R BO aime: what changed
What changed
R BO aime
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
filed annual accounts (NBB)
Net result for the year
€2,490
2025 · €3,705-€1,214
Equity
€31,856
2025 · €29,366+€2,490
Cash
€4,999
2025 · €3,396+€1,602
Balance sheet total
€163,304
2025 · €180,461-€17,157
Largest movements
Assets
- Tangible fixed assets -€18,773
down €18,773 (-10.9%), from €172,910 to €154,137
of which Land and buildings: -€18,189
Equity and liabilities
- Current portion of long-term debt -€12,040
no longer reported in 2026 (was €12,040)
- Trade debts -€7,602
down €7,602 (-84.0%), from €9,045 to €1,443
- Profit (loss) carried forward +€2,490
up €2,490 (+23.1%), from €10,766 to €13,256
Income statement
- Gross operating margin -€19,048
down €19,048 (-45.3%), from €42,036 to €22,988
- Write-downs -€14,495
no longer reported in 2026 (was €14,495)
- Depreciation -€1,996
down €1,996 (-9.6%), from €20,769 to €18,773
- Financial charges -€793
down €793 (-75.6%), from €1,049 to €256
- Other operating charges -€549
down €549 (-27.2%), from €2,017 to €1,468
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€3,705
Gross operating margin
-€19,048
Depreciation
+€1,996
Write-downs
+€14,495
Other operating charges
+€549
Financial charges
+€793
Result 2026
€2,490
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,642
Investment
€0
Financing
-€12,040
Cash 2025
€3,396
From operations (derived)
+€13,642
Net result for the year
+€2,490
Depreciation
+€18,773
Receivables within one year
-€14
Trade debts
-€7,602
Tax, wage and social debts
-€612
Other debts
+€608
Financing
-€12,040
Current portion of long-term debt
-€12,040
Cash 2026
€4,999
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,461 | €163,304 | -€17,157 | -9.5% |
| Fixed assets | 21/28 | €172,910 | €154,137 | -€18,773 | -10.9% |
| Tangible fixed assets | 22/27 | €172,910 | €154,137 | -€18,773 | -10.9% |
| Land and buildings | 22 | €171,874 | €153,685 | -€18,189 | -10.6% |
| Plant, machinery and equipment | 23 | €257 | €34 | -€223 | -86.9% |
| Furniture and vehicles | 24 | €779 | €418 | -€361 | -46.3% |
| Current assets | 29/58 | €7,551 | €9,167 | +€1,616 | +21.4% |
| Stocks and contracts in progress | 3 | €3,624 | €3,624 | = | 0.0% |
| Stocks | 30/36 | €3,624 | €3,624 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €531 | €545 | +€14 | +2.6% |
| Other amounts receivable | 41 | €531 | €545 | +€14 | +2.6% |
| Cash at bank and in hand | 54/58 | €3,396 | €4,999 | +€1,602 | +47.2% |
| Total equity and liabilities | 10/49 | €180,461 | €163,304 | -€17,157 | -9.5% |
| Equity | 10/15 | €29,366 | €31,856 | +€2,490 | +8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,766 | €13,256 | +€2,490 | +23.1% |
| Amounts payable | 17/49 | €151,095 | €131,448 | -€19,647 | -13.0% |
| Amounts payable within one year | 42/48 | €151,095 | €131,448 | -€19,647 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €12,040 | - | -€12,040 | |
| Trade debts | 44 | €9,045 | €1,443 | -€7,602 | -84.0% |
| Suppliers | 440/4 | €9,045 | €1,443 | -€7,602 | -84.0% |
| Taxes, remuneration and social security | 45 | €4,307 | €3,695 | -€612 | -14.2% |
| Taxes | 450/3 | €1,858 | €1,845 | -€13 | -0.7% |
| Remuneration and social security | 454/9 | €2,449 | €1,850 | -€599 | -24.5% |
| Other amounts payable | 47/48 | €125,703 | €126,311 | +€608 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,769 | €18,773 | -€1,996 | -9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,495 | - | -€14,495 | |
| Other operating charges | 640/8 | €2,017 | €1,468 | -€549 | -27.2% |
| Gross operating margin | 9900 | €42,036 | €22,988 | -€19,048 | -45.3% |
| Operating profit (loss) | 9901 | €4,754 | €2,747 | -€2,007 | -42.2% |
| Financial charges | 65/66B | €1,049 | €256 | -€793 | -75.6% |
| Recurring financial charges | 65 | €1,049 | €256 | -€793 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €3,705 | €2,490 | -€1,214 | -32.8% |
| Profit (loss) for the period | 9904 | €3,705 | €2,490 | -€1,214 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,705 | €2,490 | -€1,214 | -32.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.