BOB'IN: 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'IN
Largest movements
- Tangible fixed assets -€1,051
down €1,051 (-1.5%), from €69,373 to €68,322
- Profit (loss) carried forward +€15,744
up €15,744 (+19.1%), from -€82,386 to -€66,642
- Other debts -€14,283
down €14,283 (-85.7%), from €16,663 to €2,379
- Accrued charges and deferred income -€6,662
down €6,662 (-89.4%), from €7,449 to €787
- Trade debts +€4,044
new in 2025: €4,044
- Gross operating margin +€13,423
up €13,423 (+154.9%), from €8,665 to €22,088
- Depreciation -€444
down €444 (-29.7%), from €1,495 to €1,051
- Other operating charges +€307
up €307 (+6.4%), from €4,793 to €5,100
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 | €69,911 | €68,754 | -€1,158 | -1.7% |
| Fixed assets | 21/28 | €69,373 | €68,322 | -€1,051 | -1.5% |
| Tangible fixed assets | 22/27 | €69,373 | €68,322 | -€1,051 | -1.5% |
| Land and buildings | 22 | €69,373 | €68,322 | -€1,051 | -1.5% |
| Current assets | 29/58 | €538 | €432 | -€107 | -19.8% |
| Amounts receivable within one year | 40/41 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €538 | €432 | -€107 | -19.8% |
| Total equity and liabilities | 10/49 | €69,911 | €68,754 | -€1,158 | -1.7% |
| Equity | 10/15 | -€9,201 | €6,543 | +€15,744 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €11,185 | €11,185 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | - | €6,200 | +€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | - | -€6,200 | |
| Distributable reserves | 133 | €4,985 | €4,985 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,386 | -€66,642 | +€15,744 | +19.1% |
| Amounts payable | 17/49 | €79,112 | €62,211 | -€16,901 | -21.4% |
| Amounts payable after more than one year | 17 | €55,000 | €55,000 | = | 0.0% |
| Financial debts | 170/4 | €55,000 | €55,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,663 | €6,423 | -€10,239 | -61.4% |
| Trade debts | 44 | - | €4,044 | +€4,044 | |
| Suppliers | 440/4 | - | €4,044 | +€4,044 | |
| Other amounts payable | 47/48 | €16,663 | €2,379 | -€14,283 | -85.7% |
| Accrued charges and deferred income | 492/3 | €7,449 | €787 | -€6,662 | -89.4% |
| Remuneration, social security and pensions | 62 | €0 | €0 | -€0 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,495 | €1,051 | -€444 | -29.7% |
| Other operating charges | 640/8 | €4,793 | €5,100 | +€307 | +6.4% |
| Non-recurring operating charges | 66A | €565 | €0 | -€565 | -100.0% |
| Gross operating margin | 9900 | €8,665 | €22,088 | +€13,423 | +154.9% |
| Operating profit (loss) | 9901 | €1,811 | €15,938 | +€14,127 | +780.0% |
| Financial charges | 65/66B | €177 | €194 | +€17 | +9.7% |
| Recurring financial charges | 65 | €177 | €194 | +€17 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €1,634 | €15,744 | +€14,109 | +863.3% |
| Profit (loss) for the period | 9904 | €1,634 | €15,744 | +€14,109 | +863.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,634 | €15,744 | +€14,109 | +863.3% |
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.