BOBINAGE TORREMANS: 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.
BOBINAGE TORREMANS
Largest movements
- Current investments -€40,491
down €40,491 (-69.8%), from €58,000 to €17,509
- Cash +€12,909
up €12,909 (+19.4%), from €66,588 to €79,497
mainly Current investments (+€40,491) and Net result for the year (+€15,849)
- Receivables within one year -€4,468
down €4,468 (-10.8%), from €41,322 to €36,854
of which Trade receivables: -€7,687
- Reserves -€29,465
down €29,465 (-14.4%), from €204,370 to €174,905
of which Distributable reserves: -€29,465
- Tax, wage and social debts -€2,756
down €2,756 (-60.5%), from €4,556 to €1,800
- Gross operating margin -€13,092
down €13,092 (-36.9%), from €35,508 to €22,417
- Financial charges +€4,230
up €4,230, from -€3,351 to €879
- Taxes -€3,461
down €3,461 (-35.6%), from €9,709 to €6,248
- Financial income +€1,451
up €1,451 (+750%), from €193 to €1,644
- Depreciation -€652
down €652 (-81.5%), from €800 to €148
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 | €233,408 | €202,131 | -€31,276 | -13.4% |
| Fixed assets | 21/28 | €148 | €0 | -€148 | -100% |
| Tangible fixed assets | 22/27 | €148 | €0 | -€148 | -100% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €148 | €0 | -€148 | -100% |
| Current assets | 29/58 | €233,260 | €202,131 | -€31,128 | -13.3% |
| Stocks and contracts in progress | 3 | €67,350 | €68,271 | +€921 | +1.4% |
| Stocks | 30/36 | €67,350 | €68,271 | +€921 | +1.4% |
| Amounts receivable within one year | 40/41 | €41,322 | €36,854 | -€4,468 | -10.8% |
| Trade receivables | 40 | €35,584 | €27,897 | -€7,687 | -21.6% |
| Other amounts receivable | 41 | €5,738 | €8,957 | +€3,219 | +56.1% |
| Current investments | 50/53 | €58,000 | €17,509 | -€40,491 | -69.8% |
| Cash at bank and in hand | 54/58 | €66,588 | €79,497 | +€12,909 | +19.4% |
| Total equity and liabilities | 10/49 | €233,408 | €202,131 | -€31,276 | -13.4% |
| Equity | 10/15 | €210,570 | €181,105 | -€29,465 | -14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €204,370 | €174,905 | -€29,465 | -14.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €204,370 | €174,905 | -€29,465 | -14.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,837 | €21,026 | -€1,811 | -7.9% |
| Amounts payable within one year | 42/48 | €22,837 | €21,026 | -€1,811 | -7.9% |
| Trade debts | 44 | €9,975 | €10,920 | +€944 | +9.5% |
| Suppliers | 440/4 | €9,975 | €10,920 | +€944 | +9.5% |
| Taxes, remuneration and social security | 45 | €4,556 | €1,800 | -€2,756 | -60.5% |
| Taxes | 450/3 | €4,556 | €1,800 | -€2,756 | -60.5% |
| Other amounts payable | 47/48 | €8,306 | €8,306 | = | 0.0% |
| Non-recurring operating income | 76A | €6,612 | €0 | -€6,612 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €148 | -€652 | -81.5% |
| Other operating charges | 640/8 | €1,043 | €938 | -€105 | -10.1% |
| Gross operating margin | 9900 | €35,508 | €22,417 | -€13,092 | -36.9% |
| Operating profit (loss) | 9901 | €33,666 | €21,331 | -€12,335 | -36.6% |
| Financial income | 75/76B | €193 | €1,644 | +€1,451 | +750% |
| Recurring financial income | 75 | €193 | €1,644 | +€1,451 | +750% |
| Financial charges | 65/66B | -€3,351 | €879 | +€4,230 | |
| Recurring financial charges | 65 | -€3,351 | €879 | +€4,230 | |
| Profit (loss) for the period before taxes | 9903 | €37,210 | €22,097 | -€15,113 | -40.6% |
| Income taxes | 67/77 | €9,709 | €6,248 | -€3,461 | -35.6% |
| Profit (loss) for the period | 9904 | €27,501 | €15,849 | -€11,653 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,501 | €15,849 | -€11,653 | -42.4% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.