La Boté Mode: 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 Boté Mode
Largest movements
- Receivables within one year +€26,870
up €26,870 (+51.6%), from €52,089 to €78,960
of which Other amounts receivable: +€27,857
- Tangible fixed assets -€10,903
down €10,903 (-33.1%), from €32,981 to €22,078
- Cash +€3,138
up €3,138 (+144.7%), from €2,170 to €5,308
mainly Short-term financial debts (+€31,827) and Depreciation (+€10,903)
- Short-term financial debts +€31,827
up €31,827, from €0 to €31,827
- Debts after one year -€13,756
down €13,756 (-34.8%), from €39,474 to €25,718
- Profit (loss) carried forward +€7,230
up €7,230 (+3.1%), from -€231,636 to -€224,406
- Other debts -€4,298
down €4,298 (-1.9%), from €226,841 to €222,543
- Tax, wage and social debts -€2,557
down €2,557 (-5.8%), from €43,951 to €41,394
- Gross operating margin +€22,700
up €22,700 (+449.5%), from €5,050 to €27,749
- Financial charges +€3,000
up €3,000 (+38.7%), from €7,751 to €10,751
- Other operating charges -€684
down €684 (-26.6%), from €2,572 to €1,888
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 | €87,905 | €106,444 | +€18,538 | +21.1% |
| Fixed assets | 21/28 | €33,256 | €22,078 | -€11,178 | -33.6% |
| Tangible fixed assets | 22/27 | €32,981 | €22,078 | -€10,903 | -33.1% |
| Other tangible fixed assets | 26 | €32,981 | €22,078 | -€10,903 | -33.1% |
| Financial fixed assets | 28 | €275 | €0 | -€275 | -100.0% |
| Current assets | 29/58 | €54,649 | €84,365 | +€29,716 | +54.4% |
| Amounts receivable within one year | 40/41 | €52,089 | €78,960 | +€26,870 | +51.6% |
| Trade receivables | 40 | €987 | €0 | -€987 | -100.0% |
| Other amounts receivable | 41 | €51,102 | €78,960 | +€27,857 | +54.5% |
| Cash at bank and in hand | 54/58 | €2,170 | €5,308 | +€3,138 | +144.7% |
| Deferred charges and accrued income | 490/1 | €390 | €98 | -€292 | -74.9% |
| Total equity and liabilities | 10/49 | €87,905 | €106,444 | +€18,538 | +21.1% |
| Equity | 10/15 | -€223,576 | -€218,206 | +€5,370 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Profit (loss) carried forward | 14 | -€231,636 | -€224,406 | +€7,230 | +3.1% |
| Amounts payable | 17/49 | €311,481 | €324,649 | +€13,168 | +4.2% |
| Amounts payable after more than one year | 17 | €39,474 | €25,718 | -€13,756 | -34.8% |
| Financial debts | 170/4 | €39,474 | €25,718 | -€13,756 | -34.8% |
| Amounts payable within one year | 42/48 | €272,008 | €298,543 | +€26,536 | +9.8% |
| Financial debts | 43 | €0 | €31,827 | +€31,827 | |
| Credit institutions | 430/8 | €0 | €31,827 | +€31,827 | |
| Trade debts | 44 | €1,216 | €2,779 | +€1,564 | +128.6% |
| Suppliers | 440/4 | €1,216 | €2,779 | +€1,564 | +128.6% |
| Taxes, remuneration and social security | 45 | €43,951 | €41,394 | -€2,557 | -5.8% |
| Taxes | 450/3 | €43,951 | €41,394 | -€2,557 | -5.8% |
| Other amounts payable | 47/48 | €226,841 | €222,543 | -€4,298 | -1.9% |
| Accrued charges and deferred income | 492/3 | - | €388 | +€388 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,903 | €10,903 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,572 | €1,888 | -€684 | -26.6% |
| Non-recurring operating charges | 66A | €3,344 | €0 | -€3,344 | -100.0% |
| Gross operating margin | 9900 | €5,050 | €27,749 | +€22,700 | +449.5% |
| Operating profit (loss) | 9901 | -€11,770 | €14,958 | +€26,728 | |
| Financial income | 75/76B | €1,240 | €1,163 | -€77 | -6.2% |
| Recurring financial income | 75 | €1,240 | €1,163 | -€77 | -6.2% |
| Financial charges | 65/66B | €7,751 | €10,751 | +€3,000 | +38.7% |
| Recurring financial charges | 65 | €7,751 | €10,751 | +€3,000 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,280 | €5,370 | +€23,650 | |
| Profit (loss) for the period | 9904 | -€18,280 | €5,370 | +€23,650 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,280 | €5,370 | +€23,650 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.