BO CREATIONS: 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 CREATIONS
Largest movements
- Cash +€282,794
up €282,794 (+1,255%), from €22,530 to €305,324
mainly Net result for the year (+€278,156) and Stocks and contracts (+€204,298)
- Stocks and contracts -€204,298
down €204,298 (-47.5%), from €429,812 to €225,513
- Receivables within one year -€101,238
down €101,238 (-74.9%), from €135,122 to €33,885
of which Trade receivables: -€121,132
- Tangible fixed assets +€8,993
up €8,993 (+95.1%), from €9,457 to €18,450
of which Furniture and vehicles: +€9,192
- Current portion of long-term debt -€327,006
no longer reported in 2025 (was €327,006)
- Profit (loss) carried forward +€278,156
up €278,156 (+201%), from €138,333 to €416,488
- Tax, wage and social debts +€101,087
up €101,087 (+265%), from €38,086 to €139,173
- Other debts -€52,429
down €52,429 (-84.8%), from €61,807 to €9,378
- Trade debts -€12,348
down €12,348 (-53.2%), from €23,202 to €10,854
- Gross operating margin +€200,400
up €200,400 (+102%), from €197,403 to €397,803
- Taxes +€70,672
up €70,672 (+225%), from €31,409 to €102,081
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 | €600,311 | €585,893 | -€14,417 | -2.4% |
| Fixed assets | 21/28 | €9,457 | €18,450 | +€8,993 | +95.1% |
| Tangible fixed assets | 22/27 | €9,457 | €18,450 | +€8,993 | +95.1% |
| Land and buildings | 22 | €1,660 | €1,461 | -€199 | -12.0% |
| Furniture and vehicles | 24 | €7,797 | €16,989 | +€9,192 | +118% |
| Current assets | 29/58 | €590,854 | €567,444 | -€23,410 | -4.0% |
| Stocks and contracts in progress | 3 | €429,812 | €225,513 | -€204,298 | -47.5% |
| Stocks | 30/36 | €429,812 | €225,513 | -€204,298 | -47.5% |
| Amounts receivable within one year | 40/41 | €135,122 | €33,885 | -€101,238 | -74.9% |
| Trade receivables | 40 | €135,011 | €13,879 | -€121,132 | -89.7% |
| Other amounts receivable | 41 | €112 | €20,006 | +€19,894 | +17,815% |
| Cash at bank and in hand | 54/58 | €22,530 | €305,324 | +€282,794 | +1,255% |
| Deferred charges and accrued income | 490/1 | €3,390 | €2,722 | -€668 | -19.7% |
| Total equity and liabilities | 10/49 | €600,311 | €585,893 | -€14,417 | -2.4% |
| Equity | 10/15 | €148,333 | €426,488 | +€278,156 | +188% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,333 | €416,488 | +€278,156 | +201% |
| Amounts payable | 17/49 | €451,978 | €159,405 | -€292,573 | -64.7% |
| Amounts payable within one year | 42/48 | €450,101 | €159,405 | -€290,697 | -64.6% |
| Current portion of amounts payable after more than one year | 42 | €327,006 | - | -€327,006 | |
| Trade debts | 44 | €23,202 | €10,854 | -€12,348 | -53.2% |
| Suppliers | 440/4 | €23,202 | €10,854 | -€12,348 | -53.2% |
| Taxes, remuneration and social security | 45 | €38,086 | €139,173 | +€101,087 | +265% |
| Taxes | 450/3 | €38,086 | €139,173 | +€101,087 | +265% |
| Other amounts payable | 47/48 | €61,807 | €9,378 | -€52,429 | -84.8% |
| Accrued charges and deferred income | 492/3 | €1,877 | - | -€1,877 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,139 | €5,507 | +€2,368 | +75.5% |
| Other operating charges | 640/8 | €2,240 | €3,234 | +€995 | +44.4% |
| Gross operating margin | 9900 | €197,403 | €397,803 | +€200,400 | +102% |
| Operating profit (loss) | 9901 | €192,025 | €389,062 | +€197,037 | +103% |
| Financial income | 75/76B | €26 | €2 | -€24 | -93.9% |
| Recurring financial income | 75 | €26 | €2 | -€24 | -93.9% |
| Financial charges | 65/66B | €7,613 | €8,827 | +€1,214 | +15.9% |
| Recurring financial charges | 65 | €7,613 | €8,827 | +€1,214 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €184,439 | €380,237 | +€195,798 | +106% |
| Income taxes | 67/77 | €31,409 | €102,081 | +€70,672 | +225% |
| Profit (loss) for the period | 9904 | €153,029 | €278,156 | +€125,126 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €153,029 | €278,156 | +€125,126 | +81.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.