EL-BOUBSI NADIA: what changed
EL-BOUBSI NADIA
Largest movements
- Receivables within one year -€85,212
down €85,212 (-62.2%), from €136,941 to €51,730
of which Other amounts receivable: -€83,727
- Tangible fixed assets +€18,646
up €18,646 (+363%), from €5,131 to €23,777
of which Land and buildings: +€15,071
- Cash -€2,907
down €2,907 (-53.2%), from €5,461 to €2,555
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€24,397)
- Profit (loss) carried forward -€88,660
down €88,660 (-81.5%), from €108,798 to €20,138
- Tax, wage and social debts +€17,130
up €17,130 (+10,205%), from €168 to €17,298
- Trade debts +€1,699
new in 2025: €1,699
- Gross operating margin +€14,996
up €14,996 (+193%), from €7,755 to €22,751
- Depreciation -€12,699
down €12,699 (-68.8%), from €18,450 to €5,752
- Financial income -€7,937
down €7,937 (-99.6%), from €7,968 to €31
- Taxes +€1,691
up €1,691 (+281%), from €603 to €2,294
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,666 | €79,835 | -€69,831 | -46.7% |
| Fixed assets | 21/28 | €5,131 | €23,777 | +€18,646 | +363% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €5,131 | €23,777 | +€18,646 | +363% |
| Land and buildings | 22 | €5,131 | €20,202 | +€15,071 | +294% |
| Plant, machinery and equipment | 23 | - | €2,201 | +€2,201 | |
| Furniture and vehicles | 24 | - | €1,374 | +€1,374 | |
| Current assets | 29/58 | €144,535 | €56,058 | -€88,477 | -61.2% |
| Amounts receivable within one year | 40/41 | €136,941 | €51,730 | -€85,212 | -62.2% |
| Trade receivables | 40 | €1,485 | - | -€1,485 | |
| Other amounts receivable | 41 | €135,457 | €51,730 | -€83,727 | -61.8% |
| Cash at bank and in hand | 54/58 | €5,461 | €2,555 | -€2,907 | -53.2% |
| Deferred charges and accrued income | 490/1 | €2,132 | €1,774 | -€358 | -16.8% |
| Total equity and liabilities | 10/49 | €149,666 | €79,835 | -€69,831 | -46.7% |
| Equity | 10/15 | €114,998 | €26,338 | -€88,660 | -77.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,798 | €20,138 | -€88,660 | -81.5% |
| Provisions and deferred taxes | 16 | €34,500 | €34,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €34,500 | €34,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €34,500 | €34,500 | = | 0.0% |
| Amounts payable | 17/49 | €168 | €18,997 | +€18,829 | +11,217% |
| Amounts payable within one year | 42/48 | €168 | €18,997 | +€18,829 | +11,217% |
| Trade debts | 44 | - | €1,699 | +€1,699 | |
| Suppliers | 440/4 | - | €1,699 | +€1,699 | |
| Taxes, remuneration and social security | 45 | €168 | €17,298 | +€17,130 | +10,205% |
| Taxes | 450/3 | €168 | €17,298 | +€17,130 | +10,205% |
| Non-recurring operating income | 76A | - | €20,389 | +€20,389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,450 | €5,752 | -€12,699 | -68.8% |
| Other operating charges | 640/8 | €3,139 | €3,197 | +€58 | +1.8% |
| Gross operating margin | 9900 | €7,755 | €22,751 | +€14,996 | +193% |
| Operating profit (loss) | 9901 | -€13,834 | €13,802 | +€27,636 | |
| Financial income | 75/76B | €7,968 | €31 | -€7,937 | -99.6% |
| Recurring financial income | 75 | €7,968 | €31 | -€7,937 | -99.6% |
| Financial charges | 65/66B | €276 | €199 | -€77 | -27.9% |
| Recurring financial charges | 65 | €276 | €199 | -€77 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,142 | €13,634 | +€19,777 | |
| Income taxes | 67/77 | €603 | €2,294 | +€1,691 | +281% |
| Profit (loss) for the period | 9904 | -€6,745 | €11,340 | +€18,085 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,745 | €11,340 | +€18,085 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.