BOUNCE WEAR: 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.
BOUNCE WEAR
Largest movements
- Stocks and contracts -€530,783
down €530,783 (-40.0%), from €1.3m to €795,639
- Tangible fixed assets -€123,043
down €123,043 (-11.9%), from €1.0m to €907,821
of which Other tangible fixed assets: -€68,057
- Cash -€108,770
down €108,770 (-42.8%), from €254,200 to €145,430
mainly Net result for the year (-€929,664) and Debts after one year (-€90,455)
- Reserves -€929,664
down €929,664 (-59.1%), from €1.6m to €642,452
- Trade debts +€314,774
up €314,774 (+24.9%), from €1.3m to €1.6m
- Debts after one year -€90,455
down €90,455 (-34.1%), from €265,509 to €175,054
- Gross operating margin -€431,576
down €431,576 (-67.5%), from €639,620 to €208,044
- Write-downs +€44,231
no longer reported in 2026 (was -€44,231)
- Taxes +€28,241
up €28,241 (+611%), from €4,622 to €32,863
- Staff costs +€19,354
up €19,354 (+2.2%), from €862,863 to €882,218
- Depreciation -€16,319
down €16,319 (-9.2%), from €176,833 to €160,513
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,475,347 | €3,728,505 | -€746,842 | -16.7% |
| Fixed assets | 21/28 | €1,093,681 | €970,368 | -€123,313 | -11.3% |
| Tangible fixed assets | 22/27 | €1,030,864 | €907,821 | -€123,043 | -11.9% |
| Land and buildings | 22 | €586,495 | €559,463 | -€27,032 | -4.6% |
| Plant, machinery and equipment | 23 | €31,609 | €20,020 | -€11,589 | -36.7% |
| Furniture and vehicles | 24 | €42,282 | €25,917 | -€16,365 | -38.7% |
| Other tangible fixed assets | 26 | €370,477 | €302,420 | -€68,057 | -18.4% |
| Financial fixed assets | 28 | €62,817 | €62,548 | -€270 | -0.4% |
| Current assets | 29/58 | €3,381,665 | €2,758,136 | -€623,529 | -18.4% |
| Stocks and contracts in progress | 3 | €1,326,422 | €795,639 | -€530,783 | -40.0% |
| Stocks | 30/36 | €1,326,422 | €795,639 | -€530,783 | -40.0% |
| Amounts receivable within one year | 40/41 | €1,780,874 | €1,791,043 | +€10,169 | +0.6% |
| Trade receivables | 40 | €1,403,497 | €1,448,627 | +€45,130 | +3.2% |
| Other amounts receivable | 41 | €377,377 | €342,416 | -€34,961 | -9.3% |
| Cash at bank and in hand | 54/58 | €254,200 | €145,430 | -€108,770 | -42.8% |
| Deferred charges and accrued income | 490/1 | €20,170 | €26,024 | +€5,855 | +29.0% |
| Total equity and liabilities | 10/49 | €4,475,347 | €3,728,505 | -€746,842 | -16.7% |
| Equity | 10/15 | €1,643,916 | €714,252 | -€929,664 | -56.6% |
| Contributions | 10/11 | €71,800 | €71,800 | = | 0.0% |
| Reserves | 13 | €1,572,116 | €642,452 | -€929,664 | -59.1% |
| Distributable reserves | 133 | €1,572,116 | €642,452 | -€929,664 | -59.1% |
| Amounts payable | 17/49 | €2,831,430 | €3,014,253 | +€182,823 | +6.5% |
| Amounts payable after more than one year | 17 | €265,509 | €175,054 | -€90,455 | -34.1% |
| Financial debts | 170/4 | €265,509 | €175,054 | -€90,455 | -34.1% |
| Amounts payable within one year | 42/48 | €2,562,671 | €2,839,198 | +€276,527 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €1,026,167 | €990,455 | -€35,712 | -3.5% |
| Financial debts | 43 | €49,000 | €51,739 | +€2,739 | +5.6% |
| Other loans | 439 | €49,000 | €51,739 | +€2,739 | +5.6% |
| Trade debts | 44 | €1,264,750 | €1,579,524 | +€314,774 | +24.9% |
| Suppliers | 440/4 | €1,264,750 | €1,579,524 | +€314,774 | +24.9% |
| Taxes, remuneration and social security | 45 | €121,709 | €142,526 | +€20,817 | +17.1% |
| Taxes | 450/3 | €48,467 | €69,230 | +€20,763 | +42.8% |
| Remuneration and social security | 454/9 | €73,242 | €73,296 | +€54 | +0.1% |
| Other amounts payable | 47/48 | €101,046 | €74,955 | -€26,091 | -25.8% |
| Accrued charges and deferred income | 492/3 | €3,250 | - | -€3,250 | |
| Non-recurring operating income | 76A | - | €29,565 | +€29,565 | |
| Remuneration, social security and pensions | 62 | €862,863 | €882,218 | +€19,354 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,833 | €160,513 | -€16,319 | -9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€44,231 | - | +€44,231 | |
| Other operating charges | 640/8 | €1,053 | €998 | -€54 | -5.1% |
| Gross operating margin | 9900 | €639,620 | €208,044 | -€431,576 | -67.5% |
| Operating profit (loss) | 9901 | -€356,898 | -€835,686 | -€478,788 | -134% |
| Financial income | 75/76B | €2,917 | €3,864 | +€947 | +32.5% |
| Recurring financial income | 75 | €2,917 | €3,864 | +€947 | +32.5% |
| Financial charges | 65/66B | €72,677 | €64,980 | -€7,697 | -10.6% |
| Recurring financial charges | 65 | €72,677 | €64,980 | -€7,697 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€426,658 | -€896,801 | -€470,144 | -110% |
| Income taxes | 67/77 | €4,622 | €32,863 | +€28,241 | +611% |
| Profit (loss) for the period | 9904 | -€431,280 | -€929,664 | -€498,385 | -116% |
| Profit (loss) for the period to be appropriated | 9905 | -€431,280 | -€929,664 | -€498,385 | -116% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.