LE BOULY: 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.
LE BOULY
Largest movements
- Tangible fixed assets +€5,851
up €5,851 (+11.9%), from €49,249 to €55,100
of which Assets under construction and advance payments: +€4,395
- Receivables within one year -€2,959
down €2,959 (-2.2%), from €135,530 to €132,572
of which Other amounts receivable: -€2,178
- Cash -€2,540
down €2,540 (-97.7%), from €2,600 to €59
mainly Contributions, distributions and other (-€133,235) and Investment in fixed assets (net) (-€6,307)
- Other debts +€134,241
up €134,241 (+7387.8%), from €1,817 to €136,058
- Contributions -€133,235
down €133,235 (-75.0%), from €177,740 to €44,505
- Gross operating margin -€8,660
down €8,660 (-41.6%), from €20,794 to €12,133
- Other operating charges +€910
up €910 (+7.9%), from €11,574 to €12,484
- Depreciation +€329
up €329 (+258.2%), from €127 to €456
- Financial charges +€304
up €304 (+128.0%), from €237 to €541
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 | €192,079 | €191,755 | -€325 | -0.2% |
| Fixed assets | 21/28 | €49,249 | €55,100 | +€5,851 | +11.9% |
| Tangible fixed assets | 22/27 | €49,249 | €55,100 | +€5,851 | +11.9% |
| Land and buildings | 22 | €49,121 | €49,121 | = | 0.0% |
| Plant, machinery and equipment | 23 | €127 | €1,583 | +€1,456 | +1142.6% |
| Assets under construction and advance payments | 27 | - | €4,395 | +€4,395 | |
| Current assets | 29/58 | €142,831 | €136,655 | -€6,176 | -4.3% |
| Amounts receivable within one year | 40/41 | €135,530 | €132,572 | -€2,959 | -2.2% |
| Trade receivables | 40 | €2,157 | €1,377 | -€780 | -36.2% |
| Other amounts receivable | 41 | €133,374 | €131,195 | -€2,178 | -1.6% |
| Cash at bank and in hand | 54/58 | €2,600 | €59 | -€2,540 | -97.7% |
| Deferred charges and accrued income | 490/1 | €4,701 | €4,024 | -€677 | -14.4% |
| Total equity and liabilities | 10/49 | €192,079 | €191,755 | -€325 | -0.2% |
| Equity | 10/15 | €185,859 | €51,095 | -€134,765 | -72.5% |
| Contributions | 10/11 | €177,740 | €44,505 | -€133,235 | -75.0% |
| Capital | 10 | €177,740 | - | -€177,740 | |
| Issued capital | 100 | €177,740 | - | -€177,740 | |
| Profit (loss) carried forward | 14 | €8,120 | €6,590 | -€1,530 | -18.8% |
| Amounts payable | 17/49 | €6,220 | €140,660 | +€134,440 | +2161.4% |
| Amounts payable within one year | 42/48 | €6,026 | €140,460 | +€134,434 | +2230.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,970 | €4,221 | +€251 | +6.3% |
| Suppliers | 440/4 | €3,970 | €4,221 | +€251 | +6.3% |
| Taxes, remuneration and social security | 45 | €239 | €182 | -€57 | -23.8% |
| Taxes | 450/3 | €239 | €182 | -€57 | -23.8% |
| Other amounts payable | 47/48 | €1,817 | €136,058 | +€134,241 | +7387.8% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127 | €456 | +€329 | +258.2% |
| Other operating charges | 640/8 | €11,574 | €12,484 | +€910 | +7.9% |
| Gross operating margin | 9900 | €20,794 | €12,133 | -€8,660 | -41.6% |
| Operating profit (loss) | 9901 | €9,092 | -€807 | -€9,899 | |
| Financial charges | 65/66B | €237 | €541 | +€304 | +128.0% |
| Recurring financial charges | 65 | €237 | €541 | +€304 | +128.0% |
| Profit (loss) for the period before taxes | 9903 | €8,855 | -€1,348 | -€10,203 | |
| Income taxes | 67/77 | €173 | €182 | +€9 | +5.3% |
| Profit (loss) for the period | 9904 | €8,682 | -€1,530 | -€10,212 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,682 | -€1,530 | -€10,212 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.