DR BOCHOUARI AICHA: 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.
DR BOCHOUARI AICHA
Largest movements
- Cash +€58,695
up €58,695 (+208%), from €28,282 to €86,977
mainly Net result for the year (+€37,247) and Tax, wage and social debts (+€7,565)
- Tangible fixed assets -€7,380
down €7,380 (-28.2%), from €26,143 to €18,763
- Deferred charges and accrued income -€5,977
down €5,977 (-87.4%), from €6,835 to €858
- Profit (loss) carried forward +€37,247
up €37,247 (+67.7%), from €55,019 to €92,266
- Tax, wage and social debts +€7,565
up €7,565 (+316%), from €2,397 to €9,962
- Gross operating margin +€11,813
up €11,813 (+27.2%), from €43,431 to €55,244
- Taxes +€2,565
up €2,565 (+34.7%), from €7,397 to €9,962
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 | €61,261 | €106,598 | +€45,338 | +74.0% |
| Fixed assets | 21/28 | €26,143 | €18,763 | -€7,380 | -28.2% |
| Tangible fixed assets | 22/27 | €26,143 | €18,763 | -€7,380 | -28.2% |
| Furniture and vehicles | 24 | €26,143 | €18,763 | -€7,380 | -28.2% |
| Current assets | 29/58 | €35,117 | €87,835 | +€52,718 | +150% |
| Cash at bank and in hand | 54/58 | €28,282 | €86,977 | +€58,695 | +208% |
| Deferred charges and accrued income | 490/1 | €6,835 | €858 | -€5,977 | -87.4% |
| Total equity and liabilities | 10/49 | €61,261 | €106,598 | +€45,338 | +74.0% |
| Equity | 10/15 | €56,019 | €93,266 | +€37,247 | +66.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,019 | €92,266 | +€37,247 | +67.7% |
| Amounts payable | 17/49 | €5,242 | €13,332 | +€8,090 | +154% |
| Amounts payable within one year | 42/48 | €5,242 | €13,327 | +€8,085 | +154% |
| Trade debts | 44 | €1 | €522 | +€520 | +37,698% |
| Suppliers | 440/4 | €1 | €522 | +€520 | +37,698% |
| Taxes, remuneration and social security | 45 | €2,397 | €9,962 | +€7,565 | +316% |
| Taxes | 450/3 | €2,397 | €9,962 | +€7,565 | +316% |
| Other amounts payable | 47/48 | €2,844 | €2,844 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,380 | €7,380 | = | 0.0% |
| Other operating charges | 640/8 | €807 | €530 | -€277 | -34.3% |
| Gross operating margin | 9900 | €43,431 | €55,244 | +€11,813 | +27.2% |
| Operating profit (loss) | 9901 | €35,245 | €47,334 | +€12,090 | +34.3% |
| Financial charges | 65/66B | €54 | €126 | +€71 | +131% |
| Recurring financial charges | 65 | €54 | €126 | +€71 | +131% |
| Profit (loss) for the period before taxes | 9903 | €35,190 | €47,209 | +€12,019 | +34.2% |
| Income taxes | 67/77 | €7,397 | €9,962 | +€2,565 | +34.7% |
| Profit (loss) for the period | 9904 | €27,794 | €37,247 | +€9,454 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,794 | €37,247 | +€9,454 | +34.0% |
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 22 October 2026 via checked.be.