Bo-Té: 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-Té
Largest movements
- Cash +€18,221
up €18,221 (+44.4%), from €41,071 to €59,292
mainly Depreciation (+€12,397) and Net result for the year (+€6,129)
- Tangible fixed assets -€12,397
down €12,397 (-12.5%), from €99,417 to €87,020
- Reserves +€4,463
up €4,463 (+3.3%), from €135,439 to €139,901
of which Distributable reserves: +€4,463
- Financial income -€3,037
down €3,037 (-96.0%), from €3,165 to €128
- Gross operating margin +€2,012
up €2,012 (+7.2%), from €27,923 to €29,935
- Taxes -€530
down €530 (-14.7%), from €3,608 to €3,079
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 | €142,270 | €146,996 | +€4,725 | +3.3% |
| Fixed assets | 21/28 | €99,417 | €87,020 | -€12,397 | -12.5% |
| Tangible fixed assets | 22/27 | €99,417 | €87,020 | -€12,397 | -12.5% |
| Land and buildings | 22 | €99,417 | €87,020 | -€12,397 | -12.5% |
| Current assets | 29/58 | €42,853 | €59,976 | +€17,122 | +40.0% |
| Cash at bank and in hand | 54/58 | €41,071 | €59,292 | +€18,221 | +44.4% |
| Deferred charges and accrued income | 490/1 | €1,782 | €683 | -€1,099 | -61.7% |
| Total equity and liabilities | 10/49 | €142,270 | €146,996 | +€4,725 | +3.3% |
| Equity | 10/15 | €135,439 | €139,901 | +€4,463 | +3.3% |
| Reserves | 13 | €135,439 | €139,901 | +€4,463 | +3.3% |
| Tax-exempt reserves | 132 | €146 | €146 | = | 0.0% |
| Distributable reserves | 133 | €135,292 | €139,755 | +€4,463 | +3.3% |
| Amounts payable | 17/49 | €6,832 | €7,094 | +€263 | +3.8% |
| Amounts payable within one year | 42/48 | €5,317 | €5,574 | +€257 | +4.8% |
| Trade debts | 44 | €768 | €151 | -€617 | -80.4% |
| Suppliers | 440/4 | €768 | €151 | -€617 | -80.4% |
| Taxes, remuneration and social security | 45 | €14 | €40 | +€26 | +192% |
| Taxes | 450/3 | €14 | €40 | +€26 | +192% |
| Other amounts payable | 47/48 | €4,535 | €5,383 | +€848 | +18.7% |
| Accrued charges and deferred income | 492/3 | €1,515 | €1,520 | +€5 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,397 | €12,397 | = | 0.0% |
| Other operating charges | 640/8 | €8,274 | €8,275 | +€0 | 0.0% |
| Gross operating margin | 9900 | €27,923 | €29,935 | +€2,012 | +7.2% |
| Operating profit (loss) | 9901 | €7,251 | €9,263 | +€2,012 | +27.7% |
| Financial income | 75/76B | €3,165 | €128 | -€3,037 | -96.0% |
| Recurring financial income | 75 | €3,165 | €128 | -€3,037 | -96.0% |
| Financial charges | 65/66B | €88 | €183 | +€95 | +108% |
| Recurring financial charges | 65 | €88 | €183 | +€95 | +108% |
| Profit (loss) for the period before taxes | 9903 | €10,328 | €9,207 | -€1,121 | -10.8% |
| Income taxes | 67/77 | €3,608 | €3,079 | -€530 | -14.7% |
| Profit (loss) for the period | 9904 | €6,720 | €6,129 | -€591 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,720 | €6,129 | -€591 | -8.8% |
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 23 October 2026 via checked.be.