De Bohemer: what changed
Two fiscal 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.
De Bohemer
Largest movements
- Receivables within one year +€30,079
up €30,079 (+948.3%), from €3,172 to €33,251
of which Trade receivables: +€29,788
- Tangible fixed assets -€25,553
down €25,553 (-11.3%), from €225,915 to €200,362
of which Land and buildings: -€15,782
- Other debts +€19,403
up €19,403 (+15.9%), from €121,920 to €141,323
- Debts after one year -€8,212
down €8,212 (-7.0%), from €117,482 to €109,270
- Profit (loss) carried forward -€6,928
down €6,928 (-39.1%), from -€17,729 to -€24,657
- Gross operating margin +€3,089
up €3,089 (+16.8%), from €18,435 to €21,524
- Depreciation -€1,542
down €1,542 (-5.7%), from €27,095 to €25,553
- Financial charges -€730
down €730 (-22.2%), from €3,293 to €2,563
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.
Cash bridge derived
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 | €236,378 | €241,116 | +€4,738 | +2.0% |
| Fixed assets | 21/28 | €225,915 | €200,362 | -€25,553 | -11.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €225,915 | €200,362 | -€25,553 | -11.3% |
| Land and buildings | 22 | €191,044 | €175,263 | -€15,782 | -8.3% |
| Plant, machinery and equipment | 23 | €34,104 | €24,732 | -€9,372 | -27.5% |
| Furniture and vehicles | 24 | €767 | €367 | -€400 | -52.1% |
| Current assets | 29/58 | €10,463 | €40,754 | +€30,291 | +289.5% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,172 | €33,251 | +€30,079 | +948.3% |
| Trade receivables | 40 | €2,370 | €32,158 | +€29,788 | +1256.8% |
| Other amounts receivable | 41 | €802 | €1,093 | +€291 | +36.3% |
| Cash at bank and in hand | 54/58 | €524 | €349 | -€175 | -33.4% |
| Deferred charges and accrued income | 490/1 | €1,767 | €2,154 | +€387 | +21.9% |
| Total equity and liabilities | 10/49 | €236,378 | €241,116 | +€4,738 | +2.0% |
| Equity | 10/15 | -€16,729 | -€23,657 | -€6,928 | -41.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,729 | -€24,657 | -€6,928 | -39.1% |
| Amounts payable | 17/49 | €253,107 | €264,773 | +€11,666 | +4.6% |
| Amounts payable after more than one year | 17 | €117,482 | €109,270 | -€8,212 | -7.0% |
| Financial debts | 170/4 | €117,482 | €109,270 | -€8,212 | -7.0% |
| Amounts payable within one year | 42/48 | €135,625 | €155,328 | +€19,702 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €8,066 | €8,212 | +€146 | +1.8% |
| Financial debts | 43 | €666 | €678 | +€12 | +1.8% |
| Credit institutions | 430/8 | €666 | €678 | +€12 | +1.8% |
| Trade debts | 44 | €3,911 | €5,115 | +€1,203 | +30.8% |
| Suppliers | 440/4 | €3,911 | €5,115 | +€1,203 | +30.8% |
| Taxes, remuneration and social security | 45 | €1,062 | €0 | -€1,062 | -100.0% |
| Taxes | 450/3 | €1,062 | €0 | -€1,062 | -100.0% |
| Other amounts payable | 47/48 | €121,920 | €141,323 | +€19,403 | +15.9% |
| Accrued charges and deferred income | 492/3 | - | €175 | +€175 | |
| Non-recurring operating income | 76A | €1,358 | €0 | -€1,358 | -100.0% |
| Remuneration, social security and pensions | 62 | €19 | €0 | -€19 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,095 | €25,553 | -€1,542 | -5.7% |
| Other operating charges | 640/8 | €378 | €336 | -€42 | -11.1% |
| Gross operating margin | 9900 | €18,435 | €21,524 | +€3,089 | +16.8% |
| Operating profit (loss) | 9901 | -€9,057 | -€4,365 | +€4,692 | +51.8% |
| Financial charges | 65/66B | €3,293 | €2,563 | -€730 | -22.2% |
| Recurring financial charges | 65 | €3,293 | €2,563 | -€730 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,350 | -€6,928 | +€5,422 | +43.9% |
| Profit (loss) for the period | 9904 | -€12,350 | -€6,928 | +€5,422 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,350 | -€6,928 | +€5,422 | +43.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.