BOURNONVILLE L: 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.
BOURNONVILLE L
Largest movements
- Receivables within one year -€221,311
down €221,311 (-50.4%), from €439,510 to €218,200
of which Trade receivables: -€226,668
- Cash -€64,362
down €64,362 (-29.3%), from €219,553 to €155,192
mainly Trade debts (-€234,278) and Investment in fixed assets (net) (-€94,535)
- Stocks and contracts +€41,359
up €41,359 (+733%), from €5,645 to €47,004
- Tangible fixed assets +€15,824
up €15,824 (+5.8%), from €271,956 to €287,779
of which Land and buildings: +€54,969
- Trade debts -€234,278
down €234,278 (-57.1%), from €410,422 to €176,144
- Reserves +€46,984
up €46,984 (+29.1%), from €161,455 to €208,439
of which Distributable reserves: +€48,700
- Debts after one year -€20,772
down €20,772 (-25.5%), from €81,302 to €60,530
- Tax, wage and social debts -€11,123
down €11,123 (-31.0%), from €35,878 to €24,755
- Gross operating margin -€24,059
down €24,059 (-13.4%), from €178,892 to €154,833
- Taxes -€9,853
down €9,853 (-31.0%), from €31,756 to €21,904
- Depreciation +€3,746
up €3,746 (+5.0%), from €74,966 to €78,712
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 | €989,790 | €761,300 | -€228,490 | -23.1% |
| Fixed assets | 21/28 | €271,956 | €287,779 | +€15,824 | +5.8% |
| Tangible fixed assets | 22/27 | €271,956 | €287,779 | +€15,824 | +5.8% |
| Land and buildings | 22 | €99,702 | €154,671 | +€54,969 | +55.1% |
| Plant, machinery and equipment | 23 | €55,573 | €48,534 | -€7,039 | -12.7% |
| Furniture and vehicles | 24 | €29,835 | €24,623 | -€5,212 | -17.5% |
| Other tangible fixed assets | 26 | €86,845 | €59,951 | -€26,895 | -31.0% |
| Current assets | 29/58 | €717,835 | €473,521 | -€244,314 | -34.0% |
| Stocks and contracts in progress | 3 | €5,645 | €47,004 | +€41,359 | +733% |
| Stocks | 30/36 | €5,645 | €47,004 | +€41,359 | +733% |
| Amounts receivable within one year | 40/41 | €439,510 | €218,200 | -€221,311 | -50.4% |
| Trade receivables | 40 | €438,101 | €211,433 | -€226,668 | -51.7% |
| Other amounts receivable | 41 | €1,409 | €6,767 | +€5,358 | +380% |
| Current investments | 50/53 | €53,126 | €53,126 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €219,553 | €155,192 | -€64,362 | -29.3% |
| Total equity and liabilities | 10/49 | €989,790 | €761,300 | -€228,490 | -23.1% |
| Equity | 10/15 | €377,807 | €424,867 | +€47,060 | +12.5% |
| Contributions | 10/11 | €129,500 | €129,500 | = | 0.0% |
| Reserves | 13 | €161,455 | €208,439 | +€46,984 | +29.1% |
| Tax-exempt reserves | 132 | €5,205 | €3,489 | -€1,716 | -33.0% |
| Distributable reserves | 133 | €156,250 | €204,950 | +€48,700 | +31.2% |
| Profit (loss) carried forward | 14 | €86,851 | €86,928 | +€76 | +0.1% |
| Provisions and deferred taxes | 16 | €1,942 | €1,221 | -€721 | -37.1% |
| Deferred taxes | 168 | €1,942 | €1,221 | -€721 | -37.1% |
| Amounts payable | 17/49 | €610,041 | €335,212 | -€274,829 | -45.1% |
| Amounts payable after more than one year | 17 | €81,302 | €60,530 | -€20,772 | -25.5% |
| Financial debts | 170/4 | €81,302 | €60,530 | -€20,772 | -25.5% |
| Amounts payable within one year | 42/48 | €528,739 | €274,682 | -€254,057 | -48.0% |
| Current portion of amounts payable after more than one year | 42 | €29,424 | €22,397 | -€7,027 | -23.9% |
| Trade debts | 44 | €410,422 | €176,144 | -€234,278 | -57.1% |
| Suppliers | 440/4 | €410,422 | €176,144 | -€234,278 | -57.1% |
| Taxes, remuneration and social security | 45 | €35,878 | €24,755 | -€11,123 | -31.0% |
| Taxes | 450/3 | €35,878 | €24,755 | -€11,123 | -31.0% |
| Other amounts payable | 47/48 | €53,015 | €51,386 | -€1,629 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,966 | €78,712 | +€3,746 | +5.0% |
| Other operating charges | 640/8 | €6,323 | €5,693 | -€629 | -10.0% |
| Gross operating margin | 9900 | €178,892 | €154,833 | -€24,059 | -13.4% |
| Operating profit (loss) | 9901 | €97,603 | €70,428 | -€27,175 | -27.8% |
| Financial income | 75/76B | €540 | €1,572 | +€1,032 | +191% |
| Recurring financial income | 75 | €540 | €1,572 | +€1,032 | +191% |
| Financial charges | 65/66B | €3,107 | €3,757 | +€650 | +20.9% |
| Recurring financial charges | 65 | €3,107 | €3,757 | +€650 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €95,035 | €68,242 | -€26,793 | -28.2% |
| Transfer from deferred taxes | 780 | €721 | €721 | = | 0.0% |
| Income taxes | 67/77 | €31,756 | €21,904 | -€9,853 | -31.0% |
| Profit (loss) for the period | 9904 | €64,000 | €47,060 | -€16,940 | -26.5% |
| Transfer from tax-exempt reserves | 789 | €1,716 | €1,716 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,716 | €48,776 | -€16,940 | -25.8% |
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 31 October 2026 via checked.be.