BOURGOIS NELE: what changed
BOURGOIS NELE
Largest movements
- Cash +€16,880
up €16,880 (+16.7%), from €100,807 to €117,687
mainly Other debts (+€19,940) and Depreciation (+€12,485)
- Tangible fixed assets -€12,485
down €12,485 (-22.8%), from €54,736 to €42,251
- Other debts +€19,940
up €19,940 (+29.2%), from €68,175 to €88,115
- Reserves -€15,730
down €15,730 (-27.0%), from €58,347 to €42,617
- Debts after one year +€8,230
up €8,230 (+8,230%), from €100 to €8,330
- Accrued charges and deferred income -€3,948
down €3,948 (-100%), from €3,948 to €0
- Tax, wage and social debts -€3,102
down €3,102 (-48.1%), from €6,447 to €3,346
- Gross operating margin -€12,422
down €12,422 (-33.8%), from €36,760 to €24,339
- Depreciation +€5,786
up €5,786 (+86.4%), from €6,698 to €12,485
- Taxes -€2,802
down €2,802 (-47.9%), from €5,847 to €3,046
- Financial charges +€1,659
up €1,659 (+41.6%), from €3,987 to €5,646
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,721 | €167,752 | +€5,032 | +3.1% |
| Fixed assets | 21/28 | €54,736 | €42,251 | -€12,485 | -22.8% |
| Tangible fixed assets | 22/27 | €54,736 | €42,251 | -€12,485 | -22.8% |
| Furniture and vehicles | 24 | €54,736 | €42,251 | -€12,485 | -22.8% |
| Current assets | 29/58 | €107,985 | €125,501 | +€17,516 | +16.2% |
| Stocks and contracts in progress | 3 | €77 | €178 | +€101 | +131% |
| Stocks | 30/36 | €77 | €178 | +€101 | +131% |
| Amounts receivable within one year | 40/41 | €5,061 | €6,490 | +€1,429 | +28.2% |
| Trade receivables | 40 | €5,061 | €6,490 | +€1,429 | +28.2% |
| Cash at bank and in hand | 54/58 | €100,807 | €117,687 | +€16,880 | +16.7% |
| Deferred charges and accrued income | 490/1 | €2,040 | €1,146 | -€894 | -43.8% |
| Total equity and liabilities | 10/49 | €162,721 | €167,752 | +€5,032 | +3.1% |
| Equity | 10/15 | €82,517 | €66,786 | -€15,730 | -19.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €58,347 | €42,617 | -€15,730 | -27.0% |
| Distributable reserves | 133 | €58,347 | €42,617 | -€15,730 | -27.0% |
| Profit (loss) carried forward | 14 | €4,170 | €4,170 | = | 0.0% |
| Amounts payable | 17/49 | €80,204 | €100,966 | +€20,762 | +25.9% |
| Amounts payable after more than one year | 17 | €100 | €8,330 | +€8,230 | +8,230% |
| Other amounts payable | 178/9 | €100 | €8,330 | +€8,230 | +8,230% |
| Amounts payable within one year | 42/48 | €76,156 | €92,636 | +€16,481 | +21.6% |
| Trade debts | 44 | €1,533 | €1,175 | -€358 | -23.3% |
| Suppliers | 440/4 | €1,533 | €1,175 | -€358 | -23.3% |
| Taxes, remuneration and social security | 45 | €6,447 | €3,346 | -€3,102 | -48.1% |
| Taxes | 450/3 | €6,447 | €3,346 | -€3,102 | -48.1% |
| Other amounts payable | 47/48 | €68,175 | €88,115 | +€19,940 | +29.2% |
| Accrued charges and deferred income | 492/3 | €3,948 | €0 | -€3,948 | -100% |
| Non-recurring operating income | 76A | €29,013 | €0 | -€29,013 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,698 | €12,485 | +€5,786 | +86.4% |
| Other operating charges | 640/8 | €2,556 | €2,234 | -€322 | -12.6% |
| Gross operating margin | 9900 | €36,760 | €24,339 | -€12,422 | -33.8% |
| Operating profit (loss) | 9901 | €27,506 | €9,620 | -€17,886 | -65.0% |
| Financial income | 75/76B | - | €150 | +€150 | |
| Recurring financial income | 75 | - | €150 | +€150 | |
| Financial charges | 65/66B | €3,987 | €5,646 | +€1,659 | +41.6% |
| Recurring financial charges | 65 | €3,987 | €5,646 | +€1,659 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €23,519 | €4,124 | -€19,395 | -82.5% |
| Income taxes | 67/77 | €5,847 | €3,046 | -€2,802 | -47.9% |
| Profit (loss) for the period | 9904 | €17,671 | €1,078 | -€16,593 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,671 | €1,078 | -€16,593 | -93.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.