Karting Bouillon: what changed
Karting Bouillon
Largest movements
- Tangible fixed assets -€45,593
down €45,593 (-16.3%), from €280,375 to €234,782
of which Plant, machinery and equipment: -€28,006
- Cash +€26,406
up €26,406 (+418%), from €6,323 to €32,729
mainly Depreciation (+€59,586) and Debts after one year (+€44,125)
- Receivables within one year -€20,909
down €20,909 (-56.9%), from €36,755 to €15,846
of which Other amounts receivable: -€27,130
- Trade debts -€67,384
down €67,384 (-96.8%), from €69,608 to €2,224
- Debts after one year +€44,125
new in 2025: €44,125
- Tax, wage and social debts -€11,052
down €11,052 (-92.0%), from €12,010 to €958
of which Taxes: -€11,180
- Current portion of long-term debt +€9,607
up €9,607 (+570%), from €1,686 to €11,293
- Reserves -€8,989
down €8,989 (-4.3%), from €208,772 to €199,783
of which Distributable reserves: -€8,989
- Depreciation +€19,930
up €19,930 (+50.3%), from €39,656 to €59,586
- Financial charges +€2,740
up €2,740 (+70.8%), from €3,870 to €6,610
- Staff costs +€2,628
up €2,628 (+6.0%), from €43,446 to €46,074
- Gross operating margin +€2,310
up €2,310 (+1.6%), from €141,091 to €143,401
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 | €330,951 | €291,983 | -€38,968 | -11.8% |
| Fixed assets | 21/28 | €280,375 | €234,782 | -€45,593 | -16.3% |
| Tangible fixed assets | 22/27 | €280,375 | €234,782 | -€45,593 | -16.3% |
| Land and buildings | 22 | €151,257 | €133,670 | -€17,587 | -11.6% |
| Plant, machinery and equipment | 23 | €129,118 | €101,112 | -€28,006 | -21.7% |
| Current assets | 29/58 | €50,576 | €57,201 | +€6,625 | +13.1% |
| Stocks and contracts in progress | 3 | €3,276 | €4,745 | +€1,469 | +44.8% |
| Stocks | 30/36 | €3,276 | €4,745 | +€1,469 | +44.8% |
| Amounts receivable within one year | 40/41 | €36,755 | €15,846 | -€20,909 | -56.9% |
| Trade receivables | 40 | €9,625 | €15,846 | +€6,221 | +64.6% |
| Other amounts receivable | 41 | €27,130 | - | -€27,130 | |
| Cash at bank and in hand | 54/58 | €6,323 | €32,729 | +€26,406 | +418% |
| Deferred charges and accrued income | 490/1 | €4,222 | €3,881 | -€341 | -8.1% |
| Total equity and liabilities | 10/49 | €330,951 | €291,983 | -€38,968 | -11.8% |
| Equity | 10/15 | €217,647 | €208,658 | -€8,989 | -4.1% |
| Contributions | 10/11 | €8,875 | €8,875 | = | 0.0% |
| Reserves | 13 | €208,772 | €199,783 | -€8,989 | -4.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €191,913 | €182,924 | -€8,989 | -4.7% |
| Amounts payable | 17/49 | €113,304 | €83,325 | -€29,979 | -26.5% |
| Amounts payable after more than one year | 17 | - | €44,125 | +€44,125 | |
| Financial debts | 170/4 | - | €44,125 | +€44,125 | |
| Amounts payable within one year | 42/48 | €113,304 | €39,200 | -€74,104 | -65.4% |
| Current portion of amounts payable after more than one year | 42 | €1,686 | €11,293 | +€9,607 | +570% |
| Trade debts | 44 | €69,608 | €2,224 | -€67,384 | -96.8% |
| Suppliers | 440/4 | €69,608 | €2,224 | -€67,384 | -96.8% |
| Taxes, remuneration and social security | 45 | €12,010 | €958 | -€11,052 | -92.0% |
| Taxes | 450/3 | €12,010 | €830 | -€11,180 | -93.1% |
| Remuneration and social security | 454/9 | - | €128 | +€128 | |
| Other amounts payable | 47/48 | €30,000 | €24,725 | -€5,275 | -17.6% |
| Remuneration, social security and pensions | 62 | €43,446 | €46,074 | +€2,628 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,656 | €59,586 | +€19,930 | +50.3% |
| Other operating charges | 640/8 | €3,356 | €3,411 | +€55 | +1.6% |
| Non-recurring operating charges | 66A | €15,300 | - | -€15,300 | |
| Gross operating margin | 9900 | €141,091 | €143,401 | +€2,310 | +1.6% |
| Operating profit (loss) | 9901 | €39,333 | €34,330 | -€5,003 | -12.7% |
| Financial income | 75/76B | €819 | - | -€819 | |
| Recurring financial income | 75 | €819 | - | -€819 | |
| Financial charges | 65/66B | €3,870 | €6,610 | +€2,740 | +70.8% |
| Recurring financial charges | 65 | €3,870 | €6,610 | +€2,740 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €36,282 | €27,720 | -€8,562 | -23.6% |
| Income taxes | 67/77 | €5,668 | €4,986 | -€682 | -12.0% |
| Profit (loss) for the period | 9904 | €30,614 | €22,734 | -€7,880 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,614 | €22,734 | -€7,880 | -25.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.