BO-Comfort: what changed
BO-Comfort
Largest movements
- Receivables within one year -€28,745
down €28,745 (-98.1%), from €29,290 to €545
of which Trade receivables: -€23,984
- Cash +€19,865
up €19,865 (+61.3%), from €32,408 to €52,273
mainly Receivables within one year (+€28,745) and Net result for the year (+€1,598)
- Stocks and contracts +€5,308
up €5,308 (+33.6%), from €15,797 to €21,105
- Deferred charges and accrued income +€1,433
new in 2025: €1,433
- Trade debts -€4,223
down €4,223 (-79.8%), from €5,291 to €1,068
- Reserves +€1,598
up €1,598 (+1.9%), from €84,492 to €86,089
of which Distributable reserves: +€1,598
- Gross operating margin -€11,081
down €11,081 (-71.4%), from €15,517 to €4,436
- Depreciation -€4,614
down €4,614 (-86.4%), from €5,340 to €726
- Taxes -€585
down €585 (-66.7%), from €877 to €292
- Staff costs -€338
no longer reported in 2025 (was €338)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,660 | €75,795 | -€2,864 | -3.6% |
| Fixed assets | 21/28 | €1,164 | €439 | -€726 | -62.3% |
| Tangible fixed assets | 22/27 | €1,139 | €414 | -€726 | -63.7% |
| Plant, machinery and equipment | 23 | €1,139 | €414 | -€726 | -63.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €77,495 | €75,356 | -€2,139 | -2.8% |
| Stocks and contracts in progress | 3 | €15,797 | €21,105 | +€5,308 | +33.6% |
| Stocks | 30/36 | €15,797 | €21,105 | +€5,308 | +33.6% |
| Amounts receivable within one year | 40/41 | €29,290 | €545 | -€28,745 | -98.1% |
| Trade receivables | 40 | €23,984 | - | -€23,984 | |
| Other amounts receivable | 41 | €5,306 | €545 | -€4,761 | -89.7% |
| Cash at bank and in hand | 54/58 | €32,408 | €52,273 | +€19,865 | +61.3% |
| Deferred charges and accrued income | 490/1 | - | €1,433 | +€1,433 | |
| Total equity and liabilities | 10/49 | €78,660 | €75,795 | -€2,864 | -3.6% |
| Equity | 10/15 | €72,323 | €73,920 | +€1,598 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €84,492 | €86,089 | +€1,598 | +1.9% |
| 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 | €82,632 | €84,229 | +€1,598 | +1.9% |
| Profit (loss) carried forward | 14 | -€18,369 | -€18,369 | = | 0.0% |
| Amounts payable | 17/49 | €6,337 | €1,875 | -€4,462 | -70.4% |
| Amounts payable within one year | 42/48 | €6,337 | €1,875 | -€4,462 | -70.4% |
| Trade debts | 44 | €5,291 | €1,068 | -€4,223 | -79.8% |
| Suppliers | 440/4 | €5,291 | €1,068 | -€4,223 | -79.8% |
| Taxes, remuneration and social security | 45 | €877 | €683 | -€194 | -22.1% |
| Taxes | 450/3 | €877 | €683 | -€194 | -22.1% |
| Other amounts payable | 47/48 | €169 | €123 | -€45 | -26.9% |
| Non-recurring operating income | 76A | - | €16,290 | +€16,290 | |
| Remuneration, social security and pensions | 62 | €338 | - | -€338 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,340 | €726 | -€4,614 | -86.4% |
| Other operating charges | 640/8 | €1,543 | €1,672 | +€128 | +8.3% |
| Gross operating margin | 9900 | €15,517 | €4,436 | -€11,081 | -71.4% |
| Operating profit (loss) | 9901 | €8,296 | €2,039 | -€6,257 | -75.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +380% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +380% |
| Financial charges | 65/66B | €106 | €150 | +€44 | +41.7% |
| Recurring financial charges | 65 | €106 | €150 | +€44 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €8,190 | €1,889 | -€6,301 | -76.9% |
| Income taxes | 67/77 | €877 | €292 | -€585 | -66.7% |
| Profit (loss) for the period | 9904 | €7,313 | €1,598 | -€5,716 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,313 | €1,598 | -€5,716 | -78.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.