BO-TEMPS: what changed
Two fiscal 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-TEMPS
Largest movements
- Cash -€46,711
down €46,711 (-52.7%), from €88,608 to €41,897
mainly Trade debts (-€40,878) and Other debts (-€37,198)
- Deferred charges and accrued income -€3,359
down €3,359 (-2.8%), from €120,102 to €116,743
- Trade debts -€40,878
down €40,878 (-81.7%), from €50,049 to €9,170
- Other debts -€37,198
no longer reported in 2025 (was €37,198)
- Advances received +€18,054
up €18,054 (+11.2%), from €161,088 to €179,142
- Accrued charges and deferred income +€10,850
new in 2025: €10,850
- Gross operating margin +€37,773
up €37,773, from -€33,041 to €4,732
- Other operating charges -€3,012
down €3,012 (-69.4%), from €4,339 to €1,327
- Taxes -€1,200
no longer reported in 2025 (was €1,200)
- Financial charges -€930
down €930 (-24.3%), from €3,827 to €2,897
of which Financial charges: -€630
- Depreciation +€622
up €622 (+106.9%), from €582 to €1,204
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.
Cash bridge derived
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 | €245,066 | €195,358 | -€49,708 | -20.3% |
| Fixed assets | 21/28 | €7,612 | €8,178 | +€566 | +7.4% |
| Tangible fixed assets | 22/27 | €3,962 | €4,528 | +€566 | +14.3% |
| Plant, machinery and equipment | 23 | €3,962 | €4,528 | +€566 | +14.3% |
| Financial fixed assets | 28 | €3,650 | €3,650 | = | 0.0% |
| Current assets | 29/58 | €237,454 | €187,180 | -€50,274 | -21.2% |
| Amounts receivable within one year | 40/41 | €1,817 | €1,614 | -€204 | -11.2% |
| Other amounts receivable | 41 | €1,817 | €1,614 | -€204 | -11.2% |
| Current investments | 50/53 | €26,927 | €26,927 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €88,608 | €41,897 | -€46,711 | -52.7% |
| Deferred charges and accrued income | 490/1 | €120,102 | €116,743 | -€3,359 | -2.8% |
| Total equity and liabilities | 10/49 | €245,066 | €195,358 | -€49,708 | -20.3% |
| Equity | 10/15 | -€10,423 | -€10,958 | -€536 | -5.1% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €47,500 | €47,500 | = | 0.0% |
| Distributable reserves | 133 | €47,500 | €47,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,923 | -€76,458 | -€536 | -0.7% |
| Amounts payable | 17/49 | €255,489 | €206,317 | -€49,172 | -19.2% |
| Amounts payable within one year | 42/48 | €255,489 | €195,467 | -€60,022 | -23.5% |
| Trade debts | 44 | €50,049 | €9,170 | -€40,878 | -81.7% |
| Suppliers | 440/4 | €50,049 | €9,170 | -€40,878 | -81.7% |
| Advances received on contracts in progress | 46 | €161,088 | €179,142 | +€18,054 | +11.2% |
| Taxes, remuneration and social security | 45 | €7,154 | €7,154 | = | 0.0% |
| Taxes | 450/3 | €2,554 | €2,554 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,600 | €4,600 | = | 0.0% |
| Other amounts payable | 47/48 | €37,198 | - | -€37,198 | |
| Accrued charges and deferred income | 492/3 | - | €10,850 | +€10,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €582 | €1,204 | +€622 | +106.9% |
| Other operating charges | 640/8 | €4,339 | €1,327 | -€3,012 | -69.4% |
| Gross operating margin | 9900 | -€33,041 | €4,732 | +€37,773 | |
| Operating profit (loss) | 9901 | -€37,962 | €2,201 | +€40,163 | |
| Financial income | 75/76B | €111 | €160 | +€49 | +44.3% |
| Recurring financial income | 75 | €111 | €160 | +€49 | +44.3% |
| Financial charges | 65/66B | €3,827 | €2,897 | -€930 | -24.3% |
| Recurring financial charges | 65 | €3,527 | €2,897 | -€630 | -17.9% |
| Non-recurring financial charges | 66B | €300 | - | -€300 | |
| Profit (loss) for the period before taxes | 9903 | -€41,678 | -€536 | +€41,142 | +98.7% |
| Income taxes | 67/77 | €1,200 | - | -€1,200 | |
| Profit (loss) for the period | 9904 | -€42,878 | -€536 | +€42,342 | +98.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,878 | -€536 | +€42,342 | +98.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.