Bo Rooms: 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 Rooms
Largest movements
- Cash +€24,487
up €24,487 (+67.8%), from €36,127 to €60,613
mainly Net result for the year (+€27,911) and Tax, wage and social debts (+€10,313)
- Receivables within one year +€4,267
up €4,267 (+461%), from €926 to €5,193
- Deferred charges and accrued income +€2,152
new in 2025: €2,152
- Tangible fixed assets +€1,865
up €1,865 (+10.9%), from €17,101 to €18,966
of which Plant, machinery and equipment: +€2,127
- Reserves +€27,911
up €27,911 (+89.3%), from €31,258 to €59,169
- Tax, wage and social debts +€10,313
up €10,313 (+77.9%), from €13,238 to €23,551
- Other debts -€4,384
no longer reported in 2025 (was €4,384)
- Trade debts -€1,068
down €1,068 (-32.6%), from €3,272 to €2,204
- Gross operating margin -€4,783
down €4,783 (-9.8%), from €48,918 to €44,135
- Taxes -€1,769
down €1,769 (-18.5%), from €9,565 to €7,796
- Depreciation +€1,672
up €1,672 (+51.7%), from €3,232 to €4,904
- Financial charges -€1,342
down €1,342 (-28.4%), from €4,719 to €3,377
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 | €54,153 | €86,924 | +€32,771 | +60.5% |
| Fixed assets | 21/28 | €17,101 | €18,966 | +€1,865 | +10.9% |
| Tangible fixed assets | 22/27 | €17,101 | €18,966 | +€1,865 | +10.9% |
| Plant, machinery and equipment | 23 | €15,808 | €17,935 | +€2,127 | +13.5% |
| Furniture and vehicles | 24 | €1,292 | €1,030 | -€262 | -20.3% |
| Current assets | 29/58 | €37,052 | €67,958 | +€30,906 | +83.4% |
| Amounts receivable within one year | 40/41 | €926 | €5,193 | +€4,267 | +461% |
| Other amounts receivable | 41 | €926 | €5,193 | +€4,267 | +461% |
| Cash at bank and in hand | 54/58 | €36,127 | €60,613 | +€24,487 | +67.8% |
| Deferred charges and accrued income | 490/1 | - | €2,152 | +€2,152 | |
| Total equity and liabilities | 10/49 | €54,153 | €86,924 | +€32,771 | +60.5% |
| Equity | 10/15 | €33,258 | €61,169 | +€27,911 | +83.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €31,258 | €59,169 | +€27,911 | +89.3% |
| Distributable reserves | 133 | €31,258 | €59,169 | +€27,911 | +89.3% |
| Amounts payable | 17/49 | €20,894 | €25,755 | +€4,861 | +23.3% |
| Amounts payable within one year | 42/48 | €20,894 | €25,755 | +€4,861 | +23.3% |
| Trade debts | 44 | €3,272 | €2,204 | -€1,068 | -32.6% |
| Suppliers | 440/4 | €3,272 | €2,204 | -€1,068 | -32.6% |
| Taxes, remuneration and social security | 45 | €13,238 | €23,551 | +€10,313 | +77.9% |
| Taxes | 450/3 | €13,238 | €23,551 | +€10,313 | +77.9% |
| Other amounts payable | 47/48 | €4,384 | - | -€4,384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,232 | €4,904 | +€1,672 | +51.7% |
| Other operating charges | 640/8 | €264 | €453 | +€189 | +71.6% |
| Gross operating margin | 9900 | €48,918 | €44,135 | -€4,783 | -9.8% |
| Operating profit (loss) | 9901 | €45,422 | €38,778 | -€6,644 | -14.6% |
| Financial income | 75/76B | €121 | €306 | +€185 | +153% |
| Recurring financial income | 75 | €121 | €306 | +€185 | +153% |
| Financial charges | 65/66B | €4,719 | €3,377 | -€1,342 | -28.4% |
| Recurring financial charges | 65 | €4,719 | €3,377 | -€1,342 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €40,824 | €35,707 | -€5,117 | -12.5% |
| Income taxes | 67/77 | €9,565 | €7,796 | -€1,769 | -18.5% |
| Profit (loss) for the period | 9904 | €31,258 | €27,911 | -€3,348 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,258 | €27,911 | -€3,348 | -10.7% |
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 27 October 2026 via checked.be.