DE BOLLAARD: 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.
DE BOLLAARD
Largest movements
- Tangible fixed assets -€50,591
down €50,591 (-9.0%), from €561,281 to €510,690
of which Land and buildings: -€46,212
- Cash +€10,162
up €10,162 (+12.4%), from €82,040 to €92,202
mainly Depreciation (+€52,126) and Tax, wage and social debts (+€264)
- Profit (loss) carried forward -€34,762
down €34,762 (-29.1%), from -€119,390 to -€154,151
- Gross operating margin +€7,031
up €7,031 (+42.7%), from €16,463 to €23,493
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 | €668,226 | €631,698 | -€36,528 | -5.5% |
| Fixed assets | 21/28 | €561,281 | €510,690 | -€50,591 | -9.0% |
| Tangible fixed assets | 22/27 | €561,281 | €510,690 | -€50,591 | -9.0% |
| Land and buildings | 22 | €553,291 | €507,079 | -€46,212 | -8.4% |
| Furniture and vehicles | 24 | €7,990 | €3,611 | -€4,379 | -54.8% |
| Current assets | 29/58 | €106,945 | €121,007 | +€14,062 | +13.1% |
| Amounts receivable within one year | 40/41 | €20,905 | €24,806 | +€3,901 | +18.7% |
| Trade receivables | 40 | €20,905 | €24,806 | +€3,901 | +18.7% |
| Current investments | 50/53 | €4,000 | €4,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €82,040 | €92,202 | +€10,162 | +12.4% |
| Total equity and liabilities | 10/49 | €668,226 | €631,698 | -€36,528 | -5.5% |
| Equity | 10/15 | €649,805 | €615,044 | -€34,762 | -5.3% |
| Contributions | 10/11 | €410,100 | €410,100 | = | 0.0% |
| Reserves | 13 | €359,095 | €359,095 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €321,595 | €321,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,390 | -€154,151 | -€34,762 | -29.1% |
| Amounts payable | 17/49 | €18,421 | €16,654 | -€1,767 | -9.6% |
| Amounts payable within one year | 42/48 | €18,421 | €16,654 | -€1,767 | -9.6% |
| Trade debts | 44 | €4,234 | €2,176 | -€2,058 | -48.6% |
| Suppliers | 440/4 | €4,234 | €2,176 | -€2,058 | -48.6% |
| Taxes, remuneration and social security | 45 | €1,132 | €1,395 | +€264 | +23.3% |
| Taxes | 450/3 | €1,132 | €1,395 | +€264 | +23.3% |
| Other amounts payable | 47/48 | €13,055 | €13,083 | +€28 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,119 | €52,126 | +€6 | 0.0% |
| Other operating charges | 640/8 | €5,778 | €5,851 | +€73 | +1.3% |
| Gross operating margin | 9900 | €16,463 | €23,493 | +€7,031 | +42.7% |
| Operating profit (loss) | 9901 | -€41,435 | -€34,483 | +€6,952 | +16.8% |
| Financial income | 75/76B | €79 | €103 | +€24 | +30.8% |
| Recurring financial income | 75 | €79 | €103 | +€24 | +30.8% |
| Financial charges | 65/66B | €108 | €89 | -€19 | -17.8% |
| Recurring financial charges | 65 | €108 | €89 | -€19 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€41,464 | -€34,469 | +€6,995 | +16.9% |
| Income taxes | 67/77 | €226 | €293 | +€67 | +29.7% |
| Profit (loss) for the period | 9904 | -€41,690 | -€34,762 | +€6,928 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,690 | -€34,762 | +€6,928 | +16.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.