LA BOURRACHE: 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.
What changed
LA BOURRACHE
NACE 47.210, Retail sale of fruit and vegetables
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€15,980
2024 · -€1,294-€14,686
Equity
€184,078
2024 · €205,733-€21,655
Cash
€69,295
2024 · €23,067+€46,228
Balance sheet total
€480,437
2024 · €455,847+€24,590
Largest movements
Assets
- Cash +€46,228
up €46,228 (+200%), from €23,067 to €69,295
mainly Short-term financial debts (+€60,754) and Depreciation (+€26,727)
- Tangible fixed assets -€15,313
down €15,313 (-7.1%), from €215,066 to €199,753
of which Plant, machinery and equipment: -€9,016
- Receivables within one year -€6,940
down €6,940 (-3.7%), from €190,099 to €183,159
of which Other amounts receivable: -€6,843
Equity and liabilities
- Short-term financial debts +€60,754
up €60,754 (+94.6%), from €64,246 to €125,000
- Profit (loss) carried forward -€15,980
down €15,980 (-14.0%), from €114,306 to €98,326
- Tax, wage and social debts -€11,973
down €11,973 (-23.5%), from €50,955 to €38,982
of which Remuneration and social security: -€8,967
- Trade debts +€9,973
up €9,973 (+90.1%), from €11,074 to €21,047
- Debts after one year -€8,479
down €8,479 (-8.4%), from €100,495 to €92,016
Income statement
- Turnover -€40,738
down €40,738 (-16.8%), from €241,989 to €201,251
- Depreciation -€10,178
down €10,178 (-27.6%), from €36,905 to €26,727
- Services and other goods +€9,418
up €9,418 (+5.6%), from €167,217 to €176,635
- Staff costs -€8,688
down €8,688 (-1.9%), from €448,669 to €439,981
- Write-downs -€5,443
down €5,443 (-100%), from €5,443 to €0
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.
Result 2024
-€1,294
Turnover
-€40,738
Other operating income
-€798
Goods and materials
-€2,928
Services and other goods
-€9,418
Staff costs
+€8,688
Depreciation
+€10,178
Write-downs
+€5,443
Other operating charges
+€114
Other operating items
+€15,686
Financial charges
-€912
Result 2025
-€15,980
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€9,809
Investment
-€10,390
Financing
+€46,809
Cash 2024
€23,067
From operations (derived)
+€9,809
Net result for the year
-€15,980
Depreciation
+€26,727
Stocks and contracts
-€2,417
Receivables within one year
+€6,940
Deferred charges and accrued income
+€777
Trade debts
+€9,973
Tax, wage and social debts
-€11,973
Accrued charges and deferred income
-€4,239
Investment (derived)
-€10,390
Investment in fixed assets (net)
-€10,390
Financing
+€46,809
Debts after one year
-€8,479
Current portion of long-term debt
+€208
Short-term financial debts
+€60,754
Contributions, distributions and other
-€5,675
Cash 2025
€69,295
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €455,847 | €480,437 | +€24,590 | +5.4% |
| Fixed assets | 21/28 | €221,417 | €205,080 | -€16,337 | -7.4% |
| Intangible fixed assets | 21 | €1,789 | €764 | -€1,025 | -57.3% |
| Tangible fixed assets | 22/27 | €215,066 | €199,753 | -€15,313 | -7.1% |
| Land and buildings | 22 | €127,897 | €125,305 | -€2,592 | -2.0% |
| Plant, machinery and equipment | 23 | €69,451 | €60,435 | -€9,016 | -13.0% |
| Furniture and vehicles | 24 | €17,717 | €14,013 | -€3,704 | -20.9% |
| Financial fixed assets | 28 | €4,563 | €4,563 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,563 | €4,563 | = | 0.0% |
| Shares | 284 | €4,200 | €4,200 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €234,430 | €275,357 | +€40,927 | +17.5% |
| Stocks and contracts in progress | 3 | €7,824 | €10,241 | +€2,417 | +30.9% |
| Stocks | 30/36 | €7,824 | €10,241 | +€2,417 | +30.9% |
| Raw materials and consumables | 30/31 | €7,824 | €10,241 | +€2,417 | +30.9% |
