Bo.TiC: 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.TiC
Largest movements
- Current investments -€20,563
down €20,563 (-100%), from €20,563 to €0
- Tangible fixed assets +€4,701
up €4,701 (+51.2%), from €9,189 to €13,890
of which Furniture and vehicles: +€5,095
- Reserves -€95,814
down €95,814 (-99.9%), from €95,933 to €120
- Other debts +€69,733
up €69,733 (+9,926%), from €703 to €70,436
- Tax, wage and social debts +€8,314
up €8,314 (+90.6%), from €9,176 to €17,490
of which Taxes: +€8,314
- Gross operating margin +€48,955
up €48,955 (+82.9%), from €59,076 to €108,032
- Taxes +€11,221
up €11,221 (+90.4%), from €12,413 to €23,633
- Financial income +€2,126
new in 2025: €2,126
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 | €111,129 | €93,799 | -€17,330 | -15.6% |
| Fixed assets | 21/28 | €9,189 | €13,890 | +€4,701 | +51.2% |
| Tangible fixed assets | 22/27 | €9,189 | €13,890 | +€4,701 | +51.2% |
| Plant, machinery and equipment | 23 | €709 | €315 | -€394 | -55.6% |
| Furniture and vehicles | 24 | €8,480 | €13,575 | +€5,095 | +60.1% |
| Current assets | 29/58 | €101,940 | €79,909 | -€22,031 | -21.6% |
| Amounts receivable within one year | 40/41 | €14,650 | €13,885 | -€766 | -5.2% |
| Trade receivables | 40 | €13,880 | €13,880 | = | 0.0% |
| Other amounts receivable | 41 | €770 | €5 | -€766 | -99.4% |
| Current investments | 50/53 | €20,563 | €0 | -€20,563 | -100% |
| Cash at bank and in hand | 54/58 | €66,245 | €65,328 | -€917 | -1.4% |
| Deferred charges and accrued income | 490/1 | €481 | €696 | +€215 | +44.6% |
| Total equity and liabilities | 10/49 | €111,129 | €93,799 | -€17,330 | -15.6% |
| Equity | 10/15 | €99,933 | €4,120 | -€95,814 | -95.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €95,933 | €120 | -€95,814 | -99.9% |
| Distributable reserves | 133 | €95,933 | €120 | -€95,814 | -99.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,196 | €89,680 | +€78,484 | +701% |
| Amounts payable within one year | 42/48 | €9,879 | €88,259 | +€78,380 | +793% |
| Trade debts | 44 | €0 | €334 | +€334 | |
| Suppliers | 440/4 | €0 | €334 | +€334 | |
| Taxes, remuneration and social security | 45 | €9,176 | €17,490 | +€8,314 | +90.6% |
| Taxes | 450/3 | €7,176 | €15,490 | +€8,314 | +116% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €703 | €70,436 | +€69,733 | +9,926% |
| Accrued charges and deferred income | 492/3 | €1,317 | €1,420 | +€103 | +7.8% |
| Remuneration, social security and pensions | 62 | €1,920 | €1,920 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €791 | +€397 | +101% |
| Other operating charges | 640/8 | €816 | €787 | -€30 | -3.6% |
| Gross operating margin | 9900 | €59,076 | €108,032 | +€48,955 | +82.9% |
| Operating profit (loss) | 9901 | €55,946 | €104,533 | +€48,588 | +86.8% |
| Financial income | 75/76B | - | €2,126 | +€2,126 | |
| Recurring financial income | 75 | - | €2,126 | +€2,126 | |
| Financial charges | 65/66B | €1,788 | €1,181 | -€608 | -34.0% |
| Recurring financial charges | 65 | €1,788 | €1,181 | -€608 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €54,158 | €105,479 | +€51,321 | +94.8% |
| Income taxes | 67/77 | €12,413 | €23,633 | +€11,221 | +90.4% |
| Profit (loss) for the period | 9904 | €41,745 | €81,845 | +€40,100 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,745 | €81,845 | +€40,100 | +96.1% |
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 26 October 2026 via checked.be.