LE BOUFF SHOW: 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.
LE BOUFF SHOW
Largest movements
- Tangible fixed assets -€22,375
down €22,375 (-27.0%), from €82,922 to €60,547
of which Furniture and vehicles: -€12,076
- Cash -€7,611
down €7,611 (-20.2%), from €37,596 to €29,986
mainly Net result for the year (-€7,905) and Debts after one year (-€5,868)
- Receivables within one year +€4,571
up €4,571 (+9.9%), from €46,008 to €50,579
- Profit (loss) carried forward -€7,905
down €7,905 (-16.1%), from €48,999 to €41,094
- Debts after one year -€5,868
down €5,868 (-18.2%), from €32,316 to €26,448
- Current portion of long-term debt -€4,812
down €4,812 (-41.0%), from €11,724 to €6,913
- Trade debts -€4,702
down €4,702 (-34.7%), from €13,539 to €8,837
- Taxes +€10,009
up €10,009 (+415.3%), from €2,410 to €12,419
- Staff costs +€6,725
up €6,725 (+4.3%), from €155,344 to €162,069
- Gross operating margin +€5,820
up €5,820 (+2.9%), from €199,100 to €204,919
- Other operating charges +€3,531
up €3,531 (+52.5%), from €6,723 to €10,254
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 | €176,410 | €152,035 | -€24,375 | -13.8% |
| Fixed assets | 21/28 | €85,268 | €62,893 | -€22,375 | -26.2% |
| Tangible fixed assets | 22/27 | €82,922 | €60,547 | -€22,375 | -27.0% |
| Land and buildings | 22 | €24,124 | €18,461 | -€5,663 | -23.5% |
| Plant, machinery and equipment | 23 | €11,672 | €7,037 | -€4,635 | -39.7% |
| Furniture and vehicles | 24 | €47,125 | €35,049 | -€12,076 | -25.6% |
| Financial fixed assets | 28 | €2,346 | €2,346 | = | 0.0% |
| Current assets | 29/58 | €91,142 | €89,142 | -€2,000 | -2.2% |
| Stocks and contracts in progress | 3 | €3,712 | €4,566 | +€854 | +23.0% |
| Stocks | 30/36 | €3,712 | €4,566 | +€854 | +23.0% |
| Amounts receivable within one year | 40/41 | €46,008 | €50,579 | +€4,571 | +9.9% |
| Other amounts receivable | 41 | €46,008 | €50,579 | +€4,571 | +9.9% |
| Cash at bank and in hand | 54/58 | €37,596 | €29,986 | -€7,611 | -20.2% |
| Deferred charges and accrued income | 490/1 | €3,825 | €4,011 | +€186 | +4.9% |
| Total equity and liabilities | 10/49 | €176,410 | €152,035 | -€24,375 | -13.8% |
| Equity | 10/15 | €110,973 | €103,068 | -€7,905 | -7.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,999 | €41,094 | -€7,905 | -16.1% |
| Amounts payable | 17/49 | €65,437 | €48,967 | -€16,470 | -25.2% |
| Amounts payable after more than one year | 17 | €32,316 | €26,448 | -€5,868 | -18.2% |
| Financial debts | 170/4 | €32,316 | €26,448 | -€5,868 | -18.2% |
| Amounts payable within one year | 42/48 | €33,122 | €22,520 | -€10,602 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €11,724 | €6,913 | -€4,812 | -41.0% |
| Trade debts | 44 | €13,539 | €8,837 | -€4,702 | -34.7% |
| Suppliers | 440/4 | €13,539 | €8,837 | -€4,702 | -34.7% |
| Taxes, remuneration and social security | 45 | €7,858 | €6,770 | -€1,088 | -13.8% |
| Remuneration and social security | 454/9 | €7,858 | €6,770 | -€1,088 | -13.8% |
| Remuneration, social security and pensions | 62 | €155,344 | €162,069 | +€6,725 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,497 | €24,062 | +€566 | +2.4% |
| Other operating charges | 640/8 | €6,723 | €10,254 | +€3,531 | +52.5% |
| Gross operating margin | 9900 | €199,100 | €204,919 | +€5,820 | +2.9% |
| Operating profit (loss) | 9901 | €13,536 | €8,534 | -€5,002 | -37.0% |
| Financial income | 75/76B | €128 | €91 | -€36 | -28.3% |
| Recurring financial income | 75 | €128 | €91 | -€36 | -28.3% |
| Financial charges | 65/66B | €5,697 | €4,111 | -€1,586 | -27.8% |
| Recurring financial charges | 65 | €5,697 | €4,111 | -€1,586 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €7,967 | €4,514 | -€3,453 | -43.3% |
| Income taxes | 67/77 | €2,410 | €12,419 | +€10,009 | +415.3% |
| Profit (loss) for the period | 9904 | €5,557 | -€7,905 | -€13,462 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,557 | -€7,905 | -€13,462 |
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.