BOURDEAUD'HUI GROUP: 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.
BOURDEAUD'HUI GROUP
Largest movements
- Receivables within one year -€94,470
down €94,470 (-46.1%), from €205,032 to €110,561
of which Other amounts receivable: -€91,792
- Short-term financial debts -€59,875
no longer reported in 2025 (was €59,875)
- Profit (loss) carried forward -€12,424
down €12,424 (-25.0%), from €49,726 to €37,302
- Tax, wage and social debts -€11,554
no longer reported in 2025 (was €11,554)
- Trade debts -€6,207
down €6,207 (-69.1%), from €8,983 to €2,776
- Current portion of long-term debt -€3,000
down €3,000 (-54.5%), from €5,500 to €2,500
- Gross operating margin -€55,974
down €55,974, from €53,604 to -€2,369
- Taxes -€11,554
no longer reported in 2025 (was €11,554)
- Financial charges +€3,665
up €3,665 (+57.3%), from €6,394 to €10,059
of which Non-recurring financial charges: +€6,178
- Staff costs -€2,760
no longer reported in 2025 (was €2,760)
- Other operating charges -€1,334
no longer reported in 2025 (was €1,334)
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 | €205,504 | €112,444 | -€93,061 | -45.3% |
| Current assets | 29/58 | €205,504 | €112,444 | -€93,061 | -45.3% |
| Amounts receivable within one year | 40/41 | €205,032 | €110,561 | -€94,470 | -46.1% |
| Trade receivables | 40 | €6,732 | €4,053 | -€2,678 | -39.8% |
| Other amounts receivable | 41 | €198,300 | €106,508 | -€91,792 | -46.3% |
| Cash at bank and in hand | 54/58 | €284 | €874 | +€590 | +207% |
| Deferred charges and accrued income | 490/1 | €188 | €1,008 | +€820 | +435% |
| Total equity and liabilities | 10/49 | €205,504 | €112,444 | -€93,061 | -45.3% |
| Equity | 10/15 | €105,507 | €93,083 | -€12,424 | -11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,581 | €49,581 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,721 | €47,721 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,726 | €37,302 | -€12,424 | -25.0% |
| Amounts payable | 17/49 | €99,997 | €19,360 | -€80,637 | -80.6% |
| Amounts payable after more than one year | 17 | €4,825 | €4,825 | = | 0.0% |
| Financial debts | 170/4 | €4,825 | €4,825 | = | 0.0% |
| Amounts payable within one year | 42/48 | €95,172 | €14,535 | -€80,637 | -84.7% |
| Current portion of amounts payable after more than one year | 42 | €5,500 | €2,500 | -€3,000 | -54.5% |
| Financial debts | 43 | €59,875 | - | -€59,875 | |
| Credit institutions | 430/8 | €59,875 | - | -€59,875 | |
| Trade debts | 44 | €8,983 | €2,776 | -€6,207 | -69.1% |
| Suppliers | 440/4 | €8,983 | €2,776 | -€6,207 | -69.1% |
| Taxes, remuneration and social security | 45 | €11,554 | - | -€11,554 | |
| Taxes | 450/3 | €11,554 | - | -€11,554 | |
| Other amounts payable | 47/48 | €9,260 | €9,260 | = | 0.0% |
| Non-recurring operating income | 76A | €54,465 | - | -€54,465 | |
| Remuneration, social security and pensions | 62 | €2,760 | - | -€2,760 | |
| Other operating charges | 640/8 | €1,334 | - | -€1,334 | |
| Gross operating margin | 9900 | €53,604 | -€2,369 | -€55,974 | |
| Operating profit (loss) | 9901 | €49,510 | -€2,369 | -€51,880 | |
| Financial income | 75/76B | €12 | €4 | -€8 | -65.5% |
| Recurring financial income | 75 | €12 | €4 | -€8 | -65.5% |
| Financial charges | 65/66B | €6,394 | €10,059 | +€3,665 | +57.3% |
| Recurring financial charges | 65 | €6,394 | €3,881 | -€2,514 | -39.3% |
| Non-recurring financial charges | 66B | - | €6,178 | +€6,178 | |
| Profit (loss) for the period before taxes | 9903 | €43,128 | -€12,424 | -€55,553 | |
| Income taxes | 67/77 | €11,554 | - | -€11,554 | |
| Profit (loss) for the period | 9904 | €31,574 | -€12,424 | -€43,998 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,574 | -€12,424 | -€43,998 |
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 25 October 2026 via checked.be.