BOLAND CAMILLE: 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.
BOLAND CAMILLE
Largest movements
- Tangible fixed assets -€2,798
down €2,798 (-13.2%), from €21,167 to €18,369
of which Plant, machinery and equipment: -€2,127
- Cash -€1,971
down €1,971 (-11.2%), from €17,544 to €15,572
mainly Tax, wage and social debts (-€4,385) and Other debts (-€1,835)
- Receivables within one year +€1,650
new in 2025: €1,650
- Tax, wage and social debts -€4,385
down €4,385 (-92.2%), from €4,755 to €370
- Reserves +€3,700
up €3,700 (+40.0%), from €9,250 to €12,950
- Other debts -€1,835
down €1,835 (-8.6%), from €21,353 to €19,518
- Gross operating margin -€8,446
down €8,446 (-52.9%), from €15,955 to €7,509
- Taxes -€3,802
down €3,802 (-79.9%), from €4,755 to €953
- Depreciation +€855
up €855 (+44.0%), from €1,943 to €2,798
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 | €40,820 | €37,958 | -€2,862 | -7.0% |
| Fixed assets | 21/28 | €21,167 | €18,369 | -€2,798 | -13.2% |
| Tangible fixed assets | 22/27 | €21,167 | €18,369 | -€2,798 | -13.2% |
| Plant, machinery and equipment | 23 | €19,603 | €17,476 | -€2,127 | -10.8% |
| Furniture and vehicles | 24 | €1,564 | €893 | -€671 | -42.9% |
| Current assets | 29/58 | €19,653 | €19,589 | -€64 | -0.3% |
| Amounts receivable within one year | 40/41 | - | €1,650 | +€1,650 | |
| Other amounts receivable | 41 | - | €1,650 | +€1,650 | |
| Cash at bank and in hand | 54/58 | €17,544 | €15,572 | -€1,971 | -11.2% |
| Deferred charges and accrued income | 490/1 | €2,109 | €2,367 | +€257 | +12.2% |
| Total equity and liabilities | 10/49 | €40,820 | €37,958 | -€2,862 | -7.0% |
| Equity | 10/15 | €14,257 | €17,998 | +€3,741 | +26.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,250 | €12,950 | +€3,700 | +40.0% |
| Distributable reserves | 133 | €9,250 | €12,950 | +€3,700 | +40.0% |
| Profit (loss) carried forward | 14 | €7 | €48 | +€41 | +543% |
| Amounts payable | 17/49 | €26,563 | €19,960 | -€6,603 | -24.9% |
| Amounts payable within one year | 42/48 | €26,563 | €19,960 | -€6,603 | -24.9% |
| Trade debts | 44 | €455 | €72 | -€383 | -84.2% |
| Suppliers | 440/4 | €455 | €72 | -€383 | -84.2% |
| Taxes, remuneration and social security | 45 | €4,755 | €370 | -€4,385 | -92.2% |
| Taxes | 450/3 | €4,755 | €370 | -€4,385 | -92.2% |
| Other amounts payable | 47/48 | €21,353 | €19,518 | -€1,835 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,943 | €2,798 | +€855 | +44.0% |
| Gross operating margin | 9900 | €15,955 | €7,509 | -€8,446 | -52.9% |
| Operating profit (loss) | 9901 | €14,012 | €4,711 | -€9,301 | -66.4% |
| Financial charges | 65/66B | - | €17 | +€17 | |
| Recurring financial charges | 65 | - | €17 | +€17 | |
| Profit (loss) for the period before taxes | 9903 | €14,012 | €4,694 | -€9,318 | -66.5% |
| Income taxes | 67/77 | €4,755 | €953 | -€3,802 | -79.9% |
| Profit (loss) for the period | 9904 | €9,257 | €3,741 | -€5,517 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,257 | €3,741 | -€5,517 | -59.6% |
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 28 October 2026 via checked.be.