BOLLE & C°: 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 & C°
Largest movements
- Receivables within one year -€60,480
down €60,480 (-80.5%), from €75,161 to €14,681
of which Trade receivables: -€69,962
- Cash +€14,443
up €14,443 (+26.3%), from €54,950 to €69,393
mainly Other debts (+€141,353) and Receivables within one year (+€60,480)
- Receivables after one year +€12,000
new in 2025: €12,000
- Intangible fixed assets -€7,500
down €7,500 (-19.2%), from €39,062 to €31,562
- Tangible fixed assets +€3,001
up €3,001 (+4.6%), from €65,172 to €68,174
of which Other tangible fixed assets: +€2,891
- Other debts +€141,353
new in 2025: €141,353
- Reserves -€115,674
no longer reported in 2025 (was €115,674)
- Trade debts -€70,477
down €70,477 (-81.7%), from €86,310 to €15,833
- Tax, wage and social debts +€6,297
up €6,297 (+36.4%), from €17,279 to €23,576
of which Remuneration and social security: +€10,810
- Gross operating margin -€44,530
down €44,530 (-16.5%), from €270,498 to €225,968
- Staff costs -€14,023
down €14,023 (-7.7%), from €181,036 to €167,013
- Taxes -€5,976
down €5,976 (-47.8%), from €12,494 to €6,518
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 | €244,263 | €205,763 | -€38,500 | -15.8% |
| Fixed assets | 21/28 | €107,954 | €103,455 | -€4,499 | -4.2% |
| Intangible fixed assets | 21 | €39,062 | €31,562 | -€7,500 | -19.2% |
| Tangible fixed assets | 22/27 | €65,172 | €68,174 | +€3,001 | +4.6% |
| Plant, machinery and equipment | 23 | €56,673 | €57,529 | +€857 | +1.5% |
| Furniture and vehicles | 24 | €1,841 | €1,095 | -€746 | -40.5% |
| Other tangible fixed assets | 26 | €6,659 | €9,550 | +€2,891 | +43.4% |
| Financial fixed assets | 28 | €3,720 | €3,720 | = | 0.0% |
| Current assets | 29/58 | €136,309 | €102,307 | -€34,002 | -24.9% |
| Amounts receivable after more than one year | 29 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 291 | - | €12,000 | +€12,000 | |
| Stocks and contracts in progress | 3 | €6,051 | €5,819 | -€231 | -3.8% |
| Stocks | 30/36 | €6,051 | €5,819 | -€231 | -3.8% |
| Amounts receivable within one year | 40/41 | €75,161 | €14,681 | -€60,480 | -80.5% |
| Trade receivables | 40 | €75,161 | €5,198 | -€69,962 | -93.1% |
| Other amounts receivable | 41 | - | €9,482 | +€9,482 | |
| Cash at bank and in hand | 54/58 | €54,950 | €69,393 | +€14,443 | +26.3% |
| Deferred charges and accrued income | 490/1 | €148 | €415 | +€267 | +180.9% |
| Total equity and liabilities | 10/49 | €244,263 | €205,763 | -€38,500 | -15.8% |
| Equity | 10/15 | €140,674 | €25,000 | -€115,674 | -82.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €115,674 | - | -€115,674 | |
| Distributable reserves | 133 | €115,674 | - | -€115,674 | |
| Amounts payable | 17/49 | €103,589 | €180,763 | +€77,174 | +74.5% |
| Amounts payable within one year | 42/48 | €103,589 | €180,763 | +€77,174 | +74.5% |
| Trade debts | 44 | €86,310 | €15,833 | -€70,477 | -81.7% |
| Suppliers | 440/4 | €86,310 | €15,833 | -€70,477 | -81.7% |
| Taxes, remuneration and social security | 45 | €17,279 | €23,576 | +€6,297 | +36.4% |
| Taxes | 450/3 | €5,100 | €587 | -€4,513 | -88.5% |
| Remuneration and social security | 454/9 | €12,179 | €22,989 | +€10,810 | +88.8% |
| Other amounts payable | 47/48 | - | €141,353 | +€141,353 | |
| Remuneration, social security and pensions | 62 | €181,036 | €167,013 | -€14,023 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,810 | €21,816 | -€994 | -4.4% |
| Other operating charges | 640/8 | €233 | €183 | -€50 | -21.4% |
| Gross operating margin | 9900 | €270,498 | €225,968 | -€44,530 | -16.5% |
| Operating profit (loss) | 9901 | €66,418 | €36,955 | -€29,463 | -44.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,725 | €4,798 | +€1,073 | +28.8% |
| Recurring financial charges | 65 | €3,725 | €4,798 | +€1,073 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €62,693 | €32,157 | -€30,537 | -48.7% |
| Income taxes | 67/77 | €12,494 | €6,518 | -€5,976 | -47.8% |
| Profit (loss) for the period | 9904 | €50,199 | €25,639 | -€24,561 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,199 | €25,639 | -€24,561 | -48.9% |
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 11 October 2026 via checked.be.