CHAUSSURES BOULET: 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.
What changed
CHAUSSURES BOULET
NACE 47.721, Retail sale of footwear
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€18,406
2024 · -€9,827+€28,233
Equity
€73,235
2024 · €54,829+€18,406
Cash
€5,406
2024 · €6,860-€1,454
Balance sheet total
€341,094
2024 · €354,639-€13,546
Largest movements
Assets
- Tangible fixed assets -€11,893
down €11,893 (-5.5%), from €217,913 to €206,020
of which Land and buildings: -€11,893
Equity and liabilities
- Short-term financial debts -€30,250
down €30,250 (-13.4%), from €226,478 to €196,228
- Profit (loss) carried forward +€18,406
up €18,406 (+5.0%), from -€365,573 to -€347,167
Income statement
- Gross operating margin +€27,381
up €27,381 (+36.6%), from €74,867 to €102,248
- Financial charges -€3,674
down €3,674 (-13.0%), from €28,152 to €24,479
- Staff costs +€1,884
up €1,884 (+4.2%), from €44,885 to €46,769
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.
Result 2024
-€9,827
Gross operating margin
+€27,381
Staff costs
-€1,884
Depreciation
+€217
Other operating charges
-€97
Financial income
-€1,010
Financial charges
+€3,674
Taxes
-€47
Result 2025
€18,406
raises the resultlowers the result
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.
From operations
+€28,796
Investment
€0
Financing
-€30,250
Cash 2024
€6,860
From operations (derived)
+€28,796
Net result for the year
+€18,406
Depreciation
+€11,893
Stocks and contracts
+€49
Receivables within one year
+€150
Trade debts
-€2,793
Tax, wage and social debts
+€291
Other debts
-€2,425
Accrued charges and deferred income
+€3,225
Financing
-€30,250
Short-term financial debts
-€30,250
Cash 2025
€5,406
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €354,639 | €341,094 | -€13,546 | -3.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €218,062 | €206,169 | -€11,893 | -5.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €217,913 | €206,020 | -€11,893 | -5.5% |
| Land and buildings | 22 | €217,913 | €206,020 | -€11,893 | -5.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €136,578 | €134,925 | -€1,653 | -1.2% |
| Stocks and contracts in progress | 3 | €128,152 | €128,103 | -€49 | 0.0% |
| Stocks | 30/36 | €128,152 | €128,103 | -€49 | 0.0% |
| Amounts receivable within one year | 40/41 | €1,566 | €1,416 | -€150 | -9.6% |
| Trade receivables | 40 | €1,566 | €1,416 | -€150 | -9.6% |
| Cash at bank and in hand | 54/58 | €6,860 | €5,406 | -€1,454 | -21.2% |
| Total equity and liabilities | 10/49 | €354,639 | €341,094 | -€13,546 | -3.8% |
| Equity | 10/15 | €54,829 | €73,235 | +€18,406 | +33.6% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Reserves | 13 | €401 | €401 | = | 0.0% |
| Non-distributable reserves | 130/1 | €401 | €401 | = | 0.0% |
| Reserves not available under the articles | 1311 | €401 | €401 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€365,573 | -€347,167 | +€18,406 | +5.0% |
| Amounts payable | 17/49 | €299,811 | €267,859 | -€31,952 | -10.7% |
| Amounts payable after more than one year | 17 | €16,700 | €16,700 | = | 0.0% |
| Other amounts payable | 178/9 | €16,700 | €16,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €282,387 | €247,210 | -€35,177 | -12.5% |
| Financial debts | 43 | €226,478 | €196,228 | -€30,250 | -13.4% |
| Credit institutions | 430/8 | €226,478 | €196,228 | -€30,250 | -13.4% |
| Trade debts | 44 | €3,572 | €779 | -€2,793 | -78.2% |
| Suppliers | 440/4 | €3,572 | €779 | -€2,793 | -78.2% |
| Taxes, remuneration and social security | 45 | €17,878 | €18,169 | +€291 | +1.6% |
| Taxes | 450/3 | €4,928 | €4,740 | -€189 | -3.8% |
| Remuneration and social security | 454/9 | €12,949 | €13,429 | +€480 | +3.7% |
| Other amounts payable | 47/48 | €34,459 | €32,034 | -€2,425 | -7.0% |
| Accrued charges and deferred income | 492/3 | €724 | €3,949 | +€3,225 | +445% |
| Remuneration, social security and pensions | 62 | €44,885 | €46,769 | +€1,884 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,110 | €11,893 | -€217 | -1.8% |
| Other operating charges | 640/8 | €3,453 | €3,550 | +€97 | +2.8% |
| Gross operating margin | 9900 | €74,867 | €102,248 | +€27,381 | +36.6% |
| Operating profit (loss) | 9901 | €14,420 | €40,036 | +€25,616 | +178% |
| Financial income | 75/76B | €4,071 | €3,061 | -€1,010 | -24.8% |
| Recurring financial income | 75 | €4,071 | €3,061 | -€1,010 | -24.8% |
| Financial charges | 65/66B | €28,152 | €24,479 | -€3,674 | -13.0% |
| Recurring financial charges | 65 | €28,152 | €24,479 | -€3,674 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,662 | €18,618 | +€28,280 | |
| Income taxes | 67/77 | €165 | €212 | +€47 | +28.6% |
| Profit (loss) for the period | 9904 | -€9,827 | €18,406 | +€28,233 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,827 | €18,406 | +€28,233 |
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 31 October 2026 via checked.be.