Boletus edulis: 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.
Boletus edulis
Largest movements
- Receivables within one year -€13,856
down €13,856 (-57.1%), from €24,255 to €10,399
of which Trade receivables: -€14,452
- Cash -€2,351
down €2,351 (-41.1%), from €5,713 to €3,362
mainly Net result for the year (-€22,803) and Trade debts (-€9,329)
- Deferred charges and accrued income -€499
down €499 (-86.9%), from €575 to €75
- Profit (loss) carried forward -€22,803
down €22,803, from €0 to -€22,803
- Other debts +€13,783
up €13,783 (+253%), from €5,441 to €19,225
- Trade debts -€9,329
down €9,329 (-62.8%), from €14,855 to €5,526
- Tax, wage and social debts +€1,571
up €1,571 (+239%), from €658 to €2,229
- Gross operating margin -€34,903
down €34,903, from €12,730 to -€22,173
- Taxes -€3,412
down €3,412 (-100%), from €3,412 to €0
- Other operating charges -€350
down €350 (-37.9%), from €925 to €574
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 | €30,543 | €13,837 | -€16,706 | -54.7% |
| Current assets | 29/58 | €30,543 | €13,837 | -€16,706 | -54.7% |
| Amounts receivable within one year | 40/41 | €24,255 | €10,399 | -€13,856 | -57.1% |
| Trade receivables | 40 | €24,162 | €9,710 | -€14,452 | -59.8% |
| Other amounts receivable | 41 | €92 | €689 | +€596 | +645% |
| Cash at bank and in hand | 54/58 | €5,713 | €3,362 | -€2,351 | -41.1% |
| Deferred charges and accrued income | 490/1 | €575 | €75 | -€499 | -86.9% |
| Total equity and liabilities | 10/49 | €30,543 | €13,837 | -€16,706 | -54.7% |
| Equity | 10/15 | €9,553 | -€13,250 | -€22,803 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,553 | €7,553 | = | 0.0% |
| Distributable reserves | 133 | €7,553 | €7,553 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€22,803 | -€22,803 | |
| Amounts payable | 17/49 | €20,990 | €27,087 | +€6,097 | +29.0% |
| Amounts payable within one year | 42/48 | €20,990 | €27,087 | +€6,097 | +29.0% |
| Financial debts | 43 | €35 | €107 | +€72 | +207% |
| Credit institutions | 430/8 | €35 | €107 | +€72 | +207% |
| Trade debts | 44 | €14,855 | €5,526 | -€9,329 | -62.8% |
| Suppliers | 440/4 | €14,855 | €5,526 | -€9,329 | -62.8% |
| Taxes, remuneration and social security | 45 | €658 | €2,229 | +€1,571 | +239% |
| Taxes | 450/3 | €658 | €2,229 | +€1,571 | +239% |
| Other amounts payable | 47/48 | €5,441 | €19,225 | +€13,783 | +253% |
| Other operating charges | 640/8 | €925 | €574 | -€350 | -37.9% |
| Gross operating margin | 9900 | €12,730 | -€22,173 | -€34,903 | |
| Operating profit (loss) | 9901 | €11,805 | -€22,747 | -€34,552 | |
| Financial income | 75/76B | €96 | €0 | -€96 | -100.0% |
| Recurring financial income | 75 | €96 | €0 | -€96 | -100.0% |
| Financial charges | 65/66B | €76 | €56 | -€20 | -26.7% |
| Recurring financial charges | 65 | €76 | €56 | -€20 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €11,825 | -€22,803 | -€34,628 | |
| Income taxes | 67/77 | €3,412 | €0 | -€3,412 | -100% |
| Profit (loss) for the period | 9904 | €8,412 | -€22,803 | -€31,215 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,412 | -€22,803 | -€31,215 |
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 22 October 2026 via checked.be.