LA BOITE A DOUDOUS: 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.
LA BOITE A DOUDOUS
Largest movements
- Stocks and contracts +€57,814
up €57,814 (+36.5%), from €158,196 to €216,010
- Cash +€9,099
up €9,099 (+572%), from €1,592 to €10,691
mainly Net result for the year (+€102,257) and Tax, wage and social debts (+€13,077)
- Tangible fixed assets -€6,374
down €6,374 (-27.9%), from €22,805 to €16,431
- Receivables within one year -€4,461
down €4,461 (-92.2%), from €4,840 to €379
of which Trade receivables: -€4,468
- Profit (loss) carried forward +€102,257
up €102,257 (+95.2%), from -€107,380 to -€5,123
- Debts after one year -€21,746
down €21,746 (-13.9%), from €156,625 to €134,879
of which Other amounts payable: -€12,423
- Trade debts -€21,093
down €21,093 (-25.5%), from €82,867 to €61,773
- Short-term financial debts -€17,368
down €17,368 (-100%), from €17,368 to €0
- Tax, wage and social debts +€13,077
up €13,077 (+55.3%), from €23,631 to €36,708
of which Remuneration and social security: +€9,948
- Gross operating margin +€82,123
up €82,123 (+60.1%), from €136,570 to €218,693
- Staff costs +€11,135
up €11,135 (+15.3%), from €72,601 to €83,736
- Taxes +€3,641
up €3,641 (+2,608%), from €140 to €3,781
- Financial charges +€2,356
up €2,356 (+23.3%), from €10,122 to €12,478
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 | €201,228 | €256,180 | +€54,952 | +27.3% |
| Fixed assets | 21/28 | €35,237 | €27,045 | -€8,192 | -23.2% |
| Intangible fixed assets | 21 | €3,974 | €2,155 | -€1,818 | -45.8% |
| Tangible fixed assets | 22/27 | €22,805 | €16,431 | -€6,374 | -27.9% |
| Furniture and vehicles | 24 | €22,805 | €16,431 | -€6,374 | -27.9% |
| Financial fixed assets | 28 | €8,458 | €8,458 | = | 0.0% |
| Current assets | 29/58 | €165,991 | €229,136 | +€63,144 | +38.0% |
| Stocks and contracts in progress | 3 | €158,196 | €216,010 | +€57,814 | +36.5% |
| Stocks | 30/36 | €158,196 | €216,010 | +€57,814 | +36.5% |
| Amounts receivable within one year | 40/41 | €4,840 | €379 | -€4,461 | -92.2% |
| Trade receivables | 40 | €4,840 | €372 | -€4,468 | -92.3% |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €1,592 | €10,691 | +€9,099 | +572% |
| Deferred charges and accrued income | 490/1 | €1,364 | €2,057 | +€692 | +50.7% |
| Total equity and liabilities | 10/49 | €201,228 | €256,180 | +€54,952 | +27.3% |
| Equity | 10/15 | -€88,780 | €13,477 | +€102,257 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,380 | -€5,123 | +€102,257 | +95.2% |
| Amounts payable | 17/49 | €290,008 | €242,704 | -€47,305 | -16.3% |
| Amounts payable after more than one year | 17 | €156,625 | €134,879 | -€21,746 | -13.9% |
| Financial debts | 170/4 | €16,936 | €7,613 | -€9,323 | -55.0% |
| Other amounts payable | 178/9 | €139,689 | €127,266 | -€12,423 | -8.9% |
| Amounts payable within one year | 42/48 | €133,035 | €107,804 | -€25,231 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €9,170 | €9,323 | +€153 | +1.7% |
| Financial debts | 43 | €17,368 | €0 | -€17,368 | -100% |
| Credit institutions | 430/8 | €17,368 | €0 | -€17,368 | -100% |
| Trade debts | 44 | €82,867 | €61,773 | -€21,093 | -25.5% |
| Suppliers | 440/4 | €82,867 | €61,773 | -€21,093 | -25.5% |
| Taxes, remuneration and social security | 45 | €23,631 | €36,708 | +€13,077 | +55.3% |
| Taxes | 450/3 | €11,740 | €14,869 | +€3,129 | +26.7% |
| Remuneration and social security | 454/9 | €11,891 | €21,839 | +€9,948 | +83.7% |
| Accrued charges and deferred income | 492/3 | €349 | €20 | -€328 | -94.1% |
| Remuneration, social security and pensions | 62 | €72,601 | €83,736 | +€11,135 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,759 | €10,287 | -€1,471 | -12.5% |
| Other operating charges | 640/8 | €9,771 | €8,746 | -€1,026 | -10.5% |
| Gross operating margin | 9900 | €136,570 | €218,693 | +€82,123 | +60.1% |
| Operating profit (loss) | 9901 | €42,439 | €115,924 | +€73,485 | +173% |
| Financial income | 75/76B | €3,729 | €2,591 | -€1,138 | -30.5% |
| Recurring financial income | 75 | €3,729 | €2,591 | -€1,138 | -30.5% |
| Financial charges | 65/66B | €10,122 | €12,478 | +€2,356 | +23.3% |
| Recurring financial charges | 65 | €10,122 | €12,478 | +€2,356 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €36,046 | €106,038 | +€69,992 | +194% |
| Income taxes | 67/77 | €140 | €3,781 | +€3,641 | +2,608% |
| Profit (loss) for the period | 9904 | €35,906 | €102,257 | +€66,350 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €35,906 | €102,257 | +€66,350 | +185% |
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 26 October 2026 via checked.be.