BOUZKIK MANAGEMENT: 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.
BOUZKIK MANAGEMENT
Largest movements
- Tangible fixed assets -€15,442
down €15,442 (-76.5%), from €20,197 to €4,755
- Receivables within one year +€2,759
up €2,759 (+1.7%), from €163,394 to €166,153
of which Trade receivables: +€6,592
- Other debts +€26,680
up €26,680 (+45.9%), from €58,118 to €84,798
- Tax, wage and social debts -€14,818
down €14,818 (-80.7%), from €18,372 to €3,554
- Profit (loss) carried forward -€13,332
down €13,332 (-17.9%), from €74,483 to €61,151
- Trade debts -€13,242
down €13,242 (-97.1%), from €13,641 to €400
- Turnover -€98,754
down €98,754 (-98.2%), from €100,548 to €1,794
- Purchases and services -€82,062
down €82,062 (-87.9%), from €93,350 to €11,288
- Gross operating margin -€16,692
down €16,692, from €7,198 to -€9,494
- Financial charges +€4,142
up €4,142 (+346%), from €1,198 to €5,341
of which Non-recurring financial charges: +€4,416
- Financial income -€3,102
down €3,102 (-30.1%), from €10,306 to €7,204
of which Non-recurring financial income: -€2,571
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,126 | €171,988 | -€14,138 | -7.6% |
| Fixed assets | 21/28 | €20,527 | €5,085 | -€15,442 | -75.2% |
| Tangible fixed assets | 22/27 | €20,197 | €4,755 | -€15,442 | -76.5% |
| Furniture and vehicles | 24 | €20,197 | €4,755 | -€15,442 | -76.5% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €165,599 | €166,903 | +€1,304 | +0.8% |
| Amounts receivable within one year | 40/41 | €163,394 | €166,153 | +€2,759 | +1.7% |
| Trade receivables | 40 | €194 | €6,786 | +€6,592 | +3,401% |
| Other amounts receivable | 41 | €163,200 | €159,367 | -€3,833 | -2.3% |
| Deferred charges and accrued income | 490/1 | €2,205 | €750 | -€1,455 | -66.0% |
| Total equity and liabilities | 10/49 | €186,126 | €171,988 | -€14,138 | -7.6% |
| Equity | 10/15 | €91,343 | €78,011 | -€13,332 | -14.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,483 | €61,151 | -€13,332 | -17.9% |
| Amounts payable | 17/49 | €94,783 | €93,977 | -€807 | -0.9% |
| Amounts payable within one year | 42/48 | €94,783 | €93,977 | -€807 | -0.9% |
| Financial debts | 43 | €4,652 | €5,225 | +€573 | +12.3% |
| Credit institutions | 430/8 | €4,652 | €5,225 | +€573 | +12.3% |
| Trade debts | 44 | €13,641 | €400 | -€13,242 | -97.1% |
| Suppliers | 440/4 | €13,641 | €400 | -€13,242 | -97.1% |
| Taxes, remuneration and social security | 45 | €18,372 | €3,554 | -€14,818 | -80.7% |
| Taxes | 450/3 | €18,372 | €3,554 | -€14,818 | -80.7% |
| Other amounts payable | 47/48 | €58,118 | €84,798 | +€26,680 | +45.9% |
| Turnover | 70 | €100,548 | €1,794 | -€98,754 | -98.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,350 | €11,288 | -€82,062 | -87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,443 | €4,683 | +€240 | +5.4% |
| Other operating charges | 640/8 | €931 | €772 | -€160 | -17.2% |
| Gross operating margin | 9900 | €7,198 | -€9,494 | -€16,692 | |
| Operating profit (loss) | 9901 | €1,823 | -€14,949 | -€16,772 | |
| Financial income | 75/76B | €10,306 | €7,204 | -€3,102 | -30.1% |
| Recurring financial income | 75 | €7,735 | €7,204 | -€531 | -6.9% |
| Non-recurring financial income | 76B | €2,571 | - | -€2,571 | |
| Financial charges | 65/66B | €1,198 | €5,341 | +€4,142 | +346% |
| Recurring financial charges | 65 | €1,198 | €925 | -€273 | -22.8% |
| Non-recurring financial charges | 66B | - | €4,416 | +€4,416 | |
| Profit (loss) for the period before taxes | 9903 | €10,930 | -€13,086 | -€24,016 | |
| Income taxes | 67/77 | €3,308 | €246 | -€3,062 | -92.6% |
| Profit (loss) for the period | 9904 | €7,622 | -€13,332 | -€20,954 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,622 | -€13,332 | -€20,954 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.