BOHEME: what changed
Two fiscal 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.
BOHEME
Largest movements
- Receivables within one year -€34,916
down €34,916 (-88.6%), from €39,427 to €4,511
of which Trade receivables: -€34,829
- Intangible fixed assets -€23,698
down €23,698 (-100.0%), from €23,698 to €0
- Tangible fixed assets -€21,171
down €21,171 (-4.6%), from €459,285 to €438,114
of which Land and buildings: -€15,231
- Debts after one year -€42,769
down €42,769 (-23.2%), from €184,113 to €141,344
- Profit (loss) carried forward -€20,767
down €20,767 (-42.6%), from -€48,728 to -€69,495
- Trade debts -€10,109
down €10,109 (-52.6%), from €19,219 to €9,110
- Other debts -€9,435
down €9,435 (-3.0%), from €317,968 to €308,533
- Depreciation -€18,039
down €18,039 (-28.9%), from €62,492 to €44,453
- Gross operating margin +€12,660
up €12,660 (+29.3%), from €43,141 to €55,802
- Other operating charges +€8,753
up €8,753 (+377.6%), from €2,318 to €11,071
- Financial charges +€7,455
up €7,455 (+126.1%), from €5,913 to €13,368
- Taxes +€6,286
up €6,286 (+1571.6%), from €400 to €6,686
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.
Cash bridge derived
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 | €544,680 | €460,236 | -€84,444 | -15.5% |
| Fixed assets | 21/28 | €483,482 | €438,114 | -€45,369 | -9.4% |
| Intangible fixed assets | 21 | €23,698 | €0 | -€23,698 | -100.0% |
| Tangible fixed assets | 22/27 | €459,285 | €438,114 | -€21,171 | -4.6% |
| Land and buildings | 22 | €442,193 | €426,962 | -€15,231 | -3.4% |
| Plant, machinery and equipment | 23 | €1,652 | €1,273 | -€379 | -23.0% |
| Furniture and vehicles | 24 | €15,440 | €9,879 | -€5,560 | -36.0% |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100.0% |
| Current assets | 29/58 | €61,198 | €22,122 | -€39,076 | -63.9% |
| Amounts receivable within one year | 40/41 | €39,427 | €4,511 | -€34,916 | -88.6% |
| Trade receivables | 40 | €39,340 | €4,511 | -€34,829 | -88.5% |
| Other amounts receivable | 41 | €87 | €0 | -€87 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,488 | €9,083 | -€1,406 | -13.4% |
| Deferred charges and accrued income | 490/1 | €11,282 | €8,528 | -€2,754 | -24.4% |
| Total equity and liabilities | 10/49 | €544,680 | €460,236 | -€84,444 | -15.5% |
| Equity | 10/15 | -€34,468 | -€55,235 | -€20,767 | -60.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€48,728 | -€69,495 | -€20,767 | -42.6% |
| Amounts payable | 17/49 | €579,148 | €515,471 | -€63,677 | -11.0% |
| Amounts payable after more than one year | 17 | €184,113 | €141,344 | -€42,769 | -23.2% |
| Financial debts | 170/4 | €184,113 | €141,344 | -€42,769 | -23.2% |
| Amounts payable within one year | 42/48 | €394,131 | €373,993 | -€20,137 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €41,284 | €45,311 | +€4,027 | +9.8% |
| Trade debts | 44 | €19,219 | €9,110 | -€10,109 | -52.6% |
| Suppliers | 440/4 | €19,219 | €9,110 | -€10,109 | -52.6% |
| Taxes, remuneration and social security | 45 | €15,659 | €11,039 | -€4,620 | -29.5% |
| Taxes | 450/3 | €15,659 | €11,039 | -€4,620 | -29.5% |
| Other amounts payable | 47/48 | €317,968 | €308,533 | -€9,435 | -3.0% |
| Accrued charges and deferred income | 492/3 | €904 | €133 | -€771 | -85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,492 | €44,453 | -€18,039 | -28.9% |
| Other operating charges | 640/8 | €2,318 | €11,071 | +€8,753 | +377.6% |
| Non-recurring operating charges | 66A | - | €992 | +€992 | |
| Gross operating margin | 9900 | €43,141 | €55,802 | +€12,660 | +29.3% |
| Operating profit (loss) | 9901 | -€21,669 | -€714 | +€20,955 | +96.7% |
| Financial income | 75/76B | €1,302 | €1 | -€1,301 | -99.9% |
| Recurring financial income | 75 | €1,302 | €1 | -€1,301 | -99.9% |
| Financial charges | 65/66B | €5,913 | €13,368 | +€7,455 | +126.1% |
| Recurring financial charges | 65 | €5,913 | €13,368 | +€7,455 | +126.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,279 | -€14,081 | +€12,199 | +46.4% |
| Income taxes | 67/77 | €400 | €6,686 | +€6,286 | +1571.6% |
| Profit (loss) for the period | 9904 | -€26,679 | -€20,767 | +€5,912 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,679 | -€20,767 | +€5,912 | +22.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.