ESTELLE BOUFFIER: 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.
ESTELLE BOUFFIER
Largest movements
- Cash +€27,716
new in 2025: €27,716
mainly Net result for the year (+€25,891) and Tax, wage and social debts (+€4,388)
- Receivables within one year +€3,373
up €3,373 (+4,404%), from €77 to €3,450
of which Other amounts receivable: +€3,321
- Tangible fixed assets +€1,093
new in 2025: €1,093
- Profit (loss) carried forward +€25,891
up €25,891, from -€520 to €25,371
- Tax, wage and social debts +€4,388
new in 2025: €4,388
- Contributions +€2,500
new in 2025: €2,500
- Trade debts -€597
no longer reported in 2025 (was €597)
- Gross operating margin +€35,094
new in 2025: €35,094
- Taxes +€7,252
new in 2025: €7,252
- Staff costs +€1,824
new in 2025: €1,824
- Other operating charges -€520
no longer reported in 2025 (was €520)
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 | €77 | €32,259 | +€32,182 | +42,018% |
| Fixed assets | 21/28 | - | €1,093 | +€1,093 | |
| Tangible fixed assets | 22/27 | - | €1,093 | +€1,093 | |
| Plant, machinery and equipment | 23 | - | €1,093 | +€1,093 | |
| Current assets | 29/58 | €77 | €31,165 | +€31,089 | +40,591% |
| Amounts receivable within one year | 40/41 | €77 | €3,450 | +€3,373 | +4,404% |
| Trade receivables | 40 | - | €52 | +€52 | |
| Other amounts receivable | 41 | €77 | €3,398 | +€3,321 | +4,336% |
| Cash at bank and in hand | 54/58 | - | €27,716 | +€27,716 | |
| Total equity and liabilities | 10/49 | €77 | €32,259 | +€32,182 | +42,018% |
| Equity | 10/15 | -€520 | €27,871 | +€28,391 | |
| Contributions | 10/11 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€520 | €25,371 | +€25,891 | |
| Amounts payable | 17/49 | €597 | €4,388 | +€3,791 | +635% |
| Amounts payable within one year | 42/48 | €597 | €4,388 | +€3,791 | +635% |
| Trade debts | 44 | €597 | - | -€597 | |
| Suppliers | 440/4 | €597 | - | -€597 | |
| Taxes, remuneration and social security | 45 | - | €4,388 | +€4,388 | |
| Taxes | 450/3 | - | €4,388 | +€4,388 | |
| Remuneration, social security and pensions | 62 | - | €1,824 | +€1,824 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €127 | +€127 | |
| Other operating charges | 640/8 | €520 | - | -€520 | |
| Gross operating margin | 9900 | - | €35,094 | +€35,094 | |
| Operating profit (loss) | 9901 | -€520 | €33,143 | +€33,664 | |
| Profit (loss) for the period before taxes | 9903 | -€520 | €33,143 | +€33,664 | |
| Income taxes | 67/77 | - | €7,252 | +€7,252 | |
| Profit (loss) for the period | 9904 | -€520 | €25,891 | +€26,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€520 | €25,891 | +€26,411 |
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 23 October 2026 via checked.be.