Field Boutique: 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.
Field Boutique
Largest movements
- Receivables within one year -€133,290
down €133,290 (-51.1%), from €260,744 to €127,454
of which Trade receivables: -€131,606
- Cash +€91,841
up €91,841 (+180%), from €50,885 to €142,726
mainly Receivables within one year (+€133,290) and Depreciation (+€31,787)
- Tangible fixed assets -€28,450
down €28,450 (-52.8%), from €53,863 to €25,413
of which Furniture and vehicles: -€27,580
- Trade debts -€85,529
down €85,529 (-83.2%), from €102,758 to €17,230
- Tax, wage and social debts -€20,205
down €20,205 (-45.2%), from €44,690 to €24,485
of which Remuneration and social security: -€39,309
- Reserves +€15,526
up €15,526 (+16.5%), from €94,182 to €109,708
- Profit (loss) carried forward +€13,106
up €13,106, from -€13,106 to €0
- Accrued charges and deferred income +€7,017
new in 2025: €7,017
- Gross operating margin +€132,517
up €132,517 (+73.5%), from €180,251 to €312,767
- Staff costs +€46,078
up €46,078 (+28.5%), from €161,410 to €207,488
- Other operating charges +€16,669
up €16,669 (+713%), from €2,339 to €19,008
- Taxes +€15,095
up €15,095 (+558%), from €2,703 to €17,798
- Depreciation +€7,404
up €7,404 (+30.4%), from €24,383 to €31,787
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 | €370,749 | €304,433 | -€66,316 | -17.9% |
| Fixed assets | 21/28 | €58,863 | €30,413 | -€28,450 | -48.3% |
| Tangible fixed assets | 22/27 | €53,863 | €25,413 | -€28,450 | -52.8% |
| Plant, machinery and equipment | 23 | €2,034 | €1,164 | -€870 | -42.8% |
| Furniture and vehicles | 24 | €51,829 | €24,249 | -€27,580 | -53.2% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €311,885 | €274,019 | -€37,866 | -12.1% |
| Amounts receivable within one year | 40/41 | €260,744 | €127,454 | -€133,290 | -51.1% |
| Trade receivables | 40 | €254,116 | €122,510 | -€131,606 | -51.8% |
| Other amounts receivable | 41 | €6,628 | €4,944 | -€1,684 | -25.4% |
| Cash at bank and in hand | 54/58 | €50,885 | €142,726 | +€91,841 | +180% |
| Deferred charges and accrued income | 490/1 | €256 | €3,840 | +€3,584 | +1,400% |
| Total equity and liabilities | 10/49 | €370,749 | €304,433 | -€66,316 | -17.9% |
| Equity | 10/15 | €126,076 | €154,708 | +€28,632 | +22.7% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €94,182 | €109,708 | +€15,526 | +16.5% |
| Distributable reserves | 133 | €94,182 | €109,708 | +€15,526 | +16.5% |
| Profit (loss) carried forward | 14 | -€13,106 | €0 | +€13,106 | |
| Amounts payable | 17/49 | €244,673 | €149,725 | -€94,948 | -38.8% |
| Amounts payable within one year | 42/48 | €244,673 | €142,708 | -€101,965 | -41.7% |
| Trade debts | 44 | €102,758 | €17,230 | -€85,529 | -83.2% |
| Suppliers | 440/4 | €102,758 | €17,230 | -€85,529 | -83.2% |
| Taxes, remuneration and social security | 45 | €44,690 | €24,485 | -€20,205 | -45.2% |
| Taxes | 450/3 | - | €19,104 | +€19,104 | |
| Remuneration and social security | 454/9 | €44,690 | €5,381 | -€39,309 | -88.0% |
| Other amounts payable | 47/48 | €97,225 | €100,993 | +€3,768 | +3.9% |
| Accrued charges and deferred income | 492/3 | - | €7,017 | +€7,017 | |
| Remuneration, social security and pensions | 62 | €161,410 | €207,488 | +€46,078 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,383 | €31,787 | +€7,404 | +30.4% |
| Other operating charges | 640/8 | €2,339 | €19,008 | +€16,669 | +713% |
| Gross operating margin | 9900 | €180,251 | €312,767 | +€132,517 | +73.5% |
| Operating profit (loss) | 9901 | -€7,881 | €54,485 | +€62,366 | |
| Financial income | 75/76B | €125 | €801 | +€676 | +539% |
| Recurring financial income | 75 | €125 | €801 | +€676 | +539% |
| Financial charges | 65/66B | €2,648 | €8,857 | +€6,209 | +235% |
| Recurring financial charges | 65 | €2,648 | €8,857 | +€6,209 | +235% |
| Profit (loss) for the period before taxes | 9903 | -€10,403 | €46,429 | +€56,832 | |
| Income taxes | 67/77 | €2,703 | €17,798 | +€15,095 | +558% |
| Profit (loss) for the period | 9904 | -€13,106 | €28,632 | +€41,738 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,106 | €28,632 | +€41,738 |
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 27 October 2026 via checked.be.