BOUTIQUE RN 98: 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 RN 98
Largest movements
- Tangible fixed assets -€13,397
down €13,397 (-23.3%), from €57,613 to €44,216
of which Furniture and vehicles: -€12,717
- Receivables within one year +€7,210
up €7,210 (+81.1%), from €8,886 to €16,096
- Cash +€3,861
up €3,861 (+13.7%), from €28,103 to €31,964
mainly Depreciation (+€13,397) and Tax, wage and social debts (+€4,188)
- Debts after one year -€9,001
down €9,001 (-26.6%), from €33,781 to €24,780
- Tax, wage and social debts +€4,188
new in 2025: €4,188
- Reserves +€2,411
up €2,411 (+3.0%), from €81,668 to €84,078
- Depreciation +€6,366
up €6,366 (+90.5%), from €7,031 to €13,397
- Taxes -€6,287
down €6,287, from €5,949 to -€338
- Staff costs +€4,734
up €4,734 (+20.3%), from €23,322 to €28,056
- Financial income -€4,031
down €4,031 (-93.4%), from €4,315 to €284
- Financial charges +€976
up €976 (+72.5%), from €1,347 to €2,323
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 | €139,477 | €137,759 | -€1,718 | -1.2% |
| Fixed assets | 21/28 | €57,613 | €44,216 | -€13,397 | -23.3% |
| Tangible fixed assets | 22/27 | €57,613 | €44,216 | -€13,397 | -23.3% |
| Plant, machinery and equipment | 23 | €1,243 | €562 | -€680 | -54.7% |
| Furniture and vehicles | 24 | €56,371 | €43,654 | -€12,717 | -22.6% |
| Current assets | 29/58 | €81,863 | €93,543 | +€11,680 | +14.3% |
| Stocks and contracts in progress | 3 | €43,152 | €44,328 | +€1,176 | +2.7% |
| Stocks | 30/36 | €43,152 | €44,328 | +€1,176 | +2.7% |
| Amounts receivable within one year | 40/41 | €8,886 | €16,096 | +€7,210 | +81.1% |
| Other amounts receivable | 41 | €8,886 | €16,096 | +€7,210 | +81.1% |
| Cash at bank and in hand | 54/58 | €28,103 | €31,964 | +€3,861 | +13.7% |
| Deferred charges and accrued income | 490/1 | €1,723 | €1,156 | -€567 | -32.9% |
| Total equity and liabilities | 10/49 | €139,477 | €137,759 | -€1,718 | -1.2% |
| Equity | 10/15 | €84,168 | €86,578 | +€2,411 | +2.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €81,668 | €84,078 | +€2,411 | +3.0% |
| Distributable reserves | 133 | €81,668 | €84,078 | +€2,411 | +3.0% |
| Amounts payable | 17/49 | €55,309 | €51,180 | -€4,128 | -7.5% |
| Amounts payable after more than one year | 17 | €33,781 | €24,780 | -€9,001 | -26.6% |
| Financial debts | 170/4 | €33,781 | €24,780 | -€9,001 | -26.6% |
| Amounts payable within one year | 42/48 | €20,690 | €25,563 | +€4,873 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €17,022 | €17,334 | +€312 | +1.8% |
| Trade debts | 44 | €3,668 | €4,041 | +€372 | +10.2% |
| Suppliers | 440/4 | €3,668 | €4,041 | +€372 | +10.2% |
| Taxes, remuneration and social security | 45 | - | €4,188 | +€4,188 | |
| Taxes | 450/3 | - | €4,188 | +€4,188 | |
| Accrued charges and deferred income | 492/3 | €838 | €838 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €23,322 | €28,056 | +€4,734 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,031 | €13,397 | +€6,366 | +90.5% |
| Other operating charges | 640/8 | €567 | €692 | +€126 | +22.2% |
| Gross operating margin | 9900 | €45,822 | €46,257 | +€436 | +1.0% |
| Operating profit (loss) | 9901 | €14,903 | €4,112 | -€10,791 | -72.4% |
| Financial income | 75/76B | €4,315 | €284 | -€4,031 | -93.4% |
| Recurring financial income | 75 | €4,315 | €284 | -€4,031 | -93.4% |
| Financial charges | 65/66B | €1,347 | €2,323 | +€976 | +72.5% |
| Recurring financial charges | 65 | €1,347 | €2,323 | +€976 | +72.5% |
| Profit (loss) for the period before taxes | 9903 | €17,871 | €2,073 | -€15,797 | -88.4% |
| Income taxes | 67/77 | €5,949 | -€338 | -€6,287 | |
| Profit (loss) for the period | 9904 | €11,922 | €2,411 | -€9,511 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,922 | €2,411 | -€9,511 | -79.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.