LA BOUFFONNERIE: 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 BOUFFONNERIE
Largest movements
- Receivables within one year +€40,666
up €40,666 (+106%), from €38,465 to €79,131
of which Trade receivables: +€36,376
- Cash +€29,576
up €29,576 (+42.5%), from €69,625 to €99,202
mainly Other debts (+€35,035) and Net result for the year (+€31,155)
- Tangible fixed assets +€23,340
up €23,340 (+124%), from €18,790 to €42,129
of which Leasing and similar rights: +€25,315
- Deferred charges and accrued income -€11,320
down €11,320 (-99.8%), from €11,337 to €18
- Stocks and contracts +€3,461
up €3,461 (+48.5%), from €7,136 to €10,598
- Other debts +€35,035
up €35,035 (+9,007%), from €389 to €35,424
- Trade debts +€22,729
up €22,729 (+87.5%), from €25,968 to €48,697
- Debts after one year +€17,683
new in 2025: €17,683
- Advances received +€12,629
up €12,629 (+31.0%), from €40,739 to €53,368
- Reserves -€9,472
down €9,472 (-12.0%), from €78,780 to €69,307
of which Distributable reserves: -€7,612
- Gross operating margin +€47,134
up €47,134 (+27.9%), from €168,658 to €215,791
- Taxes +€10,409
up €10,409, from €0 to €10,409
- Depreciation +€4,147
up €4,147 (+60.1%), from €6,903 to €11,049
- Staff costs -€3,536
down €3,536 (-2.2%), from €162,765 to €159,230
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 | €152,102 | €237,352 | +€85,250 | +56.0% |
| Fixed assets | 21/28 | €25,539 | €48,404 | +€22,866 | +89.5% |
| Intangible fixed assets | 21 | €1,509 | €1,035 | -€474 | -31.4% |
| Tangible fixed assets | 22/27 | €18,790 | €42,129 | +€23,340 | +124% |
| Plant, machinery and equipment | 23 | €11,642 | €10,115 | -€1,527 | -13.1% |
| Furniture and vehicles | 24 | €6,075 | €3,766 | -€2,309 | -38.0% |
| Leasing and similar rights | 25 | - | €25,315 | +€25,315 | |
| Other tangible fixed assets | 26 | €1,072 | €2,933 | +€1,860 | +173% |
| Financial fixed assets | 28 | €5,240 | €5,240 | = | 0.0% |
| Current assets | 29/58 | €126,564 | €188,948 | +€62,384 | +49.3% |
| Stocks and contracts in progress | 3 | €7,136 | €10,598 | +€3,461 | +48.5% |
| Stocks | 30/36 | €7,136 | €10,598 | +€3,461 | +48.5% |
| Amounts receivable within one year | 40/41 | €38,465 | €79,131 | +€40,666 | +106% |
| Trade receivables | 40 | €22,528 | €58,904 | +€36,376 | +161% |
| Other amounts receivable | 41 | €15,936 | €20,227 | +€4,290 | +26.9% |
| Cash at bank and in hand | 54/58 | €69,625 | €99,202 | +€29,576 | +42.5% |
| Deferred charges and accrued income | 490/1 | €11,337 | €18 | -€11,320 | -99.8% |
| Total equity and liabilities | 10/49 | €152,102 | €237,352 | +€85,250 | +56.0% |
| Equity | 10/15 | €73,576 | €69,307 | -€4,269 | -5.8% |
| Reserves | 13 | €78,780 | €69,307 | -€9,472 | -12.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €76,920 | €69,307 | -€7,612 | -9.9% |
| Profit (loss) carried forward | 14 | -€5,203 | €0 | +€5,203 | |
| Amounts payable | 17/49 | €78,526 | €168,045 | +€89,519 | +114% |
| Amounts payable after more than one year | 17 | - | €17,683 | +€17,683 | |
| Financial debts | 170/4 | - | €17,683 | +€17,683 | |
| Amounts payable within one year | 42/48 | €78,526 | €149,223 | +€70,697 | +90.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,665 | +€7,665 | |
| Financial debts | 43 | €258 | €0 | -€258 | -100% |
| Credit institutions | 430/8 | €258 | €0 | -€258 | -100% |
| Trade debts | 44 | €25,968 | €48,697 | +€22,729 | +87.5% |
| Suppliers | 440/4 | €25,968 | €48,697 | +€22,729 | +87.5% |
| Advances received on contracts in progress | 46 | €40,739 | €53,368 | +€12,629 | +31.0% |
| Taxes, remuneration and social security | 45 | €11,171 | €4,069 | -€7,102 | -63.6% |
| Taxes | 450/3 | €2,161 | €2,656 | +€495 | +22.9% |
| Remuneration and social security | 454/9 | €9,010 | €1,413 | -€7,597 | -84.3% |
| Other amounts payable | 47/48 | €389 | €35,424 | +€35,035 | +9,007% |
| Accrued charges and deferred income | 492/3 | €0 | €1,138 | +€1,138 | |
| Non-recurring operating income | 76A | - | €8,137 | +€8,137 | |
| Remuneration, social security and pensions | 62 | €162,765 | €159,230 | -€3,536 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,903 | €11,049 | +€4,147 | +60.1% |
| Other operating charges | 640/8 | €3,704 | €3,196 | -€507 | -13.7% |
| Gross operating margin | 9900 | €168,658 | €215,791 | +€47,134 | +27.9% |
| Operating profit (loss) | 9901 | -€4,714 | €42,316 | +€47,030 | |
| Financial income | 75/76B | €237 | €411 | +€174 | +73.2% |
| Recurring financial income | 75 | €237 | €411 | +€174 | +73.2% |
| Financial charges | 65/66B | €727 | €1,164 | +€437 | +60.1% |
| Recurring financial charges | 65 | €727 | €1,164 | +€437 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,203 | €41,564 | +€46,767 | |
| Income taxes | 67/77 | €0 | €10,409 | +€10,409 | |
| Profit (loss) for the period | 9904 | -€5,203 | €31,155 | +€36,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,203 | €31,155 | +€36,358 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.