BOUTITInet: 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.
BOUTITInet
Largest movements
- Receivables within one year -€43,349
down €43,349 (-61.6%), from €70,369 to €27,020
of which Trade receivables: -€48,041
- Cash -€16,157
down €16,157 (-44.6%), from €36,198 to €20,041
mainly Trade debts (-€46,167) and Other debts (-€10,000)
- Deferred charges and accrued income -€4,177
down €4,177 (-26.7%), from €15,660 to €11,483
- Trade debts -€46,167
down €46,167 (-68.2%), from €67,716 to €21,550
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward -€4,018
down €4,018 (-11.4%), from €35,352 to €31,334
- Tax, wage and social debts -€3,368
down €3,368 (-17.5%), from €19,222 to €15,853
of which Taxes: -€3,634
- Gross operating margin -€55,412
down €55,412 (-81.7%), from €67,803 to €12,391
- Taxes -€7,784
down €7,784 (-82.1%), from €9,482 to €1,699
- Other operating charges -€1,696
down €1,696 (-43.3%), from €3,919 to €2,223
- Depreciation +€1,241
up €1,241 (+24.8%), from €5,001 to €6,242
- Financial income +€923
new in 2025: €923
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.
Cash bridge derived
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 | €135,290 | €71,736 | -€63,554 | -47.0% |
| Fixed assets | 21/28 | €13,064 | €13,192 | +€129 | +1.0% |
| Tangible fixed assets | 22/27 | €13,064 | €13,052 | -€11 | -0.1% |
| Plant, machinery and equipment | 23 | €5,548 | €2,945 | -€2,603 | -46.9% |
| Furniture and vehicles | 24 | €7,515 | €10,107 | +€2,592 | +34.5% |
| Financial fixed assets | 28 | - | €140 | +€140 | |
| Current assets | 29/58 | €122,227 | €58,544 | -€63,682 | -52.1% |
| Amounts receivable within one year | 40/41 | €70,369 | €27,020 | -€43,349 | -61.6% |
| Trade receivables | 40 | €68,587 | €20,546 | -€48,041 | -70.0% |
| Other amounts receivable | 41 | €1,782 | €6,474 | +€4,692 | +263.4% |
| Cash at bank and in hand | 54/58 | €36,198 | €20,041 | -€16,157 | -44.6% |
| Deferred charges and accrued income | 490/1 | €15,660 | €11,483 | -€4,177 | -26.7% |
| Total equity and liabilities | 10/49 | €135,290 | €71,736 | -€63,554 | -47.0% |
| Equity | 10/15 | €38,352 | €34,334 | -€4,018 | -10.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,352 | €31,334 | -€4,018 | -11.4% |
| Amounts payable | 17/49 | €96,938 | €37,403 | -€59,535 | -61.4% |
| Amounts payable within one year | 42/48 | €96,938 | €37,403 | -€59,535 | -61.4% |
| Trade debts | 44 | €67,716 | €21,550 | -€46,167 | -68.2% |
| Suppliers | 440/4 | €67,716 | €21,550 | -€46,167 | -68.2% |
| Taxes, remuneration and social security | 45 | €19,222 | €15,853 | -€3,368 | -17.5% |
| Taxes | 450/3 | €19,222 | €15,588 | -€3,634 | -18.9% |
| Remuneration and social security | 454/9 | - | €266 | +€266 | |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,001 | €6,242 | +€1,241 | +24.8% |
| Other operating charges | 640/8 | €3,919 | €2,223 | -€1,696 | -43.3% |
| Non-recurring operating charges | 66A | - | €3,107 | +€3,107 | |
| Gross operating margin | 9900 | €67,803 | €12,391 | -€55,412 | -81.7% |
| Operating profit (loss) | 9901 | €58,883 | €819 | -€58,064 | -98.6% |
| Financial income | 75/76B | - | €923 | +€923 | |
| Recurring financial income | 75 | - | €923 | +€923 | |
| Financial charges | 65/66B | €4,049 | €4,062 | +€13 | +0.3% |
| Recurring financial charges | 65 | €4,049 | €4,062 | +€13 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €54,834 | -€2,320 | -€57,154 | |
| Income taxes | 67/77 | €9,482 | €1,699 | -€7,784 | -82.1% |
| Profit (loss) for the period | 9904 | €45,352 | -€4,018 | -€49,371 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,352 | -€4,018 | -€49,371 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.