Le Bourg: 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 Bourg
Largest movements
- Receivables within one year -€43,374
down €43,374 (-63.3%), from €68,570 to €25,196
of which Other amounts receivable: -€31,540
- Tangible fixed assets -€32,634
down €32,634 (-4.8%), from €677,090 to €644,456
of which Land and buildings: -€25,603
- Financial fixed assets -€9,300
down €9,300 (-97.4%), from €9,550 to €250
- Cash +€9,063
up €9,063 (+37.6%), from €24,090 to €33,153
mainly Receivables within one year (+€43,374) and Depreciation (+€40,886)
- Other debts -€68,168
down €68,168 (-20.5%), from €331,907 to €263,738
- Debts after one year -€32,305
down €32,305 (-13.7%), from €236,627 to €204,322
- Trade debts +€18,403
up €18,403 (+348%), from €5,287 to €23,690
- Advances received +€14,200
new in 2025: €14,200
- Tax, wage and social debts -€10,398
down €10,398 (-67.6%), from €15,371 to €4,973
of which Taxes: -€7,198
- Gross operating margin -€27,080
down €27,080 (-43.7%), from €61,981 to €34,902
- Financial income +€17,313
up €17,313 (+34,842%), from €50 to €17,363
of which Non-recurring financial income: +€17,200
- Depreciation +€8,992
up €8,992 (+28.2%), from €31,894 to €40,886
- Other operating charges -€3,512
down €3,512 (-44.1%), from €7,964 to €4,452
- Financial charges -€2,675
down €2,675 (-30.6%), from €8,752 to €6,077
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 | €814,828 | €735,871 | -€78,958 | -9.7% |
| Fixed assets | 21/28 | €686,640 | €644,706 | -€41,934 | -6.1% |
| Tangible fixed assets | 22/27 | €677,090 | €644,456 | -€32,634 | -4.8% |
| Land and buildings | 22 | €648,689 | €623,087 | -€25,603 | -3.9% |
| Furniture and vehicles | 24 | €22,274 | €15,242 | -€7,032 | -31.6% |
| Other tangible fixed assets | 26 | €6,128 | €6,128 | = | 0.0% |
| Financial fixed assets | 28 | €9,550 | €250 | -€9,300 | -97.4% |
| Current assets | 29/58 | €128,188 | €91,165 | -€37,023 | -28.9% |
| Stocks and contracts in progress | 3 | €31,677 | €27,777 | -€3,900 | -12.3% |
| Stocks | 30/36 | €31,677 | €27,777 | -€3,900 | -12.3% |
| Amounts receivable within one year | 40/41 | €68,570 | €25,196 | -€43,374 | -63.3% |
| Trade receivables | 40 | €23,570 | €11,736 | -€11,835 | -50.2% |
| Other amounts receivable | 41 | €45,000 | €13,460 | -€31,540 | -70.1% |
| Cash at bank and in hand | 54/58 | €24,090 | €33,153 | +€9,063 | +37.6% |
| Deferred charges and accrued income | 490/1 | €3,851 | €5,039 | +€1,188 | +30.9% |
| Total equity and liabilities | 10/49 | €814,828 | €735,871 | -€78,958 | -9.7% |
| Equity | 10/15 | €192,356 | €192,642 | +€286 | +0.1% |
| Contributions | 10/11 | €156,000 | €156,000 | = | 0.0% |
| Reserves | 13 | €52,429 | €52,429 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,600 | €15,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,600 | €15,600 | = | 0.0% |
| Distributable reserves | 133 | €36,829 | €36,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,073 | -€15,787 | +€286 | +1.8% |
| Amounts payable | 17/49 | €622,473 | €543,229 | -€79,244 | -12.7% |
| Amounts payable after more than one year | 17 | €236,627 | €204,322 | -€32,305 | -13.7% |
| Financial debts | 170/4 | €236,627 | €204,322 | -€32,305 | -13.7% |
| Amounts payable within one year | 42/48 | €385,540 | €338,907 | -€46,633 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €32,953 | €32,305 | -€648 | -2.0% |
| Financial debts | 43 | €21 | - | -€21 | |
| Credit institutions | 430/8 | €21 | - | -€21 | |
| Trade debts | 44 | €5,287 | €23,690 | +€18,403 | +348% |
| Suppliers | 440/4 | €5,287 | €23,690 | +€18,403 | +348% |
| Advances received on contracts in progress | 46 | - | €14,200 | +€14,200 | |
| Taxes, remuneration and social security | 45 | €15,371 | €4,973 | -€10,398 | -67.6% |
| Taxes | 450/3 | €12,171 | €4,973 | -€7,198 | -59.1% |
| Remuneration and social security | 454/9 | €3,200 | - | -€3,200 | |
| Other amounts payable | 47/48 | €331,907 | €263,738 | -€68,168 | -20.5% |
| Accrued charges and deferred income | 492/3 | €305 | - | -€305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,894 | €40,886 | +€8,992 | +28.2% |
| Other operating charges | 640/8 | €7,964 | €4,452 | -€3,512 | -44.1% |
| Gross operating margin | 9900 | €61,981 | €34,902 | -€27,080 | -43.7% |
| Operating profit (loss) | 9901 | €22,123 | -€10,436 | -€32,559 | |
| Financial income | 75/76B | €50 | €17,363 | +€17,313 | +34,842% |
| Recurring financial income | 75 | €50 | €163 | +€113 | +228% |
| Non-recurring financial income | 76B | - | €17,200 | +€17,200 | |
| Financial charges | 65/66B | €8,752 | €6,077 | -€2,675 | -30.6% |
| Recurring financial charges | 65 | €8,752 | €6,077 | -€2,675 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €13,421 | €850 | -€12,571 | -93.7% |
| Income taxes | 67/77 | €1,282 | €563 | -€718 | -56.0% |
| Profit (loss) for the period | 9904 | €12,139 | €286 | -€11,853 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,139 | €286 | -€11,853 | -97.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.