BOLLE: 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.
BOLLE
Largest movements
- Tangible fixed assets +€114,198
up €114,198 (+394%), from €28,954 to €143,152
of which Land and buildings: +€119,415
- Receivables within one year +€81,888
up €81,888 (+92.6%), from €88,411 to €170,299
of which Other amounts receivable: +€95,194
- Receivables after one year -€60,000
down €60,000 (-51.6%), from €116,250 to €56,250
- Cash +€40,276
up €40,276 (+147%), from €27,450 to €67,726
mainly Debts after one year (+€95,446) and Net result for the year (+€78,351)
- Stocks and contracts +€4,992
up €4,992 (+32.7%), from €15,244 to €20,236
- Reserves +€100,000
up €100,000 (+173%), from €57,958 to €157,958
of which Distributable reserves: +€100,000
- Debts after one year +€95,446
new in 2025: €95,446
- Profit (loss) carried forward -€31,649
down €31,649 (-22.4%), from €141,452 to €109,803
- Tax, wage and social debts +€17,155
up €17,155 (+111%), from €15,477 to €32,632
- Financial income +€76,293
up €76,293 (+1,189%), from €6,417 to €82,711
of which Non-recurring financial income: +€80,911
- Gross operating margin -€34,602
down €34,602 (-53.6%), from €64,562 to €29,961
- Taxes +€4,685
up €4,685 (+21.7%), from €21,583 to €26,269
- Depreciation -€2,130
down €2,130 (-28.2%), from €7,565 to €5,435
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 | €279,409 | €462,083 | +€182,674 | +65.4% |
| Fixed assets | 21/28 | €32,054 | €146,252 | +€114,198 | +356% |
| Tangible fixed assets | 22/27 | €28,954 | €143,152 | +€114,198 | +394% |
| Land and buildings | 22 | - | €119,415 | +€119,415 | |
| Plant, machinery and equipment | 23 | €2,392 | €1,738 | -€654 | -27.3% |
| Furniture and vehicles | 24 | €26,562 | €21,999 | -€4,562 | -17.2% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €247,355 | €315,830 | +€68,475 | +27.7% |
| Amounts receivable after more than one year | 29 | €116,250 | €56,250 | -€60,000 | -51.6% |
| Other amounts receivable | 291 | €116,250 | €56,250 | -€60,000 | -51.6% |
| Stocks and contracts in progress | 3 | €15,244 | €20,236 | +€4,992 | +32.7% |
| Stocks | 30/36 | €15,244 | €20,236 | +€4,992 | +32.7% |
| Amounts receivable within one year | 40/41 | €88,411 | €170,299 | +€81,888 | +92.6% |
| Trade receivables | 40 | €25,732 | €12,427 | -€13,306 | -51.7% |
| Other amounts receivable | 41 | €62,678 | €157,872 | +€95,194 | +152% |
| Cash at bank and in hand | 54/58 | €27,450 | €67,726 | +€40,276 | +147% |
| Deferred charges and accrued income | 490/1 | - | €1,320 | +€1,320 | |
| Total equity and liabilities | 10/49 | €279,409 | €462,083 | +€182,674 | +65.4% |
| Equity | 10/15 | €218,010 | €286,361 | +€68,351 | +31.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €57,958 | €157,958 | +€100,000 | +173% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €56,098 | €156,098 | +€100,000 | +178% |
| Profit (loss) carried forward | 14 | €141,452 | €109,803 | -€31,649 | -22.4% |
| Amounts payable | 17/49 | €61,398 | €175,721 | +€114,323 | +186% |
| Amounts payable after more than one year | 17 | - | €95,446 | +€95,446 | |
| Financial debts | 170/4 | - | €95,446 | +€95,446 | |
| Amounts payable within one year | 42/48 | €61,398 | €80,275 | +€18,877 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,554 | +€4,554 | |
| Trade debts | 44 | €5,921 | €2,040 | -€3,881 | -65.5% |
| Suppliers | 440/4 | €5,921 | €2,040 | -€3,881 | -65.5% |
| Taxes, remuneration and social security | 45 | €15,477 | €32,632 | +€17,155 | +111% |
| Taxes | 450/3 | €15,477 | €32,632 | +€17,155 | +111% |
| Other amounts payable | 47/48 | €40,000 | €41,049 | +€1,049 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,565 | €5,435 | -€2,130 | -28.2% |
| Other operating charges | 640/8 | €2,448 | €2,140 | -€308 | -12.6% |
| Gross operating margin | 9900 | €64,562 | €29,961 | -€34,602 | -53.6% |
| Operating profit (loss) | 9901 | €54,550 | €22,386 | -€32,164 | -59.0% |
| Financial income | 75/76B | €6,417 | €82,711 | +€76,293 | +1,189% |
| Recurring financial income | 75 | €6,417 | €1,800 | -€4,617 | -72.0% |
| Non-recurring financial income | 76B | - | €80,911 | +€80,911 | |
| Financial charges | 65/66B | €94 | €477 | +€383 | +409% |
| Recurring financial charges | 65 | €94 | €477 | +€383 | +409% |
| Profit (loss) for the period before taxes | 9903 | €60,874 | €104,620 | +€43,746 | +71.9% |
| Income taxes | 67/77 | €21,583 | €26,269 | +€4,685 | +21.7% |
| Profit (loss) for the period | 9904 | €39,290 | €78,351 | +€39,061 | +99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,290 | €78,351 | +€39,061 | +99.4% |
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.