Mon Boucher: 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.
Mon Boucher
Largest movements
- Tangible fixed assets +€71,200
up €71,200 (+26.4%), from €269,499 to €340,699
of which Furniture and vehicles: +€85,865
- Receivables within one year +€52,021
up €52,021 (+92.6%), from €56,208 to €108,229
of which Other amounts receivable: +€37,937
- Cash -€6,272
down €6,272 (-33.2%), from €18,919 to €12,647
mainly Investment in fixed assets (net) (-€103,379) and Receivables within one year (-€52,021)
- Debts after one year +€60,024
up €60,024 (+162%), from €37,136 to €97,160
- Profit (loss) carried forward +€21,886
up €21,886 (+72.7%), from €30,095 to €51,981
- Current portion of long-term debt +€18,482
up €18,482 (+134%), from €13,829 to €32,311
- Tax, wage and social debts +€9,140
up €9,140 (+183%), from €4,997 to €14,137
of which Taxes: +€7,821
- Trade debts +€7,462
up €7,462 (+75.1%), from €9,940 to €17,402
- Gross operating margin +€19,207
up €19,207 (+18.6%), from €103,406 to €122,613
- Depreciation +€15,394
up €15,394 (+91.7%), from €16,784 to €32,178
- Taxes +€11,118
new in 2025: €11,118
- Staff costs +€6,695
up €6,695 (+15.4%), from €43,482 to €50,177
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 | €344,836 | €464,556 | +€119,720 | +34.7% |
| Fixed assets | 21/28 | €269,499 | €340,699 | +€71,200 | +26.4% |
| Tangible fixed assets | 22/27 | €269,499 | €340,699 | +€71,200 | +26.4% |
| Land and buildings | 22 | €201,549 | €195,636 | -€5,913 | -2.9% |
| Plant, machinery and equipment | 23 | €46,443 | €37,691 | -€8,752 | -18.8% |
| Furniture and vehicles | 24 | €21,507 | €107,372 | +€85,865 | +399% |
| Current assets | 29/58 | €75,337 | €123,857 | +€48,520 | +64.4% |
| Amounts receivable within one year | 40/41 | €56,208 | €108,229 | +€52,021 | +92.6% |
| Trade receivables | 40 | €56,208 | €70,293 | +€14,085 | +25.1% |
| Other amounts receivable | 41 | - | €37,937 | +€37,937 | |
| Cash at bank and in hand | 54/58 | €18,919 | €12,647 | -€6,272 | -33.2% |
| Deferred charges and accrued income | 490/1 | €210 | €2,981 | +€2,771 | +1,319% |
| Total equity and liabilities | 10/49 | €344,836 | €464,556 | +€119,720 | +34.7% |
| Equity | 10/15 | €278,312 | €301,350 | +€23,038 | +8.3% |
| Contributions | 10/11 | €246,000 | €246,000 | = | 0.0% |
| Capital | 10 | €246,000 | €246,000 | = | 0.0% |
| Issued capital | 100 | €246,000 | €246,000 | = | 0.0% |
| Reserves | 13 | €2,217 | €3,369 | +€1,152 | +51.9% |
| Non-distributable reserves | 130/1 | €2,217 | €3,369 | +€1,152 | +51.9% |
| Legal reserve | 130 | €2,217 | €3,369 | +€1,152 | +51.9% |
| Profit (loss) carried forward | 14 | €30,095 | €51,981 | +€21,886 | +72.7% |
| Amounts payable | 17/49 | €66,524 | €163,206 | +€96,682 | +145% |
| Amounts payable after more than one year | 17 | €37,136 | €97,160 | +€60,024 | +162% |
| Financial debts | 170/4 | €37,136 | €97,160 | +€60,024 | +162% |
| Amounts payable within one year | 42/48 | €28,766 | €63,850 | +€35,084 | +122% |
| Current portion of amounts payable after more than one year | 42 | €13,829 | €32,311 | +€18,482 | +134% |
| Trade debts | 44 | €9,940 | €17,402 | +€7,462 | +75.1% |
| Suppliers | 440/4 | €9,940 | €17,402 | +€7,462 | +75.1% |
| Taxes, remuneration and social security | 45 | €4,997 | €14,137 | +€9,140 | +183% |
| Taxes | 450/3 | €1,366 | €9,187 | +€7,821 | +573% |
| Remuneration and social security | 454/9 | €3,631 | €4,950 | +€1,319 | +36.3% |
| Accrued charges and deferred income | 492/3 | €622 | €2,197 | +€1,575 | +253% |
| Remuneration, social security and pensions | 62 | €43,482 | €50,177 | +€6,695 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,784 | €32,178 | +€15,394 | +91.7% |
| Other operating charges | 640/8 | €4,345 | €3,837 | -€508 | -11.7% |
| Gross operating margin | 9900 | €103,406 | €122,613 | +€19,207 | +18.6% |
| Operating profit (loss) | 9901 | €38,795 | €36,420 | -€2,375 | -6.1% |
| Financial income | 75/76B | €3 | €656 | +€653 | +21,777% |
| Recurring financial income | 75 | €3 | €656 | +€653 | +21,777% |
| Financial charges | 65/66B | €2,823 | €2,921 | +€98 | +3.5% |
| Recurring financial charges | 65 | €2,823 | €2,921 | +€98 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €35,975 | €34,155 | -€1,820 | -5.1% |
| Income taxes | 67/77 | - | €11,118 | +€11,118 | |
| Profit (loss) for the period | 9904 | €35,975 | €23,038 | -€12,937 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,975 | €23,038 | -€12,937 | -36.0% |
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 15 October 2026 via checked.be.