Le Boamjéro: what changed
Le Boamjéro
Largest movements
- Tangible fixed assets -€7,112
down €7,112 (-40.7%), from €17,456 to €10,344
of which Plant, machinery and equipment: -€5,948
- Intangible fixed assets -€5,000
down €5,000 (-39.6%), from €12,633 to €7,633
- Receivables within one year -€4,946
down €4,946 (-44.3%), from €11,160 to €6,214
- Stocks and contracts -€4,240
down €4,240 (-38.9%), from €10,902 to €6,662
- Cash -€1,942
down €1,942 (-21.6%), from €8,976 to €7,034
mainly Net result for the year (-€11,232) and Debts after one year (-€7,809)
- Profit (loss) carried forward -€11,232
down €11,232 (-51.7%), from -€21,731 to -€32,963
- Debts after one year -€7,809
down €7,809 (-24.2%), from €32,300 to €24,491
- Trade debts -€4,260
down €4,260 (-30.5%), from €13,953 to €9,694
- Tax, wage and social debts -€1,488
down €1,488 (-37.7%), from €3,946 to €2,459
- Financial income -€7,922
down €7,922 (-90.4%), from €8,760 to €838
- Gross operating margin -€1,275
down €1,275 (-35.6%), from €3,581 to €2,306
- Financial charges -€852
down €852 (-44.8%), from €1,903 to €1,051
- Depreciation +€227
up €227 (+1.9%), from €11,885 to €12,112
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 | €68,766 | €44,565 | -€24,201 | -35.2% |
| Fixed assets | 21/28 | €36,490 | €24,377 | -€12,112 | -33.2% |
| Intangible fixed assets | 21 | €12,633 | €7,633 | -€5,000 | -39.6% |
| Tangible fixed assets | 22/27 | €17,456 | €10,344 | -€7,112 | -40.7% |
| Plant, machinery and equipment | 23 | €14,697 | €8,749 | -€5,948 | -40.5% |
| Furniture and vehicles | 24 | €2,759 | €1,595 | -€1,164 | -42.2% |
| Financial fixed assets | 28 | €6,400 | €6,400 | = | 0.0% |
| Current assets | 29/58 | €32,276 | €20,187 | -€12,089 | -37.5% |
| Stocks and contracts in progress | 3 | €10,902 | €6,662 | -€4,240 | -38.9% |
| Stocks | 30/36 | €10,902 | €6,662 | -€4,240 | -38.9% |
| Amounts receivable within one year | 40/41 | €11,160 | €6,214 | -€4,946 | -44.3% |
| Trade receivables | 40 | €11,160 | €6,214 | -€4,946 | -44.3% |
| Cash at bank and in hand | 54/58 | €8,976 | €7,034 | -€1,942 | -21.6% |
| Deferred charges and accrued income | 490/1 | €1,238 | €278 | -€960 | -77.6% |
| Total equity and liabilities | 10/49 | €68,766 | €44,565 | -€24,201 | -35.2% |
| Equity | 10/15 | €3,269 | -€7,963 | -€11,232 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,731 | -€32,963 | -€11,232 | -51.7% |
| Amounts payable | 17/49 | €65,497 | €52,528 | -€12,969 | -19.8% |
| Amounts payable after more than one year | 17 | €32,300 | €24,491 | -€7,809 | -24.2% |
| Financial debts | 170/4 | €32,300 | €24,491 | -€7,809 | -24.2% |
| Amounts payable within one year | 42/48 | €31,218 | €25,539 | -€5,679 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €7,740 | €7,809 | +€69 | +0.9% |
| Trade debts | 44 | €13,953 | €9,694 | -€4,260 | -30.5% |
| Suppliers | 440/4 | €13,953 | €9,694 | -€4,260 | -30.5% |
| Taxes, remuneration and social security | 45 | €3,946 | €2,459 | -€1,488 | -37.7% |
| Taxes | 450/3 | €3,946 | €2,459 | -€1,488 | -37.7% |
| Other amounts payable | 47/48 | €5,578 | €5,578 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,979 | €2,498 | +€518 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,885 | €12,112 | +€227 | +1.9% |
| Other operating charges | 640/8 | €1,213 | €1,213 | = | 0.0% |
| Gross operating margin | 9900 | €3,581 | €2,306 | -€1,275 | -35.6% |
| Operating profit (loss) | 9901 | -€9,517 | -€11,019 | -€1,502 | -15.8% |
| Financial income | 75/76B | €8,760 | €838 | -€7,922 | -90.4% |
| Recurring financial income | 75 | €8,760 | €838 | -€7,922 | -90.4% |
| Financial charges | 65/66B | €1,903 | €1,051 | -€852 | -44.8% |
| Recurring financial charges | 65 | €1,903 | €1,051 | -€852 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,659 | -€11,232 | -€8,572 | -322% |
| Profit (loss) for the period | 9904 | -€2,659 | -€11,232 | -€8,572 | -322% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,659 | -€11,232 | -€8,572 | -322% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.