BOULLÉE: 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.
BOULLÉE
Largest movements
- Cash -€4,774
down €4,774 (-18.0%), from €26,481 to €21,707
mainly Trade debts (-€20,882) and Contributions, distributions and other (-€10,000)
- Stocks and contracts -€1,330
down €1,330 (-10.5%), from €12,655 to €11,325
- Trade debts -€20,882
down €20,882 (-78.2%), from €26,712 to €5,830
- Tax, wage and social debts +€8,009
up €8,009 (+61.2%), from €13,093 to €21,102
of which Taxes: +€7,876
- Profit (loss) carried forward +€5,740
up €5,740 (+17.0%), from €33,775 to €39,515
- Gross operating margin -€5,137
down €5,137 (-4.9%), from €104,556 to €99,419
- Staff costs -€4,111
down €4,111 (-5.3%), from €77,629 to €73,518
- Other operating charges -€2,544
down €2,544 (-34.7%), from €7,325 to €4,781
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 | €89,780 | €82,647 | -€7,133 | -7.9% |
| Fixed assets | 21/28 | €3,029 | €2,422 | -€607 | -20.0% |
| Tangible fixed assets | 22/27 | €3,029 | €2,422 | -€607 | -20.0% |
| Furniture and vehicles | 24 | €3,029 | €2,422 | -€607 | -20.0% |
| Current assets | 29/58 | €86,751 | €80,225 | -€6,526 | -7.5% |
| Stocks and contracts in progress | 3 | €12,655 | €11,325 | -€1,330 | -10.5% |
| Stocks | 30/36 | €12,655 | €11,325 | -€1,330 | -10.5% |
| Amounts receivable within one year | 40/41 | €46,389 | €46,245 | -€144 | -0.3% |
| Trade receivables | 40 | €925 | - | -€925 | |
| Other amounts receivable | 41 | €45,464 | €46,245 | +€781 | +1.7% |
| Cash at bank and in hand | 54/58 | €26,481 | €21,707 | -€4,774 | -18.0% |
| Deferred charges and accrued income | 490/1 | €1,226 | €948 | -€278 | -22.7% |
| Total equity and liabilities | 10/49 | €89,780 | €82,647 | -€7,133 | -7.9% |
| Equity | 10/15 | €39,975 | €45,715 | +€5,740 | +14.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,775 | €39,515 | +€5,740 | +17.0% |
| Amounts payable | 17/49 | €49,805 | €36,932 | -€12,873 | -25.8% |
| Amounts payable within one year | 42/48 | €49,805 | €36,932 | -€12,873 | -25.8% |
| Trade debts | 44 | €26,712 | €5,830 | -€20,882 | -78.2% |
| Suppliers | 440/4 | €26,712 | €5,830 | -€20,882 | -78.2% |
| Taxes, remuneration and social security | 45 | €13,093 | €21,102 | +€8,009 | +61.2% |
| Taxes | 450/3 | €6,437 | €14,313 | +€7,876 | +122% |
| Remuneration and social security | 454/9 | €6,656 | €6,789 | +€133 | +2.0% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €77,629 | €73,518 | -€4,111 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5 | €607 | +€602 | +12,040% |
| Other operating charges | 640/8 | €7,325 | €4,781 | -€2,544 | -34.7% |
| Gross operating margin | 9900 | €104,556 | €99,419 | -€5,137 | -4.9% |
| Operating profit (loss) | 9901 | €19,597 | €20,513 | +€916 | +4.7% |
| Financial income | 75/76B | €396 | €388 | -€8 | -2.0% |
| Recurring financial income | 75 | €396 | €388 | -€8 | -2.0% |
| Financial charges | 65/66B | €2,406 | €2,697 | +€291 | +12.1% |
| Recurring financial charges | 65 | €2,406 | €2,697 | +€291 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €17,587 | €18,204 | +€617 | +3.5% |
| Income taxes | 67/77 | €2,111 | €2,464 | +€353 | +16.7% |
| Profit (loss) for the period | 9904 | €15,476 | €15,740 | +€264 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,476 | €15,740 | +€264 | +1.7% |
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 20 October 2026 via checked.be.