BOUTS STATIONS: 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.
BOUTS STATIONS
Largest movements
- Receivables within one year -€451,129
down €451,129 (-23.0%), from €2.0m to €1.5m
- Cash +€360,958
up €360,958 (+66.7%), from €541,249 to €902,207
mainly Receivables within one year (+€451,129) and Net result for the year (+€435,691)
- Stocks and contracts -€72,278
down €72,278 (-14.7%), from €492,019 to €419,741
- Other debts +€402,280
up €402,280 (+226.8%), from €177,342 to €579,622
- Trade debts -€214,407
down €214,407 (-11.9%), from €1.8m to €1.6m
- Tax, wage and social debts -€119,422
down €119,422 (-75.5%), from €158,139 to €38,716
of which Taxes: -€97,754
- Debts after one year -€78,859
down €78,859 (-11.7%), from €676,056 to €597,197
- Profit (loss) carried forward -€64,309
down €64,309 (-3.2%), from €2.0m to €1.9m
- Gross operating margin -€353,782
down €353,782 (-27.7%), from €1.3m to €922,011
- Staff costs -€53,899
down €53,899 (-32.8%), from €164,150 to €110,251
- Taxes -€41,370
down €41,370 (-22.5%), from €184,230 to €142,860
- Financial charges -€24,123
down €24,123 (-21.9%), from €110,015 to €85,891
- Depreciation -€18,680
down €18,680 (-12.8%), from €146,450 to €127,770
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 | €4,930,315 | €4,817,184 | -€113,131 | -2.3% |
| Fixed assets | 21/28 | €1,937,956 | €1,978,935 | +€40,979 | +2.1% |
| Tangible fixed assets | 22/27 | €1,937,956 | €1,978,935 | +€40,979 | +2.1% |
| Land and buildings | 22 | €1,806,672 | €1,732,710 | -€73,963 | -4.1% |
| Plant, machinery and equipment | 23 | €117,664 | €165,855 | +€48,192 | +41.0% |
| Furniture and vehicles | 24 | €13,621 | €80,370 | +€66,750 | +490.1% |
| Current assets | 29/58 | €2,992,359 | €2,838,249 | -€154,110 | -5.2% |
| Stocks and contracts in progress | 3 | €492,019 | €419,741 | -€72,278 | -14.7% |
| Stocks | 30/36 | €492,019 | €419,741 | -€72,278 | -14.7% |
| Amounts receivable within one year | 40/41 | €1,959,091 | €1,507,962 | -€451,129 | -23.0% |
| Trade receivables | 40 | €1,959,091 | €1,507,962 | -€451,129 | -23.0% |
| Cash at bank and in hand | 54/58 | €541,249 | €902,207 | +€360,958 | +66.7% |
| Deferred charges and accrued income | 490/1 | - | €8,340 | +€8,340 | |
| Total equity and liabilities | 10/49 | €4,930,315 | €4,817,184 | -€113,131 | -2.3% |
| Equity | 10/15 | €2,000,012 | €1,935,703 | -€64,309 | -3.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,979,561 | €1,915,252 | -€64,309 | -3.2% |
| Amounts payable | 17/49 | €2,930,303 | €2,881,481 | -€48,822 | -1.7% |
| Amounts payable after more than one year | 17 | €676,056 | €597,197 | -€78,859 | -11.7% |
| Financial debts | 170/4 | €676,056 | €597,197 | -€78,859 | -11.7% |
| Amounts payable within one year | 42/48 | €2,254,088 | €2,284,284 | +€30,196 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €117,114 | €78,859 | -€38,255 | -32.7% |
| Trade debts | 44 | €1,801,494 | €1,587,087 | -€214,407 | -11.9% |
| Suppliers | 440/4 | €1,801,494 | €1,587,087 | -€214,407 | -11.9% |
| Taxes, remuneration and social security | 45 | €158,139 | €38,716 | -€119,422 | -75.5% |
| Taxes | 450/3 | €128,410 | €30,657 | -€97,754 | -76.1% |
| Remuneration and social security | 454/9 | €29,728 | €8,059 | -€21,669 | -72.9% |
| Other amounts payable | 47/48 | €177,342 | €579,622 | +€402,280 | +226.8% |
| Accrued charges and deferred income | 492/3 | €158 | €0 | -€158 | -100.0% |
| Remuneration, social security and pensions | 62 | €164,150 | €110,251 | -€53,899 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,450 | €127,770 | -€18,680 | -12.8% |
| Other operating charges | 640/8 | €11,560 | €23,427 | +€11,867 | +102.7% |
| Non-recurring operating charges | 66A | €1,659 | €0 | -€1,659 | -100.0% |
| Gross operating margin | 9900 | €1,275,793 | €922,011 | -€353,782 | -27.7% |
| Operating profit (loss) | 9901 | €951,974 | €660,564 | -€291,410 | -30.6% |
| Financial income | 75/76B | €3,347 | €3,878 | +€531 | +15.9% |
| Recurring financial income | 75 | €3,272 | €3,157 | -€115 | -3.5% |
| Non-recurring financial income | 76B | €75 | €721 | +€646 | +861.2% |
| Financial charges | 65/66B | €110,015 | €85,891 | -€24,123 | -21.9% |
| Recurring financial charges | 65 | €110,015 | €85,891 | -€24,123 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €845,306 | €578,551 | -€266,755 | -31.6% |
| Income taxes | 67/77 | €184,230 | €142,860 | -€41,370 | -22.5% |
| Profit (loss) for the period | 9904 | €661,076 | €435,691 | -€225,386 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €661,076 | €435,691 | -€225,386 | -34.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.