BOUYAARA: 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.
BOUYAARA
Largest movements
- Stocks and contracts +€27,250
up €27,250 (+314.0%), from €8,677 to €35,927
- Cash -€18,003
down €18,003 (-56.2%), from €32,031 to €14,029
mainly Stocks and contracts (-€27,250) and Receivables within one year (-€579)
- Tangible fixed assets -€620
down €620 (-96.8%), from €640 to €20
- Receivables within one year +€579
new in 2024: €579
- Trade debts +€8,454
up €8,454 (+187.0%), from €4,521 to €12,974
- Profit (loss) carried forward +€1,244
up €1,244 (+7.0%), from €17,737 to €18,981
- Purchases and services +€44,168
up €44,168 (+14.3%), from €308,849 to €353,017
- Gross operating margin -€27,039
down €27,039 (-58.1%), from €46,515 to €19,476
- Turnover +€17,126
up €17,126 (+4.8%), from €355,364 to €372,490
- Taxes -€6,847
down €6,847 (-44.2%), from €15,493 to €8,646
- Staff costs +€5,040
up €5,040 (+162.4%), from €3,103 to €8,143
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,348 | €50,555 | +€9,207 | +22.3% |
| Fixed assets | 21/28 | €640 | €20 | -€620 | -96.8% |
| Tangible fixed assets | 22/27 | €640 | €20 | -€620 | -96.8% |
| Plant, machinery and equipment | 23 | €640 | €20 | -€620 | -96.8% |
| Current assets | 29/58 | €40,708 | €50,535 | +€9,826 | +24.1% |
| Stocks and contracts in progress | 3 | €8,677 | €35,927 | +€27,250 | +314.0% |
| Stocks | 30/36 | €8,677 | €35,927 | +€27,250 | +314.0% |
| Amounts receivable within one year | 40/41 | - | €579 | +€579 | |
| Other amounts receivable | 41 | - | €579 | +€579 | |
| Cash at bank and in hand | 54/58 | €32,031 | €14,029 | -€18,003 | -56.2% |
| Total equity and liabilities | 10/49 | €41,348 | €50,555 | +€9,207 | +22.3% |
| Equity | 10/15 | €36,337 | €37,581 | +€1,244 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €17,737 | €18,981 | +€1,244 | +7.0% |
| Amounts payable | 17/49 | €5,012 | €12,974 | +€7,962 | +158.9% |
| Amounts payable within one year | 42/48 | €5,012 | €12,974 | +€7,962 | +158.9% |
| Trade debts | 44 | €4,521 | €12,974 | +€8,454 | +187.0% |
| Suppliers | 440/4 | €4,521 | €12,974 | +€8,454 | +187.0% |
| Taxes, remuneration and social security | 45 | €491 | - | -€491 | |
| Taxes | 450/3 | €491 | - | -€491 | |
| Turnover | 70 | €355,364 | €372,490 | +€17,126 | +4.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €308,849 | €353,017 | +€44,168 | +14.3% |
| Remuneration, social security and pensions | 62 | €3,103 | €8,143 | +€5,040 | +162.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €775 | €620 | -€155 | -20.0% |
| Other operating charges | 640/8 | €806 | €812 | +€7 | +0.8% |
| Gross operating margin | 9900 | €46,515 | €19,476 | -€27,039 | -58.1% |
| Operating profit (loss) | 9901 | €41,832 | €9,901 | -€31,931 | -76.3% |
| Financial charges | 65/66B | €39 | €10 | -€29 | -74.7% |
| Recurring financial charges | 65 | €39 | €10 | -€29 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | €41,792 | €9,891 | -€31,902 | -76.3% |
| Income taxes | 67/77 | €15,493 | €8,646 | -€6,847 | -44.2% |
| Profit (loss) for the period | 9904 | €26,299 | €1,244 | -€25,055 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,299 | €1,244 | -€25,055 | -95.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.