BOUILLON BIERNA: what changed
Two fiscal 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.
BOUILLON BIERNA
Largest movements
- Receivables within one year +€89,543
up €89,543 (+61.5%), from €145,664 to €235,207
of which Trade receivables: +€82,412
- Cash +€44,184
up €44,184 (+245.1%), from €18,026 to €62,209
mainly Net result for the year (+€141,686) and Depreciation (+€98,290)
- Tangible fixed assets -€37,181
down €37,181 (-3.9%), from €955,567 to €918,386
of which Land and buildings: -€36,687
- Deferred charges and accrued income -€25,506
down €25,506 (-26.2%), from €97,462 to €71,957
- Profit (loss) carried forward +€61,686
up €61,686 (+6016.0%), from €1,025 to €62,711
- Tax, wage and social debts -€48,660
down €48,660 (-43.9%), from €110,864 to €62,205
of which Remuneration and social security: -€55,796
- Other debts +€44,851
up €44,851 (+297.9%), from €15,056 to €59,906
- Reserves +€30,000
up €30,000 (+24.0%), from €125,000 to €155,000
of which Distributable reserves: +€30,000
- Turnover +€316,290
up €316,290 (+18.5%), from €1.7m to €2.0m
- Purchases and services +€171,854
up €171,854 (+15.0%), from €1.1m to €1.3m
- Gross operating margin +€111,061
up €111,061 (+18.1%), from €614,369 to €725,429
- Taxes +€20,477
up €20,477 (+617.9%), from €3,314 to €23,792
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 | €1,310,636 | €1,387,425 | +€76,788 | +5.9% |
| Fixed assets | 21/28 | €957,403 | €928,500 | -€28,903 | -3.0% |
| Intangible fixed assets | 21 | €1,836 | €10,114 | +€8,278 | +451.0% |
| Tangible fixed assets | 22/27 | €955,567 | €918,386 | -€37,181 | -3.9% |
| Land and buildings | 22 | €803,413 | €766,725 | -€36,687 | -4.6% |
| Plant, machinery and equipment | 23 | €14,625 | €49,262 | +€34,637 | +236.8% |
| Furniture and vehicles | 24 | €137,530 | €102,399 | -€35,131 | -25.5% |
| Current assets | 29/58 | €353,234 | €458,925 | +€105,691 | +29.9% |
| Amounts receivable after more than one year | 29 | €68,000 | €68,000 | = | 0.0% |
| Other amounts receivable | 291 | €68,000 | €68,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €24,081 | €21,552 | -€2,529 | -10.5% |
| Stocks | 30/36 | €24,081 | €21,552 | -€2,529 | -10.5% |
| Amounts receivable within one year | 40/41 | €145,664 | €235,207 | +€89,543 | +61.5% |
| Trade receivables | 40 | €63,684 | €146,096 | +€82,412 | +129.4% |
| Other amounts receivable | 41 | €81,981 | €89,111 | +€7,130 | +8.7% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €18,026 | €62,209 | +€44,184 | +245.1% |
| Deferred charges and accrued income | 490/1 | €97,462 | €71,957 | -€25,506 | -26.2% |
| Total equity and liabilities | 10/49 | €1,310,636 | €1,387,425 | +€76,788 | +5.9% |
| Equity | 10/15 | €213,675 | €305,361 | +€91,686 | +42.9% |
| Contributions | 10/11 | €87,650 | €87,650 | = | 0.0% |
| Reserves | 13 | €125,000 | €155,000 | +€30,000 | +24.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €115,000 | €145,000 | +€30,000 | +26.1% |
| Profit (loss) carried forward | 14 | €1,025 | €62,711 | +€61,686 | +6016.0% |
| Amounts payable | 17/49 | €1,096,961 | €1,082,064 | -€14,897 | -1.4% |
| Amounts payable after more than one year | 17 | €757,863 | €747,830 | -€10,033 | -1.3% |
| Financial debts | 170/4 | €757,863 | €747,830 | -€10,033 | -1.3% |
| Amounts payable within one year | 42/48 | €339,098 | €334,234 | -€4,865 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €122,166 | €129,640 | +€7,474 | +6.1% |
| Financial debts | 43 | €11 | - | -€11 | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €11 | - | -€11 | |
| Trade debts | 44 | €91,002 | €82,482 | -€8,520 | -9.4% |
| Suppliers | 440/4 | €91,002 | €82,482 | -€8,520 | -9.4% |
| Taxes, remuneration and social security | 45 | €110,864 | €62,205 | -€48,660 | -43.9% |
| Taxes | 450/3 | €18,475 | €25,611 | +€7,136 | +38.6% |
| Remuneration and social security | 454/9 | €92,389 | €36,593 | -€55,796 | -60.4% |
| Other amounts payable | 47/48 | €15,056 | €59,906 | +€44,851 | +297.9% |
| Turnover | 70 | €1,713,051 | €2,029,341 | +€316,290 | +18.5% |
| Non-recurring operating income | 76A | €14,480 | - | -€14,480 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,146,332 | €1,318,187 | +€171,854 | +15.0% |
| Remuneration, social security and pensions | 62 | €411,962 | €414,496 | +€2,534 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,228 | €98,290 | +€5,062 | +5.4% |
| Other operating charges | 640/8 | €15,405 | €25,917 | +€10,513 | +68.2% |
| Non-recurring operating charges | 66A | €100 | €1,028 | +€928 | +928.0% |
| Gross operating margin | 9900 | €614,369 | €725,429 | +€111,061 | +18.1% |
| Operating profit (loss) | 9901 | €93,674 | €185,698 | +€92,024 | +98.2% |
| Financial income | 75/76B | €2,508 | €2,129 | -€379 | -15.1% |
| Recurring financial income | 75 | €2,508 | €2,129 | -€379 | -15.1% |
| Financial charges | 65/66B | €29,380 | €22,350 | -€7,030 | -23.9% |
| Recurring financial charges | 65 | €29,380 | €22,350 | -€7,030 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €66,802 | €165,478 | +€98,676 | +147.7% |
| Income taxes | 67/77 | €3,314 | €23,792 | +€20,477 | +617.9% |
| Profit (loss) for the period | 9904 | €63,488 | €141,686 | +€78,198 | +123.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,488 | €141,686 | +€78,198 | +123.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.