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
- Cash +€7,750
up €7,750 (+110%), from €7,062 to €14,812
mainly Net result for the year (+€16,416) and Debts after one year (+€11,545)
- Tangible fixed assets -€2,835
down €2,835 (-2.6%), from €110,084 to €107,249
of which Plant, machinery and equipment: -€2,849
- Reserves +€16,416
up €16,416 (+21.2%), from €77,414 to €93,831
- Debts after one year +€11,545
up €11,545 (+469%), from €2,463 to €14,008
- Current portion of long-term debt -€11,206
down €11,206 (-60.6%), from €18,481 to €7,275
- Other debts -€10,451
down €10,451 (-88.2%), from €11,855 to €1,404
- Tax, wage and social debts -€1,480
down €1,480 (-31.0%), from €4,774 to €3,294
- Gross operating margin -€8,895
down €8,895 (-19.2%), from €46,425 to €37,531
- Depreciation -€8,821
down €8,821 (-44.0%), from €20,066 to €11,245
- Financial charges -€2,217
down €2,217 (-56.2%), from €3,943 to €1,726
- Taxes +€478
up €478 (+8.0%), from €5,947 to €6,425
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 | €129,797 | €134,389 | +€4,593 | +3.5% |
| Fixed assets | 21/28 | €110,084 | €107,249 | -€2,835 | -2.6% |
| Tangible fixed assets | 22/27 | €110,084 | €107,249 | -€2,835 | -2.6% |
| Land and buildings | 22 | €59,191 | €62,951 | +€3,759 | +6.4% |
| Plant, machinery and equipment | 23 | €38,521 | €35,671 | -€2,849 | -7.4% |
| Furniture and vehicles | 24 | €9,390 | €7,234 | -€2,156 | -23.0% |
| Leasing and similar rights | 25 | €2,983 | €1,393 | -€1,589 | -53.3% |
| Current assets | 29/58 | €19,712 | €27,140 | +€7,428 | +37.7% |
| Amounts receivable within one year | 40/41 | €12,650 | €12,327 | -€322 | -2.5% |
| Trade receivables | 40 | €12,623 | €12,327 | -€296 | -2.3% |
| Other amounts receivable | 41 | €27 | - | -€27 | |
| Cash at bank and in hand | 54/58 | €7,062 | €14,812 | +€7,750 | +110% |
| Total equity and liabilities | 10/49 | €129,797 | €134,389 | +€4,593 | +3.5% |
| Equity | 10/15 | €83,614 | €100,031 | +€16,416 | +19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,414 | €93,831 | +€16,416 | +21.2% |
| Distributable reserves | 133 | €77,414 | €93,831 | +€16,416 | +21.2% |
| Amounts payable | 17/49 | €46,182 | €34,359 | -€11,824 | -25.6% |
| Amounts payable after more than one year | 17 | €2,463 | €14,008 | +€11,545 | +469% |
| Financial debts | 170/4 | €2,463 | €14,008 | +€11,545 | +469% |
| Amounts payable within one year | 42/48 | €43,719 | €20,351 | -€23,368 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | €18,481 | €7,275 | -€11,206 | -60.6% |
| Financial debts | 43 | €2,646 | €1,687 | -€959 | -36.3% |
| Credit institutions | 430/8 | €2,646 | €1,687 | -€959 | -36.3% |
| Trade debts | 44 | €5,963 | €6,691 | +€728 | +12.2% |
| Suppliers | 440/4 | €5,963 | €6,691 | +€728 | +12.2% |
| Taxes, remuneration and social security | 45 | €4,774 | €3,294 | -€1,480 | -31.0% |
| Taxes | 450/3 | €4,774 | €3,294 | -€1,480 | -31.0% |
| Other amounts payable | 47/48 | €11,855 | €1,404 | -€10,451 | -88.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,066 | €11,245 | -€8,821 | -44.0% |
| Other operating charges | 640/8 | €1,846 | €1,718 | -€128 | -6.9% |
| Gross operating margin | 9900 | €46,425 | €37,531 | -€8,895 | -19.2% |
| Operating profit (loss) | 9901 | €24,513 | €24,567 | +€54 | +0.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,943 | €1,726 | -€2,217 | -56.2% |
| Recurring financial charges | 65 | €3,943 | €1,726 | -€2,217 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €20,570 | €22,841 | +€2,271 | +11.0% |
| Income taxes | 67/77 | €5,947 | €6,425 | +€478 | +8.0% |
| Profit (loss) for the period | 9904 | €14,623 | €16,416 | +€1,793 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,623 | €16,416 | +€1,793 | +12.3% |
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 17 October 2026 via checked.be.