BOB & CO: 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.
BOB & CO
Largest movements
- Cash +€28,389
up €28,389 (+655.6%), from €4,330 to €32,719
mainly Net result for the year (+€25,497) and Tax, wage and social debts (+€2,891)
- Profit (loss) carried forward +€17,262
no longer reported in 2025 (was -€17,262)
- Reserves +€8,235
new in 2025: €8,235
of which Distributable reserves: +€7,820
- Tax, wage and social debts +€2,891
up €2,891 (+66.5%), from €4,346 to €7,237
- Gross operating margin +€27,191
up €27,191 (+1333.5%), from €2,039 to €29,230
- Taxes +€3,291
up €3,291 (+8894.6%), from €37 to €3,328
- Other operating charges -€487
down €487 (-57.2%), from €852 to €365
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 | €137,084 | €165,472 | +€28,388 | +20.7% |
| Fixed assets | 21/28 | €128,458 | €128,458 | = | 0.0% |
| Tangible fixed assets | 22/27 | €128,458 | €128,458 | = | 0.0% |
| Land and buildings | 22 | €128,458 | €128,458 | = | 0.0% |
| Current assets | 29/58 | €8,626 | €37,014 | +€28,388 | +329.1% |
| Amounts receivable within one year | 40/41 | €4,296 | €4,295 | -€1 | 0.0% |
| Trade receivables | 40 | €4,296 | €4,295 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €4,330 | €32,719 | +€28,389 | +655.6% |
| Total equity and liabilities | 10/49 | €137,084 | €165,472 | +€28,388 | +20.7% |
| Equity | 10/15 | €132,738 | €158,235 | +€25,497 | +19.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | - | €8,235 | +€8,235 | |
| Non-distributable reserves | 130/1 | - | €415 | +€415 | |
| Legal reserve | 130 | - | €415 | +€415 | |
| Distributable reserves | 133 | - | €7,820 | +€7,820 | |
| Profit (loss) carried forward | 14 | -€17,262 | - | +€17,262 | |
| Amounts payable | 17/49 | €4,346 | €7,237 | +€2,891 | +66.5% |
| Amounts payable within one year | 42/48 | €4,346 | €7,237 | +€2,891 | +66.5% |
| Taxes, remuneration and social security | 45 | €4,346 | €7,237 | +€2,891 | +66.5% |
| Taxes | 450/3 | €4,346 | €7,237 | +€2,891 | +66.5% |
| Other operating charges | 640/8 | €852 | €365 | -€487 | -57.2% |
| Gross operating margin | 9900 | €2,039 | €29,230 | +€27,191 | +1333.5% |
| Operating profit (loss) | 9901 | €1,187 | €28,865 | +€27,678 | +2331.8% |
| Financial charges | 65/66B | €40 | €40 | = | 0.0% |
| Recurring financial charges | 65 | €40 | €40 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,147 | €28,825 | +€27,678 | +2413.1% |
| Income taxes | 67/77 | €37 | €3,328 | +€3,291 | +8894.6% |
| Profit (loss) for the period | 9904 | €1,110 | €25,497 | +€24,387 | +2197.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,110 | €25,497 | +€24,387 | +2197.0% |
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 4 October 2026 via checked.be.