BOULLE: 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.
BOULLE
Largest movements
- Tangible fixed assets -€20,756
down €20,756 (-5.8%), from €356,163 to €335,407
of which Land and buildings: -€20,165
- Cash -€19,494
down €19,494 (-61.6%), from €31,661 to €12,167
mainly Trade debts (-€13,939) and Net result for the year (-€10,169)
- Trade debts -€13,939
down €13,939 (-84.2%), from €16,563 to €2,624
- Profit (loss) carried forward -€10,169
down €10,169 (-84.1%), from -€12,084 to -€22,253
- Other debts -€8,450
down €8,450 (-4.8%), from €174,805 to €166,355
- Tax, wage and social debts -€5,863
down €5,863 (-29.8%), from €19,693 to €13,830
of which Taxes: -€7,863
- Gross operating margin +€26,370
up €26,370, from -€6,700 to €19,670
- Depreciation +€2,316
up €2,316 (+11.9%), from €19,399 to €21,715
- Other operating charges +€2,204
up €2,204 (+81.0%), from €2,721 to €4,924
- Financial charges -€798
down €798 (-29.9%), from €2,674 to €1,875
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 | €422,009 | €383,588 | -€38,421 | -9.1% |
| Fixed assets | 21/28 | €356,163 | €335,407 | -€20,756 | -5.8% |
| Tangible fixed assets | 22/27 | €356,163 | €335,407 | -€20,756 | -5.8% |
| Land and buildings | 22 | €353,180 | €333,014 | -€20,165 | -5.7% |
| Plant, machinery and equipment | 23 | €2,983 | - | -€2,983 | |
| Furniture and vehicles | 24 | - | €2,393 | +€2,393 | |
| Current assets | 29/58 | €65,846 | €48,181 | -€17,665 | -26.8% |
| Amounts receivable after more than one year | 29 | €2,000 | €2,000 | = | 0.0% |
| Trade receivables | 290 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,038 | €30,301 | +€2,263 | +8.1% |
| Trade receivables | 40 | €28,038 | €30,126 | +€2,088 | +7.4% |
| Other amounts receivable | 41 | - | €175 | +€175 | |
| Cash at bank and in hand | 54/58 | €31,661 | €12,167 | -€19,494 | -61.6% |
| Deferred charges and accrued income | 490/1 | €4,146 | €3,713 | -€434 | -10.5% |
| Total equity and liabilities | 10/49 | €422,009 | €383,588 | -€38,421 | -9.1% |
| Equity | 10/15 | €210,948 | €200,779 | -€10,169 | -4.8% |
| Contributions | 10/11 | €36,355 | €36,355 | = | 0.0% |
| Reserves | 13 | €186,677 | €186,677 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,875 | €4,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,875 | €4,875 | = | 0.0% |
| Distributable reserves | 133 | €181,802 | €181,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,084 | -€22,253 | -€10,169 | -84.1% |
| Amounts payable | 17/49 | €211,061 | €182,809 | -€28,253 | -13.4% |
| Amounts payable within one year | 42/48 | €211,061 | €182,809 | -€28,253 | -13.4% |
| Trade debts | 44 | €16,563 | €2,624 | -€13,939 | -84.2% |
| Suppliers | 440/4 | €16,563 | €2,624 | -€13,939 | -84.2% |
| Taxes, remuneration and social security | 45 | €19,693 | €13,830 | -€5,863 | -29.8% |
| Taxes | 450/3 | €19,693 | €11,830 | -€7,863 | -39.9% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €174,805 | €166,355 | -€8,450 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,399 | €21,715 | +€2,316 | +11.9% |
| Other operating charges | 640/8 | €2,721 | €4,924 | +€2,204 | +81.0% |
| Gross operating margin | 9900 | -€6,700 | €19,670 | +€26,370 | |
| Operating profit (loss) | 9901 | -€28,820 | -€6,969 | +€21,851 | +75.8% |
| Financial income | 75/76B | €13 | €1 | -€12 | -92.9% |
| Recurring financial income | 75 | €13 | €1 | -€12 | -92.9% |
| Financial charges | 65/66B | €2,674 | €1,875 | -€798 | -29.9% |
| Recurring financial charges | 65 | €2,674 | €1,875 | -€798 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | -€31,481 | -€8,843 | +€22,638 | +71.9% |
| Income taxes | 67/77 | €1,285 | €1,325 | +€40 | +3.1% |
| Profit (loss) for the period | 9904 | -€32,766 | -€10,169 | +€22,597 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,766 | -€10,169 | +€22,597 | +69.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.