BOUTIQUE DU PARC: 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.
BOUTIQUE DU PARC
Largest movements
- Receivables within one year +€5,053
up €5,053 (+76.1%), from €6,642 to €11,694
of which Other amounts receivable: +€5,066
- Other debts -€32,119
down €32,119 (-30.6%), from €104,946 to €72,827
- Reserves +€27,632
up €27,632 (+10.4%), from €264,838 to €292,471
of which Distributable reserves: +€27,632
- Tax, wage and social debts +€7,945
up €7,945 (+58.5%), from €13,588 to €21,534
of which Taxes: +€7,029
- Other operating charges -€3,999
down €3,999 (-78.5%), from €5,094 to €1,095
- Gross operating margin -€3,903
down €3,903 (-5.9%), from €66,112 to €62,210
- Staff costs +€3,460
up €3,460 (+18.6%), from €18,578 to €22,038
- Financial income +€1,125
up €1,125 (+137%), from €824 to €1,949
- Depreciation +€922
up €922 (+294%), from €314 to €1,236
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 | €426,118 | €428,957 | +€2,839 | +0.7% |
| Fixed assets | 21/28 | €10,818 | €11,785 | +€967 | +8.9% |
| Tangible fixed assets | 22/27 | €10,818 | €11,785 | +€967 | +8.9% |
| Land and buildings | 22 | €10,818 | €11,785 | +€967 | +8.9% |
| Current assets | 29/58 | €415,300 | €417,172 | +€1,871 | +0.5% |
| Stocks and contracts in progress | 3 | €33,871 | €34,400 | +€529 | +1.6% |
| Stocks | 30/36 | €33,871 | €34,400 | +€529 | +1.6% |
| Amounts receivable within one year | 40/41 | €6,642 | €11,694 | +€5,053 | +76.1% |
| Trade receivables | 40 | €1,585 | €1,571 | -€14 | -0.9% |
| Other amounts receivable | 41 | €5,057 | €10,123 | +€5,066 | +100% |
| Cash at bank and in hand | 54/58 | €373,402 | €369,628 | -€3,774 | -1.0% |
| Deferred charges and accrued income | 490/1 | €1,386 | €1,450 | +€64 | +4.6% |
| Total equity and liabilities | 10/49 | €426,118 | €428,957 | +€2,839 | +0.7% |
| Equity | 10/15 | €305,111 | €332,743 | +€27,632 | +9.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €264,838 | €292,471 | +€27,632 | +10.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €262,979 | €290,612 | +€27,632 | +10.5% |
| Profit (loss) carried forward | 14 | €21,681 | €21,681 | = | 0.0% |
| Amounts payable | 17/49 | €121,007 | €96,214 | -€24,794 | -20.5% |
| Amounts payable within one year | 42/48 | €121,007 | €96,214 | -€24,794 | -20.5% |
| Trade debts | 44 | €2,473 | €1,852 | -€621 | -25.1% |
| Suppliers | 440/4 | €2,473 | €1,852 | -€621 | -25.1% |
| Taxes, remuneration and social security | 45 | €13,588 | €21,534 | +€7,945 | +58.5% |
| Taxes | 450/3 | €10,322 | €17,351 | +€7,029 | +68.1% |
| Remuneration and social security | 454/9 | €3,266 | €4,182 | +€916 | +28.0% |
| Other amounts payable | 47/48 | €104,946 | €72,827 | -€32,119 | -30.6% |
| Remuneration, social security and pensions | 62 | €18,578 | €22,038 | +€3,460 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314 | €1,236 | +€922 | +294% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €90 | - | -€90 | |
| Other operating charges | 640/8 | €5,094 | €1,095 | -€3,999 | -78.5% |
| Gross operating margin | 9900 | €66,112 | €62,210 | -€3,903 | -5.9% |
| Operating profit (loss) | 9901 | €42,037 | €37,840 | -€4,197 | -10.0% |
| Financial income | 75/76B | €824 | €1,949 | +€1,125 | +137% |
| Recurring financial income | 75 | €824 | €1,949 | +€1,125 | +137% |
| Financial charges | 65/66B | €1,411 | €1,246 | -€165 | -11.7% |
| Recurring financial charges | 65 | €1,411 | €1,246 | -€165 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €41,450 | €38,543 | -€2,907 | -7.0% |
| Income taxes | 67/77 | €11,435 | €10,911 | -€524 | -4.6% |
| Profit (loss) for the period | 9904 | €30,015 | €27,632 | -€2,383 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,015 | €27,632 | -€2,383 | -7.9% |
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 30 October 2026 via checked.be.