BOUZIE: 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.
BOUZIE
Largest movements
- Current investments +€28,000
up €28,000 (+11,200%), from €250 to €28,250
- Receivables within one year +€19,052
up €19,052 (+200%), from €9,549 to €28,601
of which Other amounts receivable: +€26,362
- Tangible fixed assets -€18,536
down €18,536 (-33.3%), from €55,645 to €37,110
of which Furniture and vehicles: -€11,732
- Cash -€3,359
down €3,359 (-25.9%), from €12,993 to €9,633
mainly Current investments (-€28,000) and Receivables within one year (-€19,052)
- Reserves +€41,475
up €41,475 (+195%), from €21,317 to €62,792
of which Distributable reserves: +€41,475
- Debts after one year -€11,475
down €11,475 (-70.0%), from €16,395 to €4,920
- Other debts -€8,137
no longer reported in 2025 (was €8,137)
- Tax, wage and social debts +€3,510
up €3,510 (+153%), from €2,298 to €5,807
- Taxes +€18,212
up €18,212 (+793%), from €2,298 to €20,510
- Other operating charges +€6,512
up €6,512 (+453%), from €1,438 to €7,950
- Gross operating margin +€4,580
up €4,580 (+5.4%), from €85,504 to €90,084
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 | €78,437 | €103,594 | +€25,157 | +32.1% |
| Fixed assets | 21/28 | €55,645 | €37,110 | -€18,536 | -33.3% |
| Tangible fixed assets | 22/27 | €55,645 | €37,110 | -€18,536 | -33.3% |
| Plant, machinery and equipment | 23 | €18,175 | €11,371 | -€6,804 | -37.4% |
| Furniture and vehicles | 24 | €37,470 | €25,738 | -€11,732 | -31.3% |
| Current assets | 29/58 | €22,792 | €66,484 | +€43,693 | +192% |
| Amounts receivable within one year | 40/41 | €9,549 | €28,601 | +€19,052 | +200% |
| Trade receivables | 40 | €8,239 | €929 | -€7,310 | -88.7% |
| Other amounts receivable | 41 | €1,310 | €27,672 | +€26,362 | +2,013% |
| Current investments | 50/53 | €250 | €28,250 | +€28,000 | +11,200% |
| Cash at bank and in hand | 54/58 | €12,993 | €9,633 | -€3,359 | -25.9% |
| Total equity and liabilities | 10/49 | €78,437 | €103,594 | +€25,157 | +32.1% |
| Equity | 10/15 | €39,917 | €81,392 | +€41,475 | +104% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,317 | €62,792 | +€41,475 | +195% |
| Tax-exempt reserves | 132 | €842 | €842 | = | 0.0% |
| Distributable reserves | 133 | €20,475 | €61,949 | +€41,475 | +203% |
| Amounts payable | 17/49 | €38,521 | €22,203 | -€16,318 | -42.4% |
| Amounts payable after more than one year | 17 | €16,395 | €4,920 | -€11,475 | -70.0% |
| Financial debts | 170/4 | €16,395 | €4,920 | -€11,475 | -70.0% |
| Amounts payable within one year | 42/48 | €22,125 | €17,282 | -€4,843 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €11,019 | €11,475 | +€456 | +4.1% |
| Trade debts | 44 | €671 | - | -€671 | |
| Suppliers | 440/4 | €671 | - | -€671 | |
| Taxes, remuneration and social security | 45 | €2,298 | €5,807 | +€3,510 | +153% |
| Taxes | 450/3 | €2,298 | €5,807 | +€3,510 | +153% |
| Other amounts payable | 47/48 | €8,137 | - | -€8,137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,871 | €18,536 | -€335 | -1.8% |
| Other operating charges | 640/8 | €1,438 | €7,950 | +€6,512 | +453% |
| Gross operating margin | 9900 | €85,504 | €90,084 | +€4,580 | +5.4% |
| Operating profit (loss) | 9901 | €65,196 | €63,598 | -€1,597 | -2.4% |
| Financial income | 75/76B | €18 | €1 | -€17 | -93.0% |
| Recurring financial income | 75 | €18 | €1 | -€17 | -93.0% |
| Financial charges | 65/66B | €1,949 | €1,615 | -€334 | -17.1% |
| Recurring financial charges | 65 | €1,949 | €1,615 | -€334 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €63,264 | €61,984 | -€1,280 | -2.0% |
| Income taxes | 67/77 | €2,298 | €20,510 | +€18,212 | +793% |
| Profit (loss) for the period | 9904 | €60,967 | €41,475 | -€19,492 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,967 | €41,475 | -€19,492 | -32.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.