LE BOURDON - 2022: 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 BOURDON - 2022
Largest movements
- Tangible fixed assets -€12,261
down €12,261 (-52.1%), from €23,531 to €11,269
- Cash -€5,115
down €5,115 (-20.9%), from €24,462 to €19,347
mainly Trade debts (-€7,726) and Other debts (-€6,500)
- Receivables within one year +€3,875
up €3,875 (+35.0%), from €11,085 to €14,960
- Deferred charges and accrued income +€869
new in 2025: €869
- Trade debts -€7,726
down €7,726 (-52.4%), from €14,735 to €7,009
- Other debts -€6,500
no longer reported in 2025 (was €6,500)
- Debts after one year -€4,497
down €4,497 (-45.0%), from €9,985 to €5,488
- Profit (loss) carried forward +€4,482
up €4,482 (+40.6%), from €11,038 to €15,520
- Tax, wage and social debts +€1,426
up €1,426 (+16.8%), from €8,506 to €9,932
- Gross operating margin -€18,249
down €18,249 (-48.3%), from €37,813 to €19,564
- Taxes -€4,741
down €4,741 (-61.9%), from €7,655 to €2,914
- Depreciation -€3,294
down €3,294 (-21.2%), from €15,555 to €12,261
- Other operating charges -€640
no longer reported in 2025 (was €640)
- Financial income +€540
up €540 (+173.6%), from €311 to €851
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 | €59,078 | €46,446 | -€12,632 | -21.4% |
| Fixed assets | 21/28 | €23,531 | €11,269 | -€12,261 | -52.1% |
| Tangible fixed assets | 22/27 | €23,531 | €11,269 | -€12,261 | -52.1% |
| Furniture and vehicles | 24 | €23,531 | €11,269 | -€12,261 | -52.1% |
| Current assets | 29/58 | €35,547 | €35,176 | -€370 | -1.0% |
| Amounts receivable within one year | 40/41 | €11,085 | €14,960 | +€3,875 | +35.0% |
| Other amounts receivable | 41 | €11,085 | €14,960 | +€3,875 | +35.0% |
| Cash at bank and in hand | 54/58 | €24,462 | €19,347 | -€5,115 | -20.9% |
| Deferred charges and accrued income | 490/1 | - | €869 | +€869 | |
| Total equity and liabilities | 10/49 | €59,078 | €46,446 | -€12,632 | -21.4% |
| Equity | 10/15 | €15,038 | €19,520 | +€4,482 | +29.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,038 | €15,520 | +€4,482 | +40.6% |
| Amounts payable | 17/49 | €44,040 | €26,926 | -€17,114 | -38.9% |
| Amounts payable after more than one year | 17 | €9,985 | €5,488 | -€4,497 | -45.0% |
| Financial debts | 170/4 | €9,985 | €5,488 | -€4,497 | -45.0% |
| Amounts payable within one year | 42/48 | €34,054 | €21,438 | -€12,617 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €4,314 | €4,497 | +€183 | +4.2% |
| Trade debts | 44 | €14,735 | €7,009 | -€7,726 | -52.4% |
| Suppliers | 440/4 | €14,735 | €7,009 | -€7,726 | -52.4% |
| Taxes, remuneration and social security | 45 | €8,506 | €9,932 | +€1,426 | +16.8% |
| Taxes | 450/3 | €8,506 | €9,932 | +€1,426 | +16.8% |
| Other amounts payable | 47/48 | €6,500 | - | -€6,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,555 | €12,261 | -€3,294 | -21.2% |
| Other operating charges | 640/8 | €640 | - | -€640 | |
| Non-recurring operating charges | 66A | €3,035 | - | -€3,035 | |
| Gross operating margin | 9900 | €37,813 | €19,564 | -€18,249 | -48.3% |
| Operating profit (loss) | 9901 | €18,582 | €7,302 | -€11,280 | -60.7% |
| Financial income | 75/76B | €311 | €851 | +€540 | +173.6% |
| Recurring financial income | 75 | €311 | €851 | +€540 | +173.6% |
| Financial charges | 65/66B | €693 | €757 | +€64 | +9.2% |
| Recurring financial charges | 65 | €693 | €757 | +€64 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €18,200 | €7,396 | -€10,804 | -59.4% |
| Income taxes | 67/77 | €7,655 | €2,914 | -€4,741 | -61.9% |
| Profit (loss) for the period | 9904 | €10,545 | €4,482 | -€6,063 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,545 | €4,482 | -€6,063 | -57.5% |
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 11 October 2026 via checked.be.