LE P’TIT TRAIN DE BOUILLON: 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 P’TIT TRAIN DE BOUILLON
Largest movements
- Cash +€44,208
up €44,208 (+71.5%), from €61,807 to €106,015
mainly Depreciation (+€31,400) and Net result for the year (+€12,429)
- Tangible fixed assets -€31,400
down €31,400 (-23.8%), from €132,207 to €100,807
- Receivables within one year +€4,319
up €4,319 (+289%), from €1,495 to €5,815
of which Other amounts receivable: +€4,124
- Reserves +€12,400
up €12,400 (+124%), from €10,000 to €22,400
- Other debts +€4,335
up €4,335 (+2.6%), from €168,899 to €173,233
- Depreciation +€6,607
up €6,607 (+26.6%), from €24,793 to €31,400
- Other operating charges -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Gross operating margin +€4,541
up €4,541 (+8.8%), from €51,837 to €56,378
- Taxes +€688
up €688 (+12.6%), from €5,450 to €6,138
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 | €195,509 | €213,133 | +€17,624 | +9.0% |
| Fixed assets | 21/28 | €132,207 | €100,807 | -€31,400 | -23.8% |
| Tangible fixed assets | 22/27 | €132,207 | €100,807 | -€31,400 | -23.8% |
| Furniture and vehicles | 24 | €132,207 | €100,807 | -€31,400 | -23.8% |
| Current assets | 29/58 | €63,302 | €112,326 | +€49,024 | +77.4% |
| Amounts receivable within one year | 40/41 | €1,495 | €5,815 | +€4,319 | +289% |
| Trade receivables | 40 | €410 | €605 | +€195 | +47.6% |
| Other amounts receivable | 41 | €1,085 | €5,210 | +€4,124 | +380% |
| Cash at bank and in hand | 54/58 | €61,807 | €106,015 | +€44,208 | +71.5% |
| Deferred charges and accrued income | 490/1 | - | €496 | +€496 | |
| Total equity and liabilities | 10/49 | €195,509 | €213,133 | +€17,624 | +9.0% |
| Equity | 10/15 | €20,346 | €32,775 | +€12,429 | +61.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €22,400 | +€12,400 | +124% |
| Distributable reserves | 133 | €10,000 | €22,400 | +€12,400 | +124% |
| Profit (loss) carried forward | 14 | €346 | €375 | +€29 | +8.3% |
| Amounts payable | 17/49 | €175,163 | €180,358 | +€5,195 | +3.0% |
| Amounts payable within one year | 42/48 | €175,163 | €180,358 | +€5,195 | +3.0% |
| Trade debts | 44 | €490 | - | -€490 | |
| Suppliers | 440/4 | €490 | - | -€490 | |
| Taxes, remuneration and social security | 45 | €5,774 | €7,124 | +€1,350 | +23.4% |
| Taxes | 450/3 | €5,774 | €7,124 | +€1,350 | +23.4% |
| Other amounts payable | 47/48 | €168,899 | €173,233 | +€4,335 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,793 | €31,400 | +€6,607 | +26.6% |
| Other operating charges | 640/8 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Gross operating margin | 9900 | €51,837 | €56,378 | +€4,541 | +8.8% |
| Operating profit (loss) | 9901 | €17,044 | €19,978 | +€2,934 | +17.2% |
| Financial income | 75/76B | €0 | €72 | +€71 | +28,504% |
| Recurring financial income | 75 | €0 | €72 | +€71 | +28,504% |
| Non-recurring financial income | 76B | €0 | €72 | +€71 | +28,504% |
| Financial charges | 65/66B | €1,248 | €1,482 | +€234 | +18.8% |
| Recurring financial charges | 65 | €1,175 | €1,482 | +€307 | +26.1% |
| Non-recurring financial charges | 66B | €72 | - | -€72 | |
| Profit (loss) for the period before taxes | 9903 | €15,796 | €18,567 | +€2,771 | +17.5% |
| Income taxes | 67/77 | €5,450 | €6,138 | +€688 | +12.6% |
| Profit (loss) for the period | 9904 | €10,346 | €12,429 | +€2,082 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,346 | €12,429 | +€2,082 | +20.1% |
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 1 November 2026 via checked.be.