LE BOUCHE A OREILLE: 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.
LE BOUCHE A OREILLE
Largest movements
- Receivables within one year -€36,609
down €36,609 (-55.8%), from €65,605 to €28,997
- Cash +€19,217
up €19,217 (+21.5%), from €89,201 to €108,418
mainly Receivables within one year (+€36,609) and Depreciation (+€15,232)
- Tangible fixed assets -€12,443
down €12,443 (-11.2%), from €110,778 to €98,335
of which Other tangible fixed assets: -€12,824
- Profit (loss) carried forward -€38,808
down €38,808 (-19.1%), from €203,568 to €164,760
- Advances received +€10,104
up €10,104 (+29.8%), from €33,853 to €43,957
- Trade debts -€4,755
down €4,755 (-59.5%), from €7,986 to €3,231
- Tax, wage and social debts +€2,966
up €2,966 (+11.4%), from €26,111 to €29,077
of which Taxes: +€2,966
- Gross operating margin -€107,743
down €107,743 (-37.1%), from €290,790 to €183,047
- Staff costs -€48,600
down €48,600 (-19.6%), from €247,815 to €199,214
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 | €276,591 | €246,098 | -€30,493 | -11.0% |
| Fixed assets | 21/28 | €111,399 | €98,956 | -€12,443 | -11.2% |
| Tangible fixed assets | 22/27 | €110,778 | €98,335 | -€12,443 | -11.2% |
| Plant, machinery and equipment | 23 | - | €2,634 | +€2,634 | |
| Furniture and vehicles | 24 | €2,253 | - | -€2,253 | |
| Other tangible fixed assets | 26 | €108,525 | €95,701 | -€12,824 | -11.8% |
| Financial fixed assets | 28 | €621 | €621 | = | 0.0% |
| Current assets | 29/58 | €165,192 | €147,142 | -€18,050 | -10.9% |
| Stocks and contracts in progress | 3 | €6,608 | €7,186 | +€578 | +8.8% |
| Stocks | 30/36 | €6,608 | €7,186 | +€578 | +8.8% |
| Amounts receivable within one year | 40/41 | €65,605 | €28,997 | -€36,609 | -55.8% |
| Trade receivables | 40 | €65,605 | €28,997 | -€36,609 | -55.8% |
| Current investments | 50/53 | €3,777 | €1,480 | -€2,297 | -60.8% |
| Cash at bank and in hand | 54/58 | €89,201 | €108,418 | +€19,217 | +21.5% |
| Deferred charges and accrued income | 490/1 | - | €1,061 | +€1,061 | |
| Total equity and liabilities | 10/49 | €276,591 | €246,098 | -€30,493 | -11.0% |
| Equity | 10/15 | €208,640 | €169,833 | -€38,808 | -18.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72 | €72 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €72 | +€72 | |
| Reserves not available under the articles | 1311 | - | €72 | +€72 | |
| Distributable reserves | 133 | €72 | - | -€72 | |
| Profit (loss) carried forward | 14 | €203,568 | €164,760 | -€38,808 | -19.1% |
| Amounts payable | 17/49 | €67,950 | €76,265 | +€8,315 | +12.2% |
| Amounts payable within one year | 42/48 | €67,950 | €76,265 | +€8,315 | +12.2% |
| Trade debts | 44 | €7,986 | €3,231 | -€4,755 | -59.5% |
| Suppliers | 440/4 | €7,986 | €3,231 | -€4,755 | -59.5% |
| Advances received on contracts in progress | 46 | €33,853 | €43,957 | +€10,104 | +29.8% |
| Taxes, remuneration and social security | 45 | €26,111 | €29,077 | +€2,966 | +11.4% |
| Taxes | 450/3 | €9,503 | €12,469 | +€2,966 | +31.2% |
| Remuneration and social security | 454/9 | €16,608 | €16,608 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €247,815 | €199,214 | -€48,600 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,725 | €15,232 | -€2,493 | -14.1% |
| Other operating charges | 640/8 | €2,258 | €1,797 | -€461 | -20.4% |
| Non-recurring operating charges | 66A | - | €4,977 | +€4,977 | |
| Gross operating margin | 9900 | €290,790 | €183,047 | -€107,743 | -37.1% |
| Operating profit (loss) | 9901 | €22,992 | -€38,173 | -€61,165 | |
| Financial income | 75/76B | €665 | €1,269 | +€604 | +90.7% |
| Recurring financial income | 75 | €665 | €1,269 | +€604 | +90.7% |
| Financial charges | 65/66B | €758 | €1,903 | +€1,145 | +151% |
| Recurring financial charges | 65 | €758 | €1,903 | +€1,145 | +151% |
| Profit (loss) for the period before taxes | 9903 | €22,899 | -€38,808 | -€61,707 | |
| Income taxes | 67/77 | €181 | - | -€181 | |
| Profit (loss) for the period | 9904 | €22,717 | -€38,808 | -€61,525 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,717 | -€38,808 | -€61,525 |
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 22 October 2026 via checked.be.