La Bohème: 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.
La Bohème
Largest movements
- Cash -€57,392
down €57,392 (-33.2%), from €173,012 to €115,620
mainly Other debts (-€100,050) and Receivables within one year (-€17,333)
- Receivables within one year +€17,333
up €17,333 (+695%), from €2,493 to €19,826
of which Other amounts receivable: +€16,023
- Deferred charges and accrued income +€7,265
up €7,265 (+188%), from €3,859 to €11,124
- Stocks and contracts -€5,049
down €5,049 (-12.5%), from €40,316 to €35,267
- Tangible fixed assets -€3,813
down €3,813 (-24.8%), from €15,376 to €11,563
of which Other tangible fixed assets: -€2,281
- Other debts -€100,050
down €100,050 (-100%), from €100,050 to €0
- Reserves +€38,048
up €38,048 (+38.9%), from €97,683 to €135,731
- Tax, wage and social debts +€16,098
up €16,098 (+66.4%), from €24,256 to €40,354
of which Taxes: +€11,729
- Trade debts +€4,407
up €4,407 (+26.0%), from €16,938 to €21,345
- Staff costs +€36,094
up €36,094 (+35.7%), from €101,196 to €137,290
- Gross operating margin -€30,278
down €30,278 (-13.2%), from €229,873 to €199,594
- Taxes -€16,515
down €16,515 (-50.8%), from €32,521 to €16,006
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €246,065 | €202,436 | -€43,629 | -17.7% |
| Fixed assets | 21/28 | €26,385 | €20,598 | -€5,787 | -21.9% |
| Intangible fixed assets | 21 | €10,839 | €8,839 | -€2,000 | -18.5% |
| Tangible fixed assets | 22/27 | €15,376 | €11,563 | -€3,813 | -24.8% |
| Plant, machinery and equipment | 23 | €2,890 | €1,358 | -€1,531 | -53.0% |
| Other tangible fixed assets | 26 | €12,486 | €10,205 | -€2,281 | -18.3% |
| Financial fixed assets | 28 | €171 | €196 | +€26 | +15.0% |
| Current assets | 29/58 | €219,680 | €181,837 | -€37,842 | -17.2% |
| Stocks and contracts in progress | 3 | €40,316 | €35,267 | -€5,049 | -12.5% |
| Stocks | 30/36 | €40,316 | €35,267 | -€5,049 | -12.5% |
| Amounts receivable within one year | 40/41 | €2,493 | €19,826 | +€17,333 | +695% |
| Trade receivables | 40 | €2,283 | €3,594 | +€1,311 | +57.4% |
| Other amounts receivable | 41 | €210 | €16,232 | +€16,023 | +7,644% |
| Cash at bank and in hand | 54/58 | €173,012 | €115,620 | -€57,392 | -33.2% |
| Deferred charges and accrued income | 490/1 | €3,859 | €11,124 | +€7,265 | +188% |
| Total equity and liabilities | 10/49 | €246,065 | €202,436 | -€43,629 | -17.7% |
| Equity | 10/15 | €102,683 | €140,731 | +€38,048 | +37.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €97,683 | €135,731 | +€38,048 | +38.9% |
| Distributable reserves | 133 | €97,683 | €135,731 | +€38,048 | +38.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €143,382 | €61,705 | -€81,677 | -57.0% |
| Amounts payable within one year | 42/48 | €143,357 | €61,699 | -€81,659 | -57.0% |
| Current portion of amounts payable after more than one year | 42 | €2,113 | €0 | -€2,113 | -100% |
| Trade debts | 44 | €16,938 | €21,345 | +€4,407 | +26.0% |
| Suppliers | 440/4 | €16,938 | €21,345 | +€4,407 | +26.0% |
| Taxes, remuneration and social security | 45 | €24,256 | €40,354 | +€16,098 | +66.4% |
| Taxes | 450/3 | €15,139 | €26,868 | +€11,729 | +77.5% |
| Remuneration and social security | 454/9 | €9,117 | €13,486 | +€4,370 | +47.9% |
| Other amounts payable | 47/48 | €100,050 | €0 | -€100,050 | -100% |
| Accrued charges and deferred income | 492/3 | €24 | €6 | -€18 | -74.7% |
| Remuneration, social security and pensions | 62 | €101,196 | €137,290 | +€36,094 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,958 | €5,813 | -€145 | -2.4% |
| Other operating charges | 640/8 | €605 | €2,249 | +€1,644 | +272% |
| Gross operating margin | 9900 | €229,873 | €199,594 | -€30,278 | -13.2% |
| Operating profit (loss) | 9901 | €122,114 | €54,243 | -€67,871 | -55.6% |
| Financial income | 75/76B | €194 | €89 | -€105 | -54.1% |
| Recurring financial income | 75 | €194 | €89 | -€105 | -54.1% |
| Financial charges | 65/66B | €528 | €279 | -€249 | -47.2% |
| Recurring financial charges | 65 | €528 | €279 | -€249 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €121,781 | €54,054 | -€67,727 | -55.6% |
| Income taxes | 67/77 | €32,521 | €16,006 | -€16,515 | -50.8% |
| Profit (loss) for the period | 9904 | €89,260 | €38,048 | -€51,212 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,260 | €38,048 | -€51,212 | -57.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.