LES BOUHYS: 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.
LES BOUHYS
Largest movements
- Stocks and contracts -€402,486
down €402,486 (-45.1%), from €893,217 to €490,731
- Cash +€147,001
up €147,001 (+1,304%), from €11,273 to €158,274
mainly Stocks and contracts (+€402,486) and Net result for the year (+€134,451)
- Receivables within one year -€35,000
down €35,000 (-100%), from €35,000 to €0
- Short-term financial debts -€465,481
down €465,481 (-100%), from €465,481 to €0
- Reserves +€134,451
up €134,451 (+111%), from €121,359 to €255,811
- Tax, wage and social debts +€24,136
up €24,136 (+145%), from €16,634 to €40,770
- Other debts +€16,758
up €16,758 (+5.2%), from €321,754 to €338,511
- Financial charges -€34,707
down €34,707 (-53.3%), from €65,170 to €30,463
- Gross operating margin -€25,337
down €25,337 (-10.3%), from €245,486 to €220,150
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 | €939,490 | €649,005 | -€290,485 | -30.9% |
| Current assets | 29/58 | €939,490 | €649,005 | -€290,485 | -30.9% |
| Stocks and contracts in progress | 3 | €893,217 | €490,731 | -€402,486 | -45.1% |
| Stocks | 30/36 | €893,217 | €490,731 | -€402,486 | -45.1% |
| Amounts receivable within one year | 40/41 | €35,000 | €0 | -€35,000 | -100% |
| Other amounts receivable | 41 | €35,000 | €0 | -€35,000 | -100% |
| Cash at bank and in hand | 54/58 | €11,273 | €158,274 | +€147,001 | +1,304% |
| Total equity and liabilities | 10/49 | €939,490 | €649,005 | -€290,485 | -30.9% |
| Equity | 10/15 | €131,359 | €265,811 | +€134,451 | +102% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €121,359 | €255,811 | +€134,451 | +111% |
| Distributable reserves | 133 | €121,359 | €255,811 | +€134,451 | +111% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €808,131 | €383,194 | -€424,936 | -52.6% |
| Amounts payable within one year | 42/48 | €807,799 | €383,036 | -€424,763 | -52.6% |
| Financial debts | 43 | €465,481 | €0 | -€465,481 | -100% |
| Credit institutions | 430/8 | €465,481 | €0 | -€465,481 | -100% |
| Trade debts | 44 | €3,930 | €3,754 | -€176 | -4.5% |
| Suppliers | 440/4 | €3,930 | €3,754 | -€176 | -4.5% |
| Taxes, remuneration and social security | 45 | €16,634 | €40,770 | +€24,136 | +145% |
| Taxes | 450/3 | €16,634 | €40,770 | +€24,136 | +145% |
| Other amounts payable | 47/48 | €321,754 | €338,511 | +€16,758 | +5.2% |
| Accrued charges and deferred income | 492/3 | €332 | €158 | -€173 | -52.3% |
| Other operating charges | 640/8 | €387 | €998 | +€611 | +158% |
| Gross operating margin | 9900 | €245,486 | €220,150 | -€25,337 | -10.3% |
| Operating profit (loss) | 9901 | €245,099 | €219,151 | -€25,948 | -10.6% |
| Financial income | 75/76B | - | €1,841 | +€1,841 | |
| Recurring financial income | 75 | - | €1,841 | +€1,841 | |
| Financial charges | 65/66B | €65,170 | €30,463 | -€34,707 | -53.3% |
| Recurring financial charges | 65 | €65,170 | €30,463 | -€34,707 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €179,929 | €190,529 | +€10,600 | +5.9% |
| Income taxes | 67/77 | €56,634 | €56,077 | -€557 | -1.0% |
| Profit (loss) for the period | 9904 | €123,294 | €134,451 | +€11,157 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €123,294 | €134,451 | +€11,157 | +9.0% |
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 25 October 2026 via checked.be.