PromoBouchat: 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.
PromoBouchat
Largest movements
- Stocks and contracts -€224,495
down €224,495 (-99.5%), from €225,581 to €1,086
- Cash +€55,693
up €55,693 (+31.9%), from €174,810 to €230,503
mainly Stocks and contracts (+€224,495) and Other debts (+€1,072)
- Receivables within one year +€14,112
up €14,112 (+234%), from €6,020 to €20,132
of which Trade receivables: +€13,930
- Tax, wage and social debts -€99,727
down €99,727 (-94.2%), from €105,895 to €6,168
- Trade debts -€43,959
down €43,959 (-99.2%), from €44,322 to €363
- Profit (loss) carried forward -€12,076
down €12,076 (-7.2%), from €168,785 to €156,709
- Gross operating margin -€37,004
down €37,004, from €35,918 to -€1,086
- Taxes -€6,169
no longer reported in 2025 (was €6,169)
- Financial charges -€2,291
down €2,291 (-17.3%), from €13,281 to €10,990
of which Non-recurring financial charges: -€2,378
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 | €406,411 | €251,721 | -€154,690 | -38.1% |
| Current assets | 29/58 | €406,411 | €251,721 | -€154,690 | -38.1% |
| Stocks and contracts in progress | 3 | €225,581 | €1,086 | -€224,495 | -99.5% |
| Stocks | 30/36 | €225,581 | €1,086 | -€224,495 | -99.5% |
| Amounts receivable within one year | 40/41 | €6,020 | €20,132 | +€14,112 | +234% |
| Trade receivables | 40 | €6,020 | €19,950 | +€13,930 | +231% |
| Other amounts receivable | 41 | - | €182 | +€182 | |
| Cash at bank and in hand | 54/58 | €174,810 | €230,503 | +€55,693 | +31.9% |
| Total equity and liabilities | 10/49 | €406,411 | €251,721 | -€154,690 | -38.1% |
| Equity | 10/15 | €179,785 | €167,709 | -€12,076 | -6.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,785 | €156,709 | -€12,076 | -7.2% |
| Amounts payable | 17/49 | €226,626 | €84,012 | -€142,614 | -62.9% |
| Amounts payable within one year | 42/48 | €226,626 | €84,012 | -€142,614 | -62.9% |
| Trade debts | 44 | €44,322 | €363 | -€43,959 | -99.2% |
| Suppliers | 440/4 | €44,322 | €363 | -€43,959 | -99.2% |
| Taxes, remuneration and social security | 45 | €105,895 | €6,168 | -€99,727 | -94.2% |
| Taxes | 450/3 | €105,895 | €6,168 | -€99,727 | -94.2% |
| Other amounts payable | 47/48 | €76,409 | €77,481 | +€1,072 | +1.4% |
| Non-recurring operating income | 76A | €37,116 | - | -€37,116 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,198 | €1,086 | -€112 | -9.3% |
| Gross operating margin | 9900 | €35,918 | -€1,086 | -€37,004 | |
| Operating profit (loss) | 9901 | €35,918 | -€1,086 | -€37,004 | |
| Financial charges | 65/66B | €13,281 | €10,990 | -€2,291 | -17.3% |
| Recurring financial charges | 65 | €100 | €187 | +€87 | +87.0% |
| Non-recurring financial charges | 66B | €13,181 | €10,803 | -€2,378 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €22,637 | -€12,076 | -€34,713 | |
| Income taxes | 67/77 | €6,169 | - | -€6,169 | |
| Profit (loss) for the period | 9904 | €16,468 | -€12,076 | -€28,544 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,468 | -€12,076 | -€28,544 |
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 14 October 2026 via checked.be.