LA BOUXHERIE: 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 BOUXHERIE
Largest movements
- Stocks and contracts +€1.9m
up €1.9m (+494%), from €384,948 to €2.3m
- Receivables within one year +€835,718
up €835,718 (+38.8%), from €2.2m to €3.0m
of which Other amounts receivable: +€543,189
- Cash -€225,738
down €225,738 (-91.5%), from €246,839 to €21,102
mainly Stocks and contracts (-€1.9m) and Receivables within one year (-€835,718)
- Tangible fixed assets -€106,755
down €106,755 (-10.2%), from €1.1m to €943,390
of which Land and buildings: -€57,023
- Short-term financial debts +€1.9m
up €1.9m (+96.5%), from €2.0m to €3.9m
- Trade debts +€1.1m
up €1.1m (+122%), from €881,789 to €2.0m
- Debts after one year -€368,323
down €368,323 (-90.0%), from €409,257 to €40,934
of which Financial debts: -€368,323
- Profit (loss) carried forward -€177,016
down €177,016, from €171,583 to -€5,433
- Tax, wage and social debts -€68,653
down €68,653 (-79.6%), from €86,254 to €17,601
- Financial charges +€214,160
up €214,160 (+1,430%), from €14,979 to €229,140
- Gross operating margin +€44,672
up €44,672 (+41.8%), from €106,770 to €151,442
- Depreciation +€18,261
up €18,261 (+34.8%), from €52,549 to €70,810
- Other operating charges -€6,294
down €6,294 (-19.3%), from €32,675 to €26,382
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,836,685 | €6,240,613 | +€2.4m | +62.7% |
| Fixed assets | 21/28 | €1,050,144 | €943,390 | -€106,755 | -10.2% |
| Tangible fixed assets | 22/27 | €1,050,144 | €943,390 | -€106,755 | -10.2% |
| Land and buildings | 22 | €848,666 | €791,643 | -€57,023 | -6.7% |
| Furniture and vehicles | 24 | €5,145 | €3,619 | -€1,525 | -29.7% |
| Leasing and similar rights | 25 | €65,850 | €51,997 | -€13,853 | -21.0% |
| Other tangible fixed assets | 26 | €130,484 | €96,131 | -€34,353 | -26.3% |
| Current assets | 29/58 | €2,786,540 | €5,297,224 | +€2.5m | +90.1% |
| Stocks and contracts in progress | 3 | €384,948 | €2,287,041 | +€1.9m | +494% |
| Stocks | 30/36 | €384,948 | €2,287,041 | +€1.9m | +494% |
| Amounts receivable within one year | 40/41 | €2,153,363 | €2,989,081 | +€835,718 | +38.8% |
| Trade receivables | 40 | - | €292,530 | +€292,530 | |
| Other amounts receivable | 41 | €2,153,363 | €2,696,552 | +€543,189 | +25.2% |
| Cash at bank and in hand | 54/58 | €246,839 | €21,102 | -€225,738 | -91.5% |
| Deferred charges and accrued income | 490/1 | €1,390 | - | -€1,390 | |
| Total equity and liabilities | 10/49 | €3,836,685 | €6,240,613 | +€2.4m | +62.7% |
| Equity | 10/15 | €444,273 | €267,257 | -€177,016 | -39.8% |
| Contributions | 10/11 | €247,900 | €247,900 | = | 0.0% |
| Capital | 10 | €247,900 | €247,900 | = | 0.0% |
| Issued capital | 100 | €247,900 | €247,900 | = | 0.0% |
| Reserves | 13 | €24,790 | €24,790 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,790 | €24,790 | = | 0.0% |
| Legal reserve | 130 | €24,790 | €24,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,583 | -€5,433 | -€177,016 | |
| Amounts payable | 17/49 | €3,392,412 | €5,973,357 | +€2.6m | +76.1% |
| Amounts payable after more than one year | 17 | €409,257 | €40,934 | -€368,323 | -90.0% |
| Financial debts | 170/4 | €407,042 | €38,719 | -€368,323 | -90.5% |
| Other amounts payable | 178/9 | €2,215 | €2,215 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,983,155 | €5,932,423 | +€2.9m | +98.9% |
| Current portion of amounts payable after more than one year | 42 | €12,908 | €13,453 | +€545 | +4.2% |
| Financial debts | 43 | €2,000,000 | €3,929,596 | +€1.9m | +96.5% |
| Credit institutions | 430/8 | €2,000,000 | €3,929,596 | +€1.9m | +96.5% |
| Trade debts | 44 | €881,789 | €1,960,033 | +€1.1m | +122% |
| Suppliers | 440/4 | €881,789 | €1,960,033 | +€1.1m | +122% |
| Taxes, remuneration and social security | 45 | €86,254 | €17,601 | -€68,653 | -79.6% |
| Taxes | 450/3 | €86,254 | €17,601 | -€68,653 | -79.6% |
| Other amounts payable | 47/48 | €2,204 | €11,740 | +€9,536 | +433% |
| Non-recurring operating income | 76A | - | €64,055 | +€64,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,549 | €70,810 | +€18,261 | +34.8% |
| Other operating charges | 640/8 | €32,675 | €26,382 | -€6,294 | -19.3% |
| Gross operating margin | 9900 | €106,770 | €151,442 | +€44,672 | +41.8% |
| Operating profit (loss) | 9901 | €21,545 | €54,250 | +€32,705 | +152% |
| Financial income | 75/76B | €1 | €0 | -€1 | -80.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -80.0% |
| Financial charges | 65/66B | €14,979 | €229,140 | +€214,160 | +1,430% |
| Recurring financial charges | 65 | €14,979 | €229,140 | +€214,160 | +1,430% |
| Profit (loss) for the period before taxes | 9903 | €6,567 | -€174,889 | -€181,456 | |
| Income taxes | 67/77 | €1,753 | €2,127 | +€374 | +21.3% |
| Profit (loss) for the period | 9904 | €4,814 | -€177,016 | -€181,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,814 | -€177,016 | -€181,830 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.