PETIT BOUDOIR: 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.
PETIT BOUDOIR
Largest movements
- Cash +€14,105
up €14,105 (+83.3%), from €16,936 to €31,041
mainly Net result for the year (+€35,147) and Investment in fixed assets (net) (+€8,584)
- Financial fixed assets -€8,585
down €8,585 (-33.8%), from €25,385 to €16,800
- Stocks and contracts +€7,722
up €7,722 (+11.7%), from €65,831 to €73,553
- Tangible fixed assets -€4,394
down €4,394 (-40.9%), from €10,750 to €6,356
- Deferred charges and accrued income -€3,736
no longer reported in 2025 (was €3,736)
- Profit (loss) carried forward +€35,147
up €35,147 (+65.4%), from -€53,751 to -€18,604
- Debts after one year -€11,018
down €11,018 (-19.0%), from €57,959 to €46,941
- Trade debts -€10,889
down €10,889 (-39.5%), from €27,572 to €16,683
- Other debts -€5,740
down €5,740 (-23.2%), from €24,708 to €18,968
- Advances received -€5,194
no longer reported in 2025 (was €5,194)
- Staff costs -€35,305
down €35,305 (-40.3%), from €87,513 to €52,208
- Gross operating margin +€8,096
up €8,096 (+8.1%), from €100,242 to €108,338
- Financial charges +€3,444
up €3,444 (+47.7%), from €7,221 to €10,665
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 | €136,474 | €139,149 | +€2,675 | +2.0% |
| Formation expenses | 20 | €297 | €149 | -€148 | -49.8% |
| Fixed assets | 21/28 | €45,885 | €29,656 | -€16,229 | -35.4% |
| Intangible fixed assets | 21 | €9,750 | €6,500 | -€3,250 | -33.3% |
| Tangible fixed assets | 22/27 | €10,750 | €6,356 | -€4,394 | -40.9% |
| Other tangible fixed assets | 26 | €10,750 | €6,356 | -€4,394 | -40.9% |
| Financial fixed assets | 28 | €25,385 | €16,800 | -€8,585 | -33.8% |
| Current assets | 29/58 | €90,292 | €109,344 | +€19,052 | +21.1% |
| Stocks and contracts in progress | 3 | €65,831 | €73,553 | +€7,722 | +11.7% |
| Stocks | 30/36 | €65,831 | €73,553 | +€7,722 | +11.7% |
| Amounts receivable within one year | 40/41 | €3,789 | €4,750 | +€961 | +25.4% |
| Trade receivables | 40 | €3,628 | €4,589 | +€961 | +26.5% |
| Other amounts receivable | 41 | €161 | €161 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,936 | €31,041 | +€14,105 | +83.3% |
| Deferred charges and accrued income | 490/1 | €3,736 | - | -€3,736 | |
| Total equity and liabilities | 10/49 | €136,474 | €139,149 | +€2,675 | +2.0% |
| Equity | 10/15 | -€33,275 | €1,872 | +€35,147 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,926 | €1,926 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €66 | €66 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,751 | -€18,604 | +€35,147 | +65.4% |
| Amounts payable | 17/49 | €169,749 | €137,277 | -€32,472 | -19.1% |
| Amounts payable after more than one year | 17 | €57,959 | €46,941 | -€11,018 | -19.0% |
| Financial debts | 170/4 | €57,959 | €46,941 | -€11,018 | -19.0% |
| Amounts payable within one year | 42/48 | €108,974 | €87,551 | -€21,423 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €17,620 | €17,620 | = | 0.0% |
| Trade debts | 44 | €27,572 | €16,683 | -€10,889 | -39.5% |
| Suppliers | 440/4 | €27,572 | €16,683 | -€10,889 | -39.5% |
| Advances received on contracts in progress | 46 | €5,194 | - | -€5,194 | |
| Taxes, remuneration and social security | 45 | €33,880 | €34,280 | +€400 | +1.2% |
| Taxes | 450/3 | €22,097 | €29,607 | +€7,510 | +34.0% |
| Remuneration and social security | 454/9 | €11,783 | €4,673 | -€7,110 | -60.3% |
| Other amounts payable | 47/48 | €24,708 | €18,968 | -€5,740 | -23.2% |
| Accrued charges and deferred income | 492/3 | €2,816 | €2,785 | -€31 | -1.1% |
| Remuneration, social security and pensions | 62 | €87,513 | €52,208 | -€35,305 | -40.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,793 | €7,793 | = | 0.0% |
| Other operating charges | 640/8 | €1,415 | €2,349 | +€934 | +66.0% |
| Gross operating margin | 9900 | €100,242 | €108,338 | +€8,096 | +8.1% |
| Operating profit (loss) | 9901 | €3,521 | €45,988 | +€42,467 | +1,206% |
| Financial income | 75/76B | €155 | €13 | -€142 | -91.6% |
| Recurring financial income | 75 | €155 | €13 | -€142 | -91.6% |
| Financial charges | 65/66B | €7,221 | €10,665 | +€3,444 | +47.7% |
| Recurring financial charges | 65 | €7,221 | €10,665 | +€3,444 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,545 | €35,336 | +€38,881 | |
| Income taxes | 67/77 | €157 | €189 | +€32 | +20.4% |
| Profit (loss) for the period | 9904 | -€3,702 | €35,147 | +€38,849 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,702 | €35,147 | +€38,849 |
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 22 October 2026 via checked.be.