BOUTIQUE MAINFROID: 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 MAINFROID
Largest movements
- Stocks and contracts -€3,094
down €3,094 (-9.6%), from €32,245 to €29,151
- Tangible fixed assets -€2,259
down €2,259 (-63.8%), from €3,539 to €1,279
of which Plant, machinery and equipment: -€1,196
- Receivables within one year -€1,852
down €1,852 (-72.5%), from €2,554 to €702
of which Other amounts receivable: -€2,179
- Profit (loss) carried forward -€15,073
down €15,073 (-35.4%), from -€42,524 to -€57,597
- Short-term financial debts +€6,079
up €6,079 (+158%), from €3,852 to €9,931
- Other debts +€5,741
up €5,741 (+24.8%), from €23,105 to €28,846
- Trade debts -€1,713
down €1,713 (-12.8%), from €13,369 to €11,656
- Tax, wage and social debts -€1,358
down €1,358 (-6.7%), from €20,352 to €18,994
of which Remuneration and social security: -€1,021
- Gross operating margin +€4,364
up €4,364 (+7.9%), from €55,011 to €59,375
- Staff costs -€2,262
down €2,262 (-3.2%), from €70,600 to €68,338
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,431 | €33,830 | -€7,601 | -18.3% |
| Fixed assets | 21/28 | €3,719 | €1,459 | -€2,259 | -60.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €3,539 | €1,279 | -€2,259 | -63.8% |
| Plant, machinery and equipment | 23 | €2,087 | €891 | -€1,196 | -57.3% |
| Furniture and vehicles | 24 | €1,452 | €388 | -€1,063 | -73.3% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €37,712 | €32,371 | -€5,341 | -14.2% |
| Stocks and contracts in progress | 3 | €32,245 | €29,151 | -€3,094 | -9.6% |
| Stocks | 30/36 | €32,245 | €29,151 | -€3,094 | -9.6% |
| Amounts receivable within one year | 40/41 | €2,554 | €702 | -€1,852 | -72.5% |
| Trade receivables | 40 | €287 | €614 | +€327 | +114% |
| Other amounts receivable | 41 | €2,267 | €88 | -€2,179 | -96.1% |
| Cash at bank and in hand | 54/58 | €1,638 | €1,230 | -€408 | -24.9% |
| Deferred charges and accrued income | 490/1 | €1,276 | €1,287 | +€12 | +0.9% |
| Total equity and liabilities | 10/49 | €41,431 | €33,830 | -€7,601 | -18.3% |
| Equity | 10/15 | -€20,524 | -€35,597 | -€15,073 | -73.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,524 | -€57,597 | -€15,073 | -35.4% |
| Amounts payable | 17/49 | €61,955 | €69,427 | +€7,472 | +12.1% |
| Amounts payable within one year | 42/48 | €60,678 | €69,427 | +€8,749 | +14.4% |
| Financial debts | 43 | €3,852 | €9,931 | +€6,079 | +158% |
| Credit institutions | 430/8 | €3,852 | €9,931 | +€6,079 | +158% |
| Trade debts | 44 | €13,369 | €11,656 | -€1,713 | -12.8% |
| Suppliers | 440/4 | €13,369 | €11,656 | -€1,713 | -12.8% |
| Taxes, remuneration and social security | 45 | €20,352 | €18,994 | -€1,358 | -6.7% |
| Taxes | 450/3 | €8,787 | €8,451 | -€337 | -3.8% |
| Remuneration and social security | 454/9 | €11,564 | €10,544 | -€1,021 | -8.8% |
| Other amounts payable | 47/48 | €23,105 | €28,846 | +€5,741 | +24.8% |
| Accrued charges and deferred income | 492/3 | €1,277 | €0 | -€1,277 | -100% |
| Remuneration, social security and pensions | 62 | €70,600 | €68,338 | -€2,262 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,490 | €2,259 | -€231 | -9.3% |
| Other operating charges | 640/8 | €1,071 | €751 | -€320 | -29.9% |
| Gross operating margin | 9900 | €55,011 | €59,375 | +€4,364 | +7.9% |
| Operating profit (loss) | 9901 | -€19,151 | -€11,973 | +€7,178 | +37.5% |
| Financial income | 75/76B | €232 | €35 | -€197 | -85.0% |
| Recurring financial income | 75 | €232 | €35 | -€197 | -85.0% |
| Financial charges | 65/66B | €2,523 | €2,855 | +€332 | +13.2% |
| Recurring financial charges | 65 | €2,523 | €2,855 | +€332 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,442 | -€14,794 | +€6,648 | +31.0% |
| Income taxes | 67/77 | €383 | €279 | -€104 | -27.1% |
| Profit (loss) for the period | 9904 | -€21,825 | -€15,073 | +€6,752 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,825 | -€15,073 | +€6,752 | +30.9% |
Source: filed annual accounts (NBB), financial years ended 15 January 2025 and 15 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.