La Bourrée: what changed
Two fiscal 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 Bourrée
Largest movements
- Receivables within one year +€145,287
up €145,287 (+395.2%), from €36,761 to €182,048
of which Other amounts receivable: +€90,732
- Tangible fixed assets -€55,506
down €55,506 (-9.3%), from €597,103 to €541,597
of which Land and buildings: -€47,735
- Other debts +€150,000
up €150,000 (+26.4%), from €568,701 to €718,701
- Trade debts -€36,799
down €36,799 (-16.6%), from €221,645 to €184,846
- Profit (loss) carried forward -€17,325
down €17,325 (-8.6%), from -€202,297 to -€219,621
- Gross operating margin +€15,213
up €15,213 (+33.8%), from €44,953 to €60,166
- Depreciation +€5,125
up €5,125 (+7.0%), from €73,240 to €78,365
- Financial income +€1,708
up €1,708 (+114.1%), from €1,497 to €3,205
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 | €644,785 | €738,337 | +€93,553 | +14.5% |
| Fixed assets | 21/28 | €597,103 | €541,597 | -€55,506 | -9.3% |
| Tangible fixed assets | 22/27 | €597,103 | €541,597 | -€55,506 | -9.3% |
| Land and buildings | 22 | €570,180 | €522,445 | -€47,735 | -8.4% |
| Plant, machinery and equipment | 23 | €8,704 | €3,496 | -€5,208 | -59.8% |
| Furniture and vehicles | 24 | €18,218 | €15,656 | -€2,562 | -14.1% |
| Current assets | 29/58 | €47,682 | €196,741 | +€149,058 | +312.6% |
| Amounts receivable within one year | 40/41 | €36,761 | €182,048 | +€145,287 | +395.2% |
| Trade receivables | 40 | €6,005 | €60,560 | +€54,555 | +908.5% |
| Other amounts receivable | 41 | €30,756 | €121,488 | +€90,732 | +295.0% |
| Cash at bank and in hand | 54/58 | €10,921 | €14,693 | +€3,771 | +34.5% |
| Total equity and liabilities | 10/49 | €644,785 | €738,337 | +€93,553 | +14.5% |
| Equity | 10/15 | -€148,490 | -€165,815 | -€17,325 | -11.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €28,807 | €28,807 | = | 0.0% |
| Distributable reserves | 133 | €28,807 | €28,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,297 | -€219,621 | -€17,325 | -8.6% |
| Amounts payable | 17/49 | €793,275 | €904,152 | +€110,877 | +14.0% |
| Amounts payable within one year | 42/48 | €792,888 | €904,152 | +€111,265 | +14.0% |
| Trade debts | 44 | €221,645 | €184,846 | -€36,799 | -16.6% |
| Suppliers | 440/4 | €221,645 | €184,846 | -€36,799 | -16.6% |
| Taxes, remuneration and social security | 45 | €2,541 | €605 | -€1,936 | -76.2% |
| Taxes | 450/3 | €2,541 | €605 | -€1,936 | -76.2% |
| Other amounts payable | 47/48 | €568,701 | €718,701 | +€150,000 | +26.4% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,240 | €78,365 | +€5,125 | +7.0% |
| Other operating charges | 640/8 | €1,995 | €2,224 | +€230 | +11.5% |
| Gross operating margin | 9900 | €44,953 | €60,166 | +€15,213 | +33.8% |
| Operating profit (loss) | 9901 | -€30,281 | -€20,423 | +€9,859 | +32.6% |
| Financial income | 75/76B | €1,497 | €3,205 | +€1,708 | +114.1% |
| Recurring financial income | 75 | €1,497 | €3,205 | +€1,708 | +114.1% |
| Financial charges | 65/66B | €96 | €107 | +€12 | +12.1% |
| Recurring financial charges | 65 | €96 | €107 | +€12 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€28,880 | -€17,325 | +€11,555 | +40.0% |
| Profit (loss) for the period | 9904 | -€28,880 | -€17,325 | +€11,555 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,880 | -€17,325 | +€11,555 | +40.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.