | +€39,577 | +56.0% |
| Cash at bank and in hand | 54/58 | €54,807 | €61,654 | +€6,847 | +12.5% |
| Deferred charges and accrued income | 490/1 | €694 | €727 | +€33 | +4.8% |
| Total equity and liabilities | 10/49 | €409,706 | €459,663 | +€49,957 | +12.2% |
| Equity | 10/15 | €403,635 | €450,947 | +€47,312 | +11.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €385,043 | €432,355 | +€47,312 | +12.3% |
| Tax-exempt reserves | 132 | €1,119 | €1,119 | = | 0.0% |
| Distributable reserves | 133 | €383,924 | €431,236 | +€47,312 | +12.3% |
| Amounts payable | 17/49 | €6,071 | €8,716 | +€2,645 | +43.6% |
| Amounts payable within one year | 42/48 | €6,071 | €8,716 | +€2,645 | +43.6% |
| Trade debts | 44 | €249 | - | -€249 | |
| Suppliers | 440/4 | €249 | - | -€249 | |
| Taxes, remuneration and social security | 45 | €5,822 | €8,716 | +€2,894 | +49.7% |
| Taxes | 450/3 | €5,822 | €8,716 | +€2,894 | +49.7% |
| Non-recurring operating income | 76A | €175 | - | -€175 | |
| Other operating charges | 640/8 | €739 | €755 | +€16 | +2.2% |
| Gross operating margin | 9900 | €64,382 | €63,615 | -€767 | -1.2% |
| Operating profit (loss) | 9901 | €63,644 | €62,860 | -€784 | -1.2% |
| Financial income | 75/76B | €4,602 | €6,874 | +€2,272 | +49.4% |
| Recurring financial income | 75 | €4,602 | €6,874 | +€2,272 | +49.4% |
| Financial charges | 65/66B | €61 | €74 | +€13 | +21.0% |
| Recurring financial charges | 65 | €61 | €74 | +€13 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €68,185 | €69,661 | +€1,476 | +2.2% |
| Income taxes | 67/77 | €21,992 | €22,349 | +€357 | +1.6% |
| Profit (loss) for the period | 9904 | €46,193 | €47,312 | +€1,119 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,193 | €47,312 | +€1,119 | +2.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.