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 -€51,838
down €51,838 (-43.4%), from €119,512 to €67,674
of which Trade receivables: -€44,663
- Stocks and contracts +€15,000
up €15,000 (+300%), from €5,000 to €20,000
- Intangible fixed assets +€6,333
new in 2025: €6,333
- Other debts +€33,077
up €33,077 (+589%), from €5,614 to €38,690
- Trade debts -€28,025
down €28,025 (-18.2%), from €154,039 to €126,014
- Tax, wage and social debts -€16,082
down €16,082 (-38.7%), from €41,567 to €25,485
of which Taxes: -€23,393
- Debts after one year -€14,513
down €14,513 (-10.8%), from €134,353 to €119,840
- Gross operating margin +€13,448
up €13,448 (+8.4%), from €161,012 to €174,460
- Depreciation +€8,512
up €8,512 (+28.3%), from €30,026 to €38,538
- Staff costs -€3,335
down €3,335 (-2.6%), from €128,523 to €125,188
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 | €446,484 | €421,381 | -€25,103 | -5.6% |
| Fixed assets | 21/28 | €308,150 | €317,476 | +€9,326 | +3.0% |
| Intangible fixed assets | 21 | - | €6,333 | +€6,333 | |
| Tangible fixed assets | 22/27 | €307,750 | €310,743 | +€2,993 | +1.0% |
| Land and buildings | 22 | €201,695 | €188,076 | -€13,620 | -6.8% |
| Plant, machinery and equipment | 23 | €66,712 | €89,647 | +€22,935 | +34.4% |
| Furniture and vehicles | 24 | €9,284 | €6,049 | -€3,235 | -34.8% |
| Other tangible fixed assets | 26 | €30,059 | €26,972 | -€3,087 | -10.3% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €138,334 | €103,906 | -€34,428 | -24.9% |
| Stocks and contracts in progress | 3 | €5,000 | €20,000 | +€15,000 | +300% |
| Stocks | 30/36 | €5,000 | €20,000 | +€15,000 | +300% |
| Amounts receivable within one year | 40/41 | €119,512 | €67,674 | -€51,838 | -43.4% |
| Trade receivables | 40 | €105,240 | €60,577 | -€44,663 | -42.4% |
| Other amounts receivable | 41 | €14,272 | €7,097 | -€7,175 | -50.3% |
| Cash at bank and in hand | 54/58 | €12,903 | €14,445 | +€1,543 | +12.0% |
| Deferred charges and accrued income | 490/1 | €919 | €1,786 | +€866 | +94.2% |
| Total equity and liabilities | 10/49 | €446,484 | €421,381 | -€25,103 | -5.6% |
| Equity | 10/15 | €96,810 | €96,837 | +€27 | 0.0% |
| Contributions | 10/11 | €11,697 | €11,697 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,253 | €83,280 | +€27 | 0.0% |
| Amounts payable | 17/49 | €349,674 | €324,545 | -€25,129 | -7.2% |
| Amounts payable after more than one year | 17 | €134,353 | €119,840 | -€14,513 | -10.8% |
| Financial debts | 170/4 | €134,353 | €119,840 | -€14,513 | -10.8% |
| Amounts payable within one year | 42/48 | €215,318 | €204,702 | -€10,617 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €14,099 | €14,513 | +€414 | +2.9% |
| Trade debts | 44 | €154,039 | €126,014 | -€28,025 | -18.2% |
| Suppliers | 440/4 | €154,039 | €126,014 | -€28,025 | -18.2% |
| Taxes, remuneration and social security | 45 | €41,567 | €25,485 | -€16,082 | -38.7% |
| Taxes | 450/3 | €23,790 | €397 | -€23,393 | -98.3% |
| Remuneration and social security | 454/9 | €17,777 | €25,088 | +€7,311 | +41.1% |
| Other amounts payable | 47/48 | €5,614 | €38,690 | +€33,077 | +589% |
| Accrued charges and deferred income | 492/3 | €3 | €3 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €128,523 | €125,188 | -€3,335 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,026 | €38,538 | +€8,512 | +28.3% |
| Other operating charges | 640/8 | €3,746 | €3,104 | -€642 | -17.1% |
| Gross operating margin | 9900 | €161,012 | €174,460 | +€13,448 | +8.4% |
| Operating profit (loss) | 9901 | -€1,283 | €7,630 | +€8,913 | |
| Financial income | 75/76B | €474 | €30 | -€444 | -93.6% |
| Recurring financial income | 75 | €474 | €30 | -€444 | -93.6% |
| Financial charges | 65/66B | €6,520 | €7,493 | +€972 | +14.9% |
| Recurring financial charges | 65 | €6,520 | €7,493 | +€972 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,329 | €167 | +€7,497 | |
| Income taxes | 67/77 | €142 | €141 | -€1 | -0.6% |
| Profit (loss) for the period | 9904 | -€7,471 | €27 | +€7,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,471 | €27 | +€7,498 |
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 30 October 2026 via checked.be.