| Amounts receivable within one year | 40/41 | €190,099 | €183,159 | -€6,940 | -3.7% |
| Trade receivables | 40 | €23,543 | €23,446 | -€97 | -0.4% |
| Other amounts receivable | 41 | €166,556 | €159,713 | -€6,843 | -4.1% |
| Cash at bank and in hand | 54/58 | €23,067 | €69,295 | +€46,228 | +200% |
| Deferred charges and accrued income | 490/1 | €13,439 | €12,662 | -€777 | -5.8% |
| Total equity and liabilities | 10/49 | €455,847 | €480,437 | +€24,590 | +5.4% |
| Equity | 10/15 | €205,733 | €184,078 | -€21,655 | -10.5% |
| Reserves | 13 | €70,768 | €70,768 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €114,306 | €98,326 | -€15,980 | -14.0% |
| Investment grants | 15 | €20,659 | €14,984 | -€5,675 | -27.5% |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €240,114 | €286,359 | +€46,245 | +19.3% |
| Amounts payable after more than one year | 17 | €100,495 | €92,016 | -€8,479 | -8.4% |
| Financial debts | 170/4 | €100,495 | €92,016 | -€8,479 | -8.4% |
| Credit institutions | 173 | €100,495 | €92,016 | -€8,479 | -8.4% |
| Amounts payable within one year | 42/48 | €134,545 | €193,507 | +€58,962 | +43.8% |
| Current portion of amounts payable after more than one year | 42 | €8,270 | €8,478 | +€208 | +2.5% |
| Financial debts | 43 | €64,246 | €125,000 | +€60,754 | +94.6% |
| Credit institutions | 430/8 | €64,246 | €125,000 | +€60,754 | +94.6% |
| Trade debts | 44 | €11,074 | €21,047 | +€9,973 | +90.1% |
| Suppliers | 440/4 | €11,074 | €21,047 | +€9,973 | +90.1% |
| Taxes, remuneration and social security | 45 | €50,955 | €38,982 | -€11,973 | -23.5% |
| Taxes | 450/3 | €3,006 | - | -€3,006 | |
| Remuneration and social security | 454/9 | €47,949 | €38,982 | -€8,967 | -18.7% |
| Accrued charges and deferred income | 492/3 | €5,075 | €836 | -€4,239 | -83.5% |
| Operating income | 70/76A | €735,657 | €710,299 | -€25,358 | -3.4% |
| Turnover | 70 | €241,989 | €201,251 | -€40,738 | -16.8% |
| Membership fees, donations, legacies and grants | 73 | €486,757 | €506,834 | +€20,077 | +4.1% |
| Other operating income | 74 | €1,823 | €1,025 | -€798 | -43.8% |
| Non-recurring operating income | 76A | €5,088 | €1,189 | -€3,899 | -76.6% |
| Operating charges | 60/66A | €728,584 | €717,000 | -€11,584 | -1.6% |
| Goods for resale, raw materials and consumables | 60 | €69,652 | €72,580 | +€2,928 | +4.2% |
| Purchases | 600/8 | €69,398 | €72,580 | +€3,182 | +4.6% |
| Change in stocks: decrease (increase) | 609 | €255 | - | -€255 | |
| Services and other goods | 61 | €167,217 | €176,635 | +€9,418 | +5.6% |
| Remuneration, social security and pensions | 62 | €448,669 | €439,981 | -€8,688 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,905 | €26,727 | -€10,178 | -27.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,443 | €0 | -€5,443 | -100% |
| Other operating charges | 640/8 | €698 | €584 | -€114 | -16.3% |
| Non-recurring operating charges | 66A | - | €493 | +€493 | |
| Operating profit (loss) | 9901 | €7,073 | -€6,701 | -€13,774 | |
| Financial charges | 65/66B | €8,367 | €9,279 | +€912 | +10.9% |
| Recurring financial charges | 65 | €8,367 | €9,279 | +€912 | +10.9% |
| Debt charges | 650 | €8,361 | €9,279 | +€918 | +11.0% |
| Other financial charges | 652/9 | €6 | - | -€6 | |
| Profit (loss) for the period before taxes | 9903 | -€1,294 | -€15,980 | -€14,686 | -1,135% |
| Profit (loss) for the period | 9904 | -€1,294 | -€15,980 | -€14,686 | -1,135% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,294 | -€15,980 | -€14,686 | -1,135% |
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 27 October 2026 via checked.be.