A LA BOULE: what changed
A LA BOULE
Largest movements
- Tangible fixed assets +€7,953
up €7,953 (+9.4%), from €84,273 to €92,226
of which Furniture and vehicles: +€24,763
- Receivables within one year +€7,350
up €7,350 (+95.6%), from €7,685 to €15,035
of which Other amounts receivable: +€7,715
- Cash -€1,543
down €1,543 (-23.5%), from €6,572 to €5,029
mainly Investment in fixed assets (net) (-€38,302) and Receivables within one year (-€7,350)
- Stocks and contracts -€1,416
down €1,416 (-10.2%), from €13,826 to €12,410
- Profit (loss) carried forward +€17,147
up €17,147 (+64.3%), from -€26,658 to -€9,511
- Current portion of long-term debt -€2,899
down €2,899 (-9.6%), from €30,102 to €27,203
- Tax, wage and social debts -€2,539
down €2,539 (-15.9%), from €15,930 to €13,391
of which Remuneration and social security: -€3,486
- Accrued charges and deferred income +€2,230
up €2,230 (+488%), from €457 to €2,687
- Debts after one year +€2,108
up €2,108 (+5.3%), from €39,523 to €41,631
- Gross operating margin +€30,363
up €30,363 (+21.1%), from €143,710 to €174,073
- Staff costs +€8,349
up €8,349 (+7.9%), from €105,727 to €114,076
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,816 | €126,809 | +€12,993 | +11.4% |
| Fixed assets | 21/28 | €84,273 | €92,226 | +€7,953 | +9.4% |
| Tangible fixed assets | 22/27 | €84,273 | €92,226 | +€7,953 | +9.4% |
| Land and buildings | 22 | €47,047 | €42,059 | -€4,988 | -10.6% |
| Plant, machinery and equipment | 23 | €27,807 | €17,017 | -€10,790 | -38.8% |
| Furniture and vehicles | 24 | €8,386 | €33,150 | +€24,763 | +295% |
| Leasing and similar rights | 25 | €1,033 | - | -€1,033 | |
| Current assets | 29/58 | €29,543 | €34,583 | +€5,040 | +17.1% |
| Stocks and contracts in progress | 3 | €13,826 | €12,410 | -€1,416 | -10.2% |
| Stocks | 30/36 | €13,826 | €12,410 | -€1,416 | -10.2% |
| Amounts receivable within one year | 40/41 | €7,685 | €15,035 | +€7,350 | +95.6% |
| Trade receivables | 40 | €3,686 | €3,321 | -€365 | -9.9% |
| Other amounts receivable | 41 | €3,999 | €11,714 | +€7,715 | +193% |
| Cash at bank and in hand | 54/58 | €6,572 | €5,029 | -€1,543 | -23.5% |
| Deferred charges and accrued income | 490/1 | €1,460 | €2,109 | +€648 | +44.4% |
| Total equity and liabilities | 10/49 | €113,816 | €126,809 | +€12,993 | +11.4% |
| Equity | 10/15 | €12,235 | €29,383 | +€17,147 | +140% |
| Contributions | 10/11 | €19,152 | €19,152 | = | 0.0% |
| Reserves | 13 | €19,741 | €19,741 | = | 0.0% |
| Distributable reserves | 133 | €19,741 | €19,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,658 | -€9,511 | +€17,147 | +64.3% |
| Amounts payable | 17/49 | €101,581 | €97,426 | -€4,155 | -4.1% |
| Amounts payable after more than one year | 17 | €39,523 | €41,631 | +€2,108 | +5.3% |
| Financial debts | 170/4 | €39,523 | €41,631 | +€2,108 | +5.3% |
| Amounts payable within one year | 42/48 | €61,601 | €53,108 | -€8,493 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €30,102 | €27,203 | -€2,899 | -9.6% |
| Financial debts | 43 | €6,703 | €4,806 | -€1,897 | -28.3% |
| Credit institutions | 430/8 | €6,703 | €4,806 | -€1,897 | -28.3% |
| Trade debts | 44 | €8,867 | €7,709 | -€1,158 | -13.1% |
| Suppliers | 440/4 | €8,867 | €7,709 | -€1,158 | -13.1% |
| Taxes, remuneration and social security | 45 | €15,930 | €13,391 | -€2,539 | -15.9% |
| Taxes | 450/3 | €2,515 | €3,463 | +€948 | +37.7% |
| Remuneration and social security | 454/9 | €13,414 | €9,928 | -€3,486 | -26.0% |
| Accrued charges and deferred income | 492/3 | €457 | €2,687 | +€2,230 | +488% |
| Remuneration, social security and pensions | 62 | €105,727 | €114,076 | +€8,349 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,325 | €30,350 | +€24 | +0.1% |
| Other operating charges | 640/8 | €6,379 | €7,390 | +€1,011 | +15.8% |
| Gross operating margin | 9900 | €143,710 | €174,073 | +€30,363 | +21.1% |
| Operating profit (loss) | 9901 | €1,278 | €22,258 | +€20,980 | +1,642% |
| Financial income | 75/76B | €270 | €601 | +€331 | +123% |
| Recurring financial income | 75 | €270 | €601 | +€331 | +123% |
| Financial charges | 65/66B | €6,449 | €5,526 | -€922 | -14.3% |
| Recurring financial charges | 65 | €6,449 | €5,526 | -€922 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,901 | €17,332 | +€22,233 | |
| Income taxes | 67/77 | €203 | €184 | -€19 | -9.3% |
| Profit (loss) for the period | 9904 | -€5,105 | €17,147 | +€22,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,105 | €17,147 | +€22,252 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.