DE BOUSSIS: 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.
DE BOUSSIS
Largest movements
- Cash +€30,095
new in 2025: €30,095
mainly Net result for the year (+€31,035) and Other debts (+€16,528)
- Tangible fixed assets -€3,695
down €3,695 (-33.4%), from €11,061 to €7,366
of which Furniture and vehicles: -€5,275
- Profit (loss) carried forward +€27,054
no longer reported in 2025 (was -€27,054)
- Other debts +€16,528
new in 2025: €16,528
- Reserves -€12,547
down €12,547 (-45.6%), from €27,528 to €14,981
- Current portion of long-term debt -€7,095
no longer reported in 2025 (was €7,095)
- Tax, wage and social debts +€2,679
up €2,679 (+105%), from €2,540 to €5,219
of which Remuneration and social security: +€1,650
- Gross operating margin +€27,968
up €27,968 (+308%), from €9,083 to €37,051
- Financial charges -€1,271
down €1,271 (-57.8%), from €2,198 to €927
- Depreciation -€458
down €458 (-7.9%), from €5,825 to €5,367
- Taxes +€409
up €409 (+283%), from €145 to €554
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 | €33,472 | €59,609 | +€26,137 | +78.1% |
| Fixed assets | 21/28 | €11,061 | €7,366 | -€3,695 | -33.4% |
| Tangible fixed assets | 22/27 | €11,061 | €7,366 | -€3,695 | -33.4% |
| Plant, machinery and equipment | 23 | €1,169 | €2,749 | +€1,580 | +135% |
| Furniture and vehicles | 24 | €9,891 | €4,617 | -€5,275 | -53.3% |
| Current assets | 29/58 | €22,411 | €52,243 | +€29,831 | +133% |
| Amounts receivable within one year | 40/41 | €22,083 | €21,806 | -€277 | -1.3% |
| Trade receivables | 40 | - | €2,420 | +€2,420 | |
| Other amounts receivable | 41 | €22,083 | €19,386 | -€2,697 | -12.2% |
| Cash at bank and in hand | 54/58 | - | €30,095 | +€30,095 | |
| Deferred charges and accrued income | 490/1 | €329 | €342 | +€14 | +4.1% |
| Total equity and liabilities | 10/49 | €33,472 | €59,609 | +€26,137 | +78.1% |
| Equity | 10/15 | €19,074 | €33,581 | +€14,507 | +76.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,528 | €14,981 | -€12,547 | -45.6% |
| Distributable reserves | 133 | €27,528 | €14,981 | -€12,547 | -45.6% |
| Profit (loss) carried forward | 14 | -€27,054 | - | +€27,054 | |
| Amounts payable | 17/49 | €14,398 | €26,027 | +€11,630 | +80.8% |
| Amounts payable after more than one year | 17 | €2,000 | €2,000 | = | 0.0% |
| Financial debts | 170/4 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,038 | €23,169 | +€12,131 | +110% |
| Current portion of amounts payable after more than one year | 42 | €7,095 | - | -€7,095 | |
| Trade debts | 44 | €1,403 | €1,422 | +€19 | +1.4% |
| Suppliers | 440/4 | €1,403 | €1,422 | +€19 | +1.4% |
| Taxes, remuneration and social security | 45 | €2,540 | €5,219 | +€2,679 | +105% |
| Taxes | 450/3 | €2,540 | €3,569 | +€1,029 | +40.5% |
| Remuneration and social security | 454/9 | - | €1,650 | +€1,650 | |
| Other amounts payable | 47/48 | - | €16,528 | +€16,528 | |
| Accrued charges and deferred income | 492/3 | €1,360 | €858 | -€502 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,825 | €5,367 | -€458 | -7.9% |
| Other operating charges | 640/8 | €410 | €425 | +€14 | +3.5% |
| Gross operating margin | 9900 | €9,083 | €37,051 | +€27,968 | +308% |
| Operating profit (loss) | 9901 | €2,848 | €31,259 | +€28,411 | +998% |
| Financial income | 75/76B | €1,226 | €1,257 | +€31 | +2.5% |
| Recurring financial income | 75 | €1,226 | €1,257 | +€31 | +2.5% |
| Financial charges | 65/66B | €2,198 | €927 | -€1,271 | -57.8% |
| Recurring financial charges | 65 | €2,198 | €927 | -€1,271 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €1,876 | €31,589 | +€29,713 | +1,584% |
| Income taxes | 67/77 | €145 | €554 | +€409 | +283% |
| Profit (loss) for the period | 9904 | €1,731 | €31,035 | +€29,304 | +1,692% |
| Profit (loss) for the period to be appropriated | 9905 | €1,731 | €31,035 | +€29,304 | +1,692% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.