LES BOCAGES: 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.
LES BOCAGES
Largest movements
- Stocks and contracts +€78,764
up €78,764 (+6.7%), from €1.2m to €1.3m
- Accrued charges and deferred income +€74,530
up €74,530 (+224%), from €33,205 to €107,735
- Financial charges -€5,867
down €5,867 (-7.2%), from €81,048 to €75,181
- Gross operating margin -€5,630
down €5,630 (-6.9%), from €81,381 to €75,751
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,675,349 | €1,754,725 | +€79,376 | +4.7% |
| Current assets | 29/58 | €1,675,349 | €1,754,725 | +€79,376 | +4.7% |
| Stocks and contracts in progress | 3 | €1,180,422 | €1,259,186 | +€78,764 | +6.7% |
| Stocks | 30/36 | €1,180,422 | €1,259,186 | +€78,764 | +6.7% |
| Amounts receivable within one year | 40/41 | €494,827 | €495,229 | +€402 | +0.1% |
| Trade receivables | 40 | - | €493,500 | +€493,500 | |
| Other amounts receivable | 41 | €494,827 | €1,729 | -€493,098 | -99.7% |
| Cash at bank and in hand | 54/58 | €100 | €310 | +€210 | +210% |
| Total equity and liabilities | 10/49 | €1,675,349 | €1,754,725 | +€79,376 | +4.7% |
| Equity | 10/15 | €150,931 | €150,931 | = | 0.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,431 | €39,431 | = | 0.0% |
| Amounts payable | 17/49 | €1,524,418 | €1,603,794 | +€79,376 | +5.2% |
| Amounts payable within one year | 42/48 | €1,491,213 | €1,496,059 | +€4,846 | +0.3% |
| Financial debts | 43 | €416 | €1,161 | +€745 | +179% |
| Credit institutions | 430/8 | €416 | €1,161 | +€745 | +179% |
| Trade debts | 44 | €3,004 | €1,052 | -€1,952 | -65.0% |
| Suppliers | 440/4 | €3,004 | €1,052 | -€1,952 | -65.0% |
| Other amounts payable | 47/48 | €1,487,794 | €1,493,846 | +€6,053 | +0.4% |
| Accrued charges and deferred income | 492/3 | €33,205 | €107,735 | +€74,530 | +224% |
| Other operating charges | 640/8 | €333 | €570 | +€237 | +71.1% |
| Gross operating margin | 9900 | €81,381 | €75,751 | -€5,630 | -6.9% |
| Operating profit (loss) | 9901 | €81,048 | €75,181 | -€5,867 | -7.2% |
| Financial charges | 65/66B | €81,048 | €75,181 | -€5,867 | -7.2% |
| Recurring financial charges | 65 | €81,048 | €75,181 | -€5,867 | -7.2% |
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 28 October 2026 via checked.be.