La Bouchée d'02: 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 Bouchée d'02
Largest movements
- Cash -€146,656
down €146,656 (-53.2%), from €275,756 to €129,101
mainly Other debts (-€149,561) and Tax, wage and social debts (-€33,212)
- Deferred charges and accrued income +€9,063
up €9,063 (+103%), from €8,763 to €17,826
- Receivables within one year -€8,547
down €8,547 (-13.0%), from €65,684 to €57,137
of which Other amounts receivable: -€6,918
- Other debts -€149,561
down €149,561 (-99.7%), from €150,060 to €499
- Tax, wage and social debts -€33,212
down €33,212 (-70.9%), from €46,845 to €13,633
of which Taxes: -€28,537
- Profit (loss) carried forward +€27,695
up €27,695 (+24.3%), from €113,892 to €141,588
- Trade debts +€4,402
up €4,402 (+21.0%), from €20,943 to €25,345
- Gross operating margin -€37,012
down €37,012 (-12.8%), from €288,871 to €251,860
- Taxes -€7,110
down €7,110 (-51.4%), from €13,836 to €6,726
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.
Derived cash bridge
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 | €381,382 | €234,506 | -€146,876 | -38.5% |
| Fixed assets | 21/28 | €23,845 | €22,501 | -€1,344 | -5.6% |
| Tangible fixed assets | 22/27 | €23,845 | €22,501 | -€1,344 | -5.6% |
| Plant, machinery and equipment | 23 | €4,606 | €6,388 | +€1,782 | +38.7% |
| Furniture and vehicles | 24 | €2,579 | €1,986 | -€593 | -23.0% |
| Other tangible fixed assets | 26 | €16,660 | €14,127 | -€2,533 | -15.2% |
| Current assets | 29/58 | €357,537 | €212,006 | -€145,531 | -40.7% |
| Stocks and contracts in progress | 3 | €7,334 | €7,942 | +€608 | +8.3% |
| Stocks | 30/36 | €7,334 | €7,942 | +€608 | +8.3% |
| Amounts receivable within one year | 40/41 | €65,684 | €57,137 | -€8,547 | -13.0% |
| Trade receivables | 40 | €4,106 | €2,478 | -€1,629 | -39.7% |
| Other amounts receivable | 41 | €61,578 | €54,659 | -€6,918 | -11.2% |
| Cash at bank and in hand | 54/58 | €275,756 | €129,101 | -€146,656 | -53.2% |
| Deferred charges and accrued income | 490/1 | €8,763 | €17,826 | +€9,063 | +103% |
| Total equity and liabilities | 10/49 | €381,382 | €234,506 | -€146,876 | -38.5% |
| Equity | 10/15 | €159,152 | €186,848 | +€27,695 | +17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,060 | €39,060 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,200 | €37,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,892 | €141,588 | +€27,695 | +24.3% |
| Amounts payable | 17/49 | €222,230 | €47,659 | -€174,571 | -78.6% |
| Amounts payable after more than one year | 17 | €0 | €2,563 | +€2,563 | |
| Financial debts | 170/4 | €0 | €2,563 | +€2,563 | |
| Amounts payable within one year | 42/48 | €221,801 | €44,761 | -€177,040 | -79.8% |
| Current portion of amounts payable after more than one year | 42 | €3,194 | €4,999 | +€1,806 | +56.5% |
| Trade debts | 44 | €20,943 | €25,345 | +€4,402 | +21.0% |
| Suppliers | 440/4 | €20,943 | €25,345 | +€4,402 | +21.0% |
| Advances received on contracts in progress | 46 | €760 | €284 | -€475 | -62.6% |
| Taxes, remuneration and social security | 45 | €46,845 | €13,633 | -€33,212 | -70.9% |
| Taxes | 450/3 | €28,571 | €34 | -€28,537 | -99.9% |
| Remuneration and social security | 454/9 | €18,273 | €13,599 | -€4,675 | -25.6% |
| Other amounts payable | 47/48 | €150,060 | €499 | -€149,561 | -99.7% |
| Accrued charges and deferred income | 492/3 | €429 | €334 | -€94 | -22.0% |
| Remuneration, social security and pensions | 62 | €202,762 | €203,765 | +€1,003 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,978 | €5,113 | +€136 | +2.7% |
| Other operating charges | 640/8 | €1,084 | €1,461 | +€377 | +34.8% |
| Gross operating margin | 9900 | €288,871 | €251,860 | -€37,012 | -12.8% |
| Operating profit (loss) | 9901 | €80,048 | €41,520 | -€38,528 | -48.1% |
| Financial income | 75/76B | €1,535 | €1,481 | -€54 | -3.5% |
| Recurring financial income | 75 | €1,535 | €1,481 | -€54 | -3.5% |
| Financial charges | 65/66B | €6,280 | €8,580 | +€2,301 | +36.6% |
| Recurring financial charges | 65 | €6,280 | €8,580 | +€2,301 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €75,304 | €34,421 | -€40,882 | -54.3% |
| Income taxes | 67/77 | €13,836 | €6,726 | -€7,110 | -51.4% |
| Profit (loss) for the period | 9904 | €61,468 | €27,695 | -€33,773 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,468 | €27,695 | -€33,773 | -54.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.