BILOBA-: 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.
BILOBA-
Largest movements
- Cash +€16,281
up €16,281 (+18.7%), from €87,035 to €103,316
mainly Net result for the year (+€116,937) and Depreciation (+€6,951)
- Receivables within one year -€4,157
down €4,157 (-7.1%), from €58,968 to €54,811
of which Trade receivables: -€4,479
- Tangible fixed assets -€2,256
down €2,256 (-3.8%), from €59,778 to €57,522
of which Other tangible fixed assets: -€2,974
- Profit (loss) carried forward +€16,137
up €16,137 (+65.7%), from €24,559 to €40,696
- Tax, wage and social debts -€8,643
down €8,643 (-27.1%), from €31,936 to €23,293
of which Taxes: -€6,293
- Accrued charges and deferred income +€5,105
up €5,105 (+14,527%), from €35 to €5,140
- Other debts -€3,403
down €3,403 (-2.5%), from €135,511 to €132,108
- Gross operating margin -€7,370
down €7,370 (-4.5%), from €164,975 to €157,605
- Depreciation -€4,078
down €4,078 (-37.0%), from €11,029 to €6,951
- Taxes -€2,193
down €2,193 (-6.6%), from €33,164 to €30,972
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 | €214,010 | €221,697 | +€7,687 | +3.6% |
| Fixed assets | 21/28 | €67,337 | €63,570 | -€3,767 | -5.6% |
| Intangible fixed assets | 21 | €2,560 | €1,048 | -€1,512 | -59.1% |
| Tangible fixed assets | 22/27 | €59,778 | €57,522 | -€2,256 | -3.8% |
| Plant, machinery and equipment | 23 | €1,110 | €2,027 | +€917 | +82.6% |
| Furniture and vehicles | 24 | €4,638 | €4,439 | -€199 | -4.3% |
| Other tangible fixed assets | 26 | €54,029 | €51,056 | -€2,974 | -5.5% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €146,672 | €158,126 | +€11,454 | +7.8% |
| Amounts receivable within one year | 40/41 | €58,968 | €54,811 | -€4,157 | -7.1% |
| Trade receivables | 40 | €56,410 | €51,931 | -€4,479 | -7.9% |
| Other amounts receivable | 41 | €2,558 | €2,879 | +€322 | +12.6% |
| Cash at bank and in hand | 54/58 | €87,035 | €103,316 | +€16,281 | +18.7% |
| Deferred charges and accrued income | 490/1 | €669 | - | -€669 | |
| Total equity and liabilities | 10/49 | €214,010 | €221,697 | +€7,687 | +3.6% |
| Equity | 10/15 | €45,019 | €61,156 | +€16,137 | +35.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,559 | €40,696 | +€16,137 | +65.7% |
| Amounts payable | 17/49 | €168,991 | €160,541 | -€8,450 | -5.0% |
| Amounts payable within one year | 42/48 | €168,956 | €155,401 | -€13,555 | -8.0% |
| Trade debts | 44 | €1,509 | - | -€1,509 | |
| Suppliers | 440/4 | €1,509 | - | -€1,509 | |
| Taxes, remuneration and social security | 45 | €31,936 | €23,293 | -€8,643 | -27.1% |
| Taxes | 450/3 | €29,586 | €23,293 | -€6,293 | -21.3% |
| Remuneration and social security | 454/9 | €2,350 | - | -€2,350 | |
| Other amounts payable | 47/48 | €135,511 | €132,108 | -€3,403 | -2.5% |
| Accrued charges and deferred income | 492/3 | €35 | €5,140 | +€5,105 | +14,527% |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,029 | €6,951 | -€4,078 | -37.0% |
| Other operating charges | 640/8 | €2,003 | €1,129 | -€874 | -43.6% |
| Gross operating margin | 9900 | €164,975 | €157,605 | -€7,370 | -4.5% |
| Operating profit (loss) | 9901 | €151,943 | €149,525 | -€2,418 | -1.6% |
| Financial charges | 65/66B | €184 | €1,617 | +€1,432 | +776% |
| Recurring financial charges | 65 | €184 | €1,617 | +€1,432 | +776% |
| Profit (loss) for the period before taxes | 9903 | €151,759 | €147,908 | -€3,850 | -2.5% |
| Income taxes | 67/77 | €33,164 | €30,972 | -€2,193 | -6.6% |
| Profit (loss) for the period | 9904 | €118,594 | €116,937 | -€1,658 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €118,594 | €116,937 | -€1,658 | -1.4% |
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 23 October 2026 via checked.be.