Bouture: 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.
Bouture
Largest movements
- Receivables within one year -€44,212
down €44,212 (-93.7%), from €47,169 to €2,957
of which Trade receivables: -€44,244
- Tangible fixed assets -€22,013
down €22,013 (-11.9%), from €184,792 to €162,780
of which Plant, machinery and equipment: -€12,802
- Cash -€16,302
down €16,302 (-43.7%), from €37,290 to €20,988
mainly Trade debts (-€46,017) and Other debts (-€30,100)
- Intangible fixed assets -€10,000
down €10,000 (-12.7%), from €78,904 to €68,904
- Deferred charges and accrued income -€5,245
down €5,245 (-43.9%), from €11,949 to €6,704
- Trade debts -€46,017
down €46,017 (-54.7%), from €84,146 to €38,129
- Other debts -€30,100
down €30,100 (-21.9%), from €137,243 to €107,143
- Profit (loss) carried forward -€17,228
down €17,228 (-20.8%), from -€82,684 to -€99,913
- Tax, wage and social debts -€8,666
down €8,666 (-22.1%), from €39,129 to €30,463
of which Taxes: -€5,018
- Accrued charges and deferred income +€5,645
new in 2025: €5,645
- Staff costs +€38,990
up €38,990 (+34.4%), from €113,329 to €152,319
- Gross operating margin +€26,536
up €26,536 (+17.0%), from €156,073 to €182,609
- Other operating charges -€2,011
down €2,011 (-44.0%), from €4,566 to €2,555
- Financial charges +€1,898
up €1,898 (+56.0%), from €3,391 to €5,289
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 | €377,834 | €281,468 | -€96,366 | -25.5% |
| Fixed assets | 21/28 | €264,184 | €232,171 | -€32,013 | -12.1% |
| Intangible fixed assets | 21 | €78,904 | €68,904 | -€10,000 | -12.7% |
| Tangible fixed assets | 22/27 | €184,792 | €162,780 | -€22,013 | -11.9% |
| Plant, machinery and equipment | 23 | €93,916 | €81,115 | -€12,802 | -13.6% |
| Furniture and vehicles | 24 | €6,670 | €7,865 | +€1,195 | +17.9% |
| Other tangible fixed assets | 26 | €84,206 | €73,800 | -€10,407 | -12.4% |
| Financial fixed assets | 28 | €487 | €487 | = | 0.0% |
| Current assets | 29/58 | €113,650 | €49,298 | -€64,353 | -56.6% |
| Stocks and contracts in progress | 3 | €17,243 | €18,649 | +€1,407 | +8.2% |
| Stocks | 30/36 | €17,243 | €18,649 | +€1,407 | +8.2% |
| Amounts receivable within one year | 40/41 | €47,169 | €2,957 | -€44,212 | -93.7% |
| Trade receivables | 40 | €47,169 | €2,925 | -€44,244 | -93.8% |
| Other amounts receivable | 41 | - | €32 | +€32 | |
| Cash at bank and in hand | 54/58 | €37,290 | €20,988 | -€16,302 | -43.7% |
| Deferred charges and accrued income | 490/1 | €11,949 | €6,704 | -€5,245 | -43.9% |
| Total equity and liabilities | 10/49 | €377,834 | €281,468 | -€96,366 | -25.5% |
| Equity | 10/15 | €117,316 | €100,087 | -€17,228 | -14.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,684 | -€99,913 | -€17,228 | -20.8% |
| Amounts payable | 17/49 | €260,518 | €181,381 | -€79,137 | -30.4% |
| Amounts payable within one year | 42/48 | €260,518 | €175,736 | -€84,783 | -32.5% |
| Trade debts | 44 | €84,146 | €38,129 | -€46,017 | -54.7% |
| Suppliers | 440/4 | €84,146 | €38,129 | -€46,017 | -54.7% |
| Taxes, remuneration and social security | 45 | €39,129 | €30,463 | -€8,666 | -22.1% |
| Taxes | 450/3 | €13,050 | €8,032 | -€5,018 | -38.5% |
| Remuneration and social security | 454/9 | €26,080 | €22,432 | -€3,648 | -14.0% |
| Other amounts payable | 47/48 | €137,243 | €107,143 | -€30,100 | -21.9% |
| Accrued charges and deferred income | 492/3 | - | €5,645 | +€5,645 | |
| Non-recurring operating income | 76A | €40,602 | €30,100 | -€10,502 | -25.9% |
| Remuneration, social security and pensions | 62 | €113,329 | €152,319 | +€38,990 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,827 | €35,645 | +€818 | +2.3% |
| Other operating charges | 640/8 | €4,566 | €2,555 | -€2,011 | -44.0% |
| Non-recurring operating charges | 66A | - | €4,366 | +€4,366 | |
| Gross operating margin | 9900 | €156,073 | €182,609 | +€26,536 | +17.0% |
| Operating profit (loss) | 9901 | €3,352 | -€12,276 | -€15,627 | |
| Financial income | 75/76B | €40 | €336 | +€297 | +747.1% |
| Recurring financial income | 75 | €40 | €336 | +€297 | +747.1% |
| Financial charges | 65/66B | €3,391 | €5,289 | +€1,898 | +56.0% |
| Recurring financial charges | 65 | €3,391 | €5,289 | +€1,898 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | €0 | -€17,228 | -€17,229 | |
| Profit (loss) for the period | 9904 | €0 | -€17,228 | -€17,229 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | -€17,228 | -€17,229 |
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 29 September 2026 via checked.be.