BOUILLON CINE: 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.
BOUILLON CINE
Largest movements
- Tangible fixed assets +€20,057
up €20,057 (+76.9%), from €26,095 to €46,152
of which Plant, machinery and equipment: +€22,280
- Current investments -€7,803
down €7,803 (-6.8%), from €115,432 to €107,629
- Cash -€5,077
down €5,077 (-27.4%), from €18,529 to €13,452
mainly Investment in fixed assets (net) (-€27,643) and Trade debts (-€1,718)
- Receivables within one year -€3,455
down €3,455 (-66.0%), from €5,235 to €1,780
of which Other amounts receivable: -€4,193
- Reserves +€5,016
up €5,016 (+5.0%), from €100,000 to €105,016
- Financial charges -€9,275
down €9,275 (-94.2%), from €9,841 to €566
- Gross operating margin -€6,831
down €6,831 (-31.2%), from €21,902 to €15,071
- Depreciation +€2,004
up €2,004 (+34.6%), from €5,784 to €7,788
- Taxes +€499
up €499 (+16,633%), from €3 to €502
- Other operating charges +€339
up €339 (+29.2%), from €1,160 to €1,499
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 | €169,493 | €173,430 | +€3,937 | +2.3% |
| Formation expenses | 20 | €812 | €610 | -€202 | -24.9% |
| Fixed assets | 21/28 | €26,095 | €46,152 | +€20,057 | +76.9% |
| Tangible fixed assets | 22/27 | €26,095 | €46,152 | +€20,057 | +76.9% |
| Plant, machinery and equipment | 23 | €17,192 | €39,472 | +€22,280 | +130% |
| Furniture and vehicles | 24 | €8,903 | €6,680 | -€2,223 | -25.0% |
| Current assets | 29/58 | €142,586 | €126,668 | -€15,918 | -11.2% |
| Stocks and contracts in progress | 3 | €2,085 | €2,290 | +€205 | +9.8% |
| Stocks | 30/36 | €2,085 | €2,290 | +€205 | +9.8% |
| Amounts receivable within one year | 40/41 | €5,235 | €1,780 | -€3,455 | -66.0% |
| Trade receivables | 40 | €726 | €1,464 | +€738 | +102% |
| Other amounts receivable | 41 | €4,509 | €316 | -€4,193 | -93.0% |
| Current investments | 50/53 | €115,432 | €107,629 | -€7,803 | -6.8% |
| Cash at bank and in hand | 54/58 | €18,529 | €13,452 | -€5,077 | -27.4% |
| Deferred charges and accrued income | 490/1 | €1,305 | €1,517 | +€212 | +16.2% |
| Total equity and liabilities | 10/49 | €169,493 | €173,430 | +€3,937 | +2.3% |
| Equity | 10/15 | €163,334 | €168,350 | +€5,016 | +3.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €100,000 | €105,016 | +€5,016 | +5.0% |
| Distributable reserves | 133 | €100,000 | €105,016 | +€5,016 | +5.0% |
| Profit (loss) carried forward | 14 | €55,274 | €55,274 | = | 0.0% |
| Amounts payable | 17/49 | €6,159 | €5,080 | -€1,079 | -17.5% |
| Amounts payable within one year | 42/48 | €5,869 | €3,893 | -€1,976 | -33.7% |
| Financial debts | 43 | €750 | - | -€750 | |
| Credit institutions | 430/8 | €750 | - | -€750 | |
| Trade debts | 44 | €4,259 | €2,541 | -€1,718 | -40.3% |
| Suppliers | 440/4 | €4,259 | €2,541 | -€1,718 | -40.3% |
| Taxes, remuneration and social security | 45 | - | €502 | +€502 | |
| Taxes | 450/3 | - | €502 | +€502 | |
| Other amounts payable | 47/48 | €860 | €850 | -€10 | -1.2% |
| Accrued charges and deferred income | 492/3 | €290 | €1,187 | +€897 | +309% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,784 | €7,788 | +€2,004 | +34.6% |
| Other operating charges | 640/8 | €1,160 | €1,499 | +€339 | +29.2% |
| Gross operating margin | 9900 | €21,902 | €15,071 | -€6,831 | -31.2% |
| Operating profit (loss) | 9901 | €14,958 | €5,784 | -€9,174 | -61.3% |
| Financial income | 75/76B | €209 | €300 | +€91 | +43.5% |
| Recurring financial income | 75 | €209 | €300 | +€91 | +43.5% |
| Financial charges | 65/66B | €9,841 | €566 | -€9,275 | -94.2% |
| Recurring financial charges | 65 | €9,841 | €566 | -€9,275 | -94.2% |
| Profit (loss) for the period before taxes | 9903 | €5,326 | €5,518 | +€192 | +3.6% |
| Income taxes | 67/77 | €3 | €502 | +€499 | +16,633% |
| Profit (loss) for the period | 9904 | €5,323 | €5,016 | -€307 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,323 | €5,016 | -€307 | -5.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.