BERNARD FOBE: what changed
What changed
BERNARD FOBE
NACE 71.112, Activities of interior architects
filed annual accounts (NBB)
Net result for the year
€5,356
2024 · -€29,004+€34,360
Equity
€40,740
2024 · €35,384+€5,356
Cash
€22,865
2024 · €1,449+€21,416
Balance sheet total
€54,202
2024 · €40,523+€13,679
Largest movements
Assets
- Cash +€21,416
up €21,416 (+1,478%), from €1,449 to €22,865
mainly Receivables within one year (+€7,300) and Tax, wage and social debts (+€6,732)
- Receivables within one year -€7,300
down €7,300 (-19.6%), from €37,193 to €29,893
of which Trade receivables: -€5,564
Equity and liabilities
- Tax, wage and social debts +€6,732
up €6,732 (+317%), from €2,121 to €8,853
of which Taxes: +€6,732
- Profit (loss) carried forward +€5,356
up €5,356, from -€3,933 to €1,423
- Trade debts +€1,590
up €1,590 (+52.7%), from €3,019 to €4,609
Income statement
- Gross operating margin +€34,023
up €34,023, from -€27,264 to €6,759
Change in the result, 2024 to 2025
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 2024
-€29,004
Gross operating margin
+€34,023
Depreciation
-€0
Other operating charges
+€214
Financial income
-€30
Financial charges
+€210
Taxes
-€56
Result 2025
€5,356
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€21,416
Investment
€0
Financing
€0
Cash 2024
€1,449
From operations (derived)
+€21,416
Net result for the year
+€5,356
Depreciation
+€459
Receivables within one year
+€7,300
Deferred charges and accrued income
-€21
Trade debts
+€1,590
Tax, wage and social debts
+€6,732
Cash 2025
€22,865
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,523 | €54,202 | +€13,679 | +33.8% |
| Fixed assets | 21/28 | €1,581 | €1,122 | -€459 | -29.0% |
| Tangible fixed assets | 22/27 | €1,531 | €1,072 | -€459 | -30.0% |
| Furniture and vehicles | 24 | €1,531 | €1,072 | -€459 | -30.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €38,943 | €53,080 | +€14,138 | +36.3% |
| Amounts receivable within one year | 40/41 | €37,193 | €29,893 | -€7,300 | -19.6% |
| Trade receivables | 40 | €5,564 | €0 | -€5,564 | -100% |
| Other amounts receivable | 41 | €31,629 | €29,893 | -€1,736 | -5.5% |
| Cash at bank and in hand | 54/58 | €1,449 | €22,865 | +€21,416 | +1,478% |
| Deferred charges and accrued income | 490/1 | €301 | €322 | +€21 | +7.1% |
| Total equity and liabilities | 10/49 | €40,523 | €54,202 | +€13,679 | +33.8% |
| Equity | 10/15 | €35,384 | €40,740 | +€5,356 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,716 | €20,716 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,856 | €18,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,933 | €1,423 | +€5,356 | |
| Amounts payable | 17/49 | €5,140 | €13,462 | +€8,322 | +162% |
| Amounts payable within one year | 42/48 | €5,140 | €13,462 | +€8,322 | +162% |
| Trade debts | 44 | €3,019 | €4,609 | +€1,590 | +52.7% |
| Suppliers | 440/4 | €3,019 | €4,609 | +€1,590 | +52.7% |
| Taxes, remuneration and social security | 45 | €2,121 | €8,853 | +€6,732 | +317% |
| Taxes | 450/3 | €821 | €7,553 | +€6,732 | +820% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €459 | +€0 | 0.0% |
| Other operating charges | 640/8 | €896 | €682 | -€214 | -23.9% |
| Gross operating margin | 9900 | -€27,264 | €6,759 | +€34,023 | |
| Operating profit (loss) | 9901 | -€28,619 | €5,617 | +€34,236 | |
| Financial income | 75/76B | €33 | €3 | -€30 | -90.9% |
| Recurring financial income | 75 | €33 | €3 | -€30 | -90.9% |
| Financial charges | 65/66B | €282 | €72 | -€210 | -74.5% |
| Recurring financial charges | 65 | €282 | €72 | -€210 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | -€28,868 | €5,548 | +€34,416 | |
| Income taxes | 67/77 | €136 | €192 | +€56 | +41.0% |
| Profit (loss) for the period | 9904 | -€29,004 | €5,356 | +€34,360 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,004 | €5,356 | +€34,360 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.