FINE BOUCHE: 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.
FINE BOUCHE
Largest movements
- Cash -€16,556
down €16,556 (-64.9%), from €25,498 to €8,942
mainly Debts after one year (-€20,776) and Investment in fixed assets (net) (-€9,262)
- Receivables within one year +€4,713
up €4,713 (+32.5%), from €14,508 to €19,222
of which Other amounts receivable: +€4,243
- Debts after one year -€20,776
down €20,776 (-92.3%), from €22,507 to €1,731
- Other debts +€16,000
up €16,000 (+200.0%), from €8,000 to €24,000
- Profit (loss) carried forward -€5,806
down €5,806 (-15.6%), from -€37,229 to -€43,035
- Tax, wage and social debts -€4,387
down €4,387 (-20.0%), from €21,962 to €17,574
of which Taxes: -€2,679
- Trade debts +€2,013
up €2,013 (+4.2%), from €48,119 to €50,132
- Gross operating margin +€12,900
up €12,900 (+9.2%), from €140,607 to €153,506
- Staff costs +€10,229
up €10,229 (+7.7%), from €133,152 to €143,381
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.
Cash bridge derived
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 | €191,136 | €179,646 | -€11,490 | -6.0% |
| Fixed assets | 21/28 | €124,387 | €123,833 | -€554 | -0.4% |
| Tangible fixed assets | 22/27 | €124,167 | €123,613 | -€554 | -0.4% |
| Land and buildings | 22 | €7,971 | €8,971 | +€1,001 | +12.6% |
| Plant, machinery and equipment | 23 | €113,315 | €111,512 | -€1,803 | -1.6% |
| Furniture and vehicles | 24 | €2,881 | €3,130 | +€248 | +8.6% |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €66,749 | €55,813 | -€10,935 | -16.4% |
| Stocks and contracts in progress | 3 | €25,097 | €25,769 | +€672 | +2.7% |
| Stocks | 30/36 | €25,097 | €25,769 | +€672 | +2.7% |
| Amounts receivable within one year | 40/41 | €14,508 | €19,222 | +€4,713 | +32.5% |
| Trade receivables | 40 | - | €470 | +€470 | |
| Other amounts receivable | 41 | €14,508 | €18,752 | +€4,243 | +29.2% |
| Cash at bank and in hand | 54/58 | €25,498 | €8,942 | -€16,556 | -64.9% |
| Deferred charges and accrued income | 490/1 | €1,645 | €1,880 | +€235 | +14.3% |
| Total equity and liabilities | 10/49 | €191,136 | €179,646 | -€11,490 | -6.0% |
| Equity | 10/15 | €69,771 | €63,965 | -€5,806 | -8.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,229 | -€43,035 | -€5,806 | -15.6% |
| Amounts payable | 17/49 | €121,364 | €115,681 | -€5,683 | -4.7% |
| Amounts payable after more than one year | 17 | €22,507 | €1,731 | -€20,776 | -92.3% |
| Financial debts | 170/4 | €22,507 | €1,731 | -€20,776 | -92.3% |
| Amounts payable within one year | 42/48 | €98,857 | €113,950 | +€15,093 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €20,776 | €22,244 | +€1,467 | +7.1% |
| Trade debts | 44 | €48,119 | €50,132 | +€2,013 | +4.2% |
| Suppliers | 440/4 | €48,119 | €50,132 | +€2,013 | +4.2% |
| Taxes, remuneration and social security | 45 | €21,962 | €17,574 | -€4,387 | -20.0% |
| Taxes | 450/3 | €7,586 | €4,908 | -€2,679 | -35.3% |
| Remuneration and social security | 454/9 | €14,375 | €12,667 | -€1,708 | -11.9% |
| Other amounts payable | 47/48 | €8,000 | €24,000 | +€16,000 | +200.0% |
| Remuneration, social security and pensions | 62 | €133,152 | €143,381 | +€10,229 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,657 | €9,816 | +€160 | +1.7% |
| Other operating charges | 640/8 | €1,500 | €1,966 | +€466 | +31.1% |
| Gross operating margin | 9900 | €140,607 | €153,506 | +€12,900 | +9.2% |
| Operating profit (loss) | 9901 | -€3,702 | -€1,657 | +€2,045 | +55.2% |
| Financial income | 75/76B | €4 | €26 | +€21 | +481.1% |
| Recurring financial income | 75 | €4 | €26 | +€21 | +481.1% |
| Financial charges | 65/66B | €5,128 | €4,175 | -€953 | -18.6% |
| Recurring financial charges | 65 | €5,128 | €4,175 | -€953 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,825 | -€5,806 | +€3,019 | +34.2% |
| Profit (loss) for the period | 9904 | -€8,825 | -€5,806 | +€3,019 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,825 | -€5,806 | +€3,019 | +34.2% |
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 12 October 2026 via checked.be.