BO CHÂSSIS: 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.
BO CHÂSSIS
Largest movements
- Tangible fixed assets +€194,688
up €194,688 (+1,911%), from €10,188 to €204,876
of which Land and buildings: +€164,834
- Cash +€9,464
up €9,464 (+7.5%), from €125,398 to €134,862
mainly Debts after one year (+€177,116) and Current portion of long-term debt (+€23,341)
- Debts after one year +€177,116
new in 2025: €177,116
- Current portion of long-term debt +€23,341
up €23,341 (+397%), from €5,886 to €29,227
- Other debts -€10,851
down €10,851 (-68.6%), from €15,815 to €4,964
- Tax, wage and social debts -€7,697
down €7,697 (-61.6%), from €12,497 to €4,800
- Reserves +€7,678
up €7,678 (+5.8%), from €132,606 to €140,284
- Other operating charges +€20,355
up €20,355 (+377%), from €5,396 to €25,751
- Gross operating margin -€15,362
down €15,362 (-20.8%), from €73,716 to €58,354
- Taxes -€10,692
down €10,692 (-60.4%), from €17,699 to €7,007
- Depreciation +€2,672
up €2,672 (+57.4%), from €4,653 to €7,325
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 | €237,122 | €440,694 | +€203,572 | +85.9% |
| Fixed assets | 21/28 | €10,188 | €204,876 | +€194,688 | +1,911% |
| Tangible fixed assets | 22/27 | €10,188 | €204,876 | +€194,688 | +1,911% |
| Land and buildings | 22 | - | €164,834 | +€164,834 | |
| Plant, machinery and equipment | 23 | €2,004 | €2,586 | +€582 | +29.0% |
| Furniture and vehicles | 24 | €8,184 | €37,456 | +€29,272 | +358% |
| Current assets | 29/58 | €226,934 | €235,818 | +€8,884 | +3.9% |
| Amounts receivable within one year | 40/41 | €90,955 | €90,036 | -€919 | -1.0% |
| Trade receivables | 40 | €74,731 | €73,743 | -€988 | -1.3% |
| Other amounts receivable | 41 | €16,224 | €16,293 | +€69 | +0.4% |
| Cash at bank and in hand | 54/58 | €125,398 | €134,862 | +€9,464 | +7.5% |
| Deferred charges and accrued income | 490/1 | €10,581 | €10,920 | +€339 | +3.2% |
| Total equity and liabilities | 10/49 | €237,122 | €440,694 | +€203,572 | +85.9% |
| Equity | 10/15 | €151,206 | €158,884 | +€7,678 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,606 | €140,284 | +€7,678 | +5.8% |
| Distributable reserves | 133 | €132,606 | €140,284 | +€7,678 | +5.8% |
| Amounts payable | 17/49 | €85,916 | €281,810 | +€195,894 | +228% |
| Amounts payable after more than one year | 17 | - | €177,116 | +€177,116 | |
| Financial debts | 170/4 | - | €177,116 | +€177,116 | |
| Amounts payable within one year | 42/48 | €70,848 | €82,893 | +€12,045 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €5,886 | €29,227 | +€23,341 | +397% |
| Trade debts | 44 | €35,178 | €42,255 | +€7,077 | +20.1% |
| Suppliers | 440/4 | €35,178 | €42,255 | +€7,077 | +20.1% |
| Advances received on contracts in progress | 46 | €1,472 | €1,647 | +€175 | +11.9% |
| Taxes, remuneration and social security | 45 | €12,497 | €4,800 | -€7,697 | -61.6% |
| Taxes | 450/3 | €12,497 | €4,800 | -€7,697 | -61.6% |
| Other amounts payable | 47/48 | €15,815 | €4,964 | -€10,851 | -68.6% |
| Accrued charges and deferred income | 492/3 | €15,068 | €21,801 | +€6,733 | +44.7% |
| Non-recurring operating income | 76A | - | €4,687 | +€4,687 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,653 | €7,325 | +€2,672 | +57.4% |
| Other operating charges | 640/8 | €5,396 | €25,751 | +€20,355 | +377% |
| Gross operating margin | 9900 | €73,716 | €58,354 | -€15,362 | -20.8% |
| Operating profit (loss) | 9901 | €63,667 | €25,278 | -€38,389 | -60.3% |
| Financial income | 75/76B | €730 | €188 | -€542 | -74.2% |
| Recurring financial income | 75 | €730 | €188 | -€542 | -74.2% |
| Financial charges | 65/66B | €11,369 | €10,781 | -€588 | -5.2% |
| Recurring financial charges | 65 | €11,369 | €10,781 | -€588 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €53,028 | €14,685 | -€38,343 | -72.3% |
| Income taxes | 67/77 | €17,699 | €7,007 | -€10,692 | -60.4% |
| Profit (loss) for the period | 9904 | €35,329 | €7,678 | -€27,651 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,329 | €7,678 | -€27,651 | -78.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.