La Bohème: what changed
La Bohème
Largest movements
- Tangible fixed assets +€98,157
new in 2025: €98,157
of which Land and buildings: +€97,461
- Receivables within one year -€9,740
down €9,740 (-51.9%), from €18,752 to €9,013
- Cash -€4,737
down €4,737 (-37.7%), from €12,563 to €7,826
mainly Investment in fixed assets (net) (-€103,179) and Contributions, distributions and other (-€9,948)
- Deferred charges and accrued income +€2,658
up €2,658 (+212%), from €1,256 to €3,914
- Debts after one year +€92,160
new in 2025: €92,160
- Reserves -€7,931
down €7,931 (-45.0%), from €17,606 to €9,675
- Tax, wage and social debts -€2,921
down €2,921 (-30.5%), from €9,568 to €6,646
- Other debts +€2,895
up €2,895 (+163%), from €1,773 to €4,668
- Current portion of long-term debt +€2,596
new in 2025: €2,596
- Gross operating margin -€10,083
down €10,083 (-46.3%), from €21,785 to €11,702
- Depreciation +€5,023
new in 2025: €5,023
- Taxes -€2,834
down €2,834 (-59.0%), from €4,800 to €1,966
- Financial charges +€1,321
up €1,321 (+744%), from €178 to €1,499
- Other operating charges +€433
up €433 (+56.6%), from €765 to €1,198
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 | €32,571 | €118,909 | +€86,338 | +265% |
| Fixed assets | 21/28 | - | €98,157 | +€98,157 | |
| Tangible fixed assets | 22/27 | - | €98,157 | +€98,157 | |
| Land and buildings | 22 | - | €97,461 | +€97,461 | |
| Furniture and vehicles | 24 | - | €696 | +€696 | |
| Current assets | 29/58 | €32,571 | €20,752 | -€11,819 | -36.3% |
| Amounts receivable within one year | 40/41 | €18,752 | €9,013 | -€9,740 | -51.9% |
| Trade receivables | 40 | €18,752 | €9,013 | -€9,740 | -51.9% |
| Cash at bank and in hand | 54/58 | €12,563 | €7,826 | -€4,737 | -37.7% |
| Deferred charges and accrued income | 490/1 | €1,256 | €3,914 | +€2,658 | +212% |
| Total equity and liabilities | 10/49 | €32,571 | €118,909 | +€86,338 | +265% |
| Equity | 10/15 | €20,106 | €12,175 | -€7,931 | -39.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,606 | €9,675 | -€7,931 | -45.0% |
| Distributable reserves | 133 | €17,606 | €9,675 | -€7,931 | -45.0% |
| Amounts payable | 17/49 | €12,465 | €106,734 | +€94,269 | +756% |
| Amounts payable after more than one year | 17 | - | €92,160 | +€92,160 | |
| Financial debts | 170/4 | - | €92,160 | +€92,160 | |
| Amounts payable within one year | 42/48 | €12,465 | €14,574 | +€2,109 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | - | €2,596 | +€2,596 | |
| Trade debts | 44 | €1,124 | €664 | -€461 | -41.0% |
| Suppliers | 440/4 | €1,124 | €664 | -€461 | -41.0% |
| Taxes, remuneration and social security | 45 | €9,568 | €6,646 | -€2,921 | -30.5% |
| Taxes | 450/3 | €9,568 | €6,646 | -€2,921 | -30.5% |
| Other amounts payable | 47/48 | €1,773 | €4,668 | +€2,895 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,023 | +€5,023 | |
| Other operating charges | 640/8 | €765 | €1,198 | +€433 | +56.6% |
| Gross operating margin | 9900 | €21,785 | €11,702 | -€10,083 | -46.3% |
| Operating profit (loss) | 9901 | €21,020 | €5,481 | -€15,539 | -73.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +667% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +667% |
| Financial charges | 65/66B | €178 | €1,499 | +€1,321 | +744% |
| Recurring financial charges | 65 | €178 | €1,499 | +€1,321 | +744% |
| Profit (loss) for the period before taxes | 9903 | €20,842 | €3,982 | -€16,860 | -80.9% |
| Income taxes | 67/77 | €4,800 | €1,966 | -€2,834 | -59.0% |
| Profit (loss) for the period | 9904 | €16,042 | €2,016 | -€14,025 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,042 | €2,016 | -€14,025 | -87.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.