BOB MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€4,677
up €4,677 (+326.8%), from €1,431 to €6,108
mainly Other debts (+€13,036) and Depreciation (+€1,696)
- Tangible fixed assets -€1,696
down €1,696 (-36.6%), from €4,628 to €2,932
of which Furniture and vehicles: -€940
- Receivables within one year +€1,285
up €1,285 (+14.2%), from €9,049 to €10,334
of which Trade receivables: +€696
- Deferred charges and accrued income +€424
up €424 (+49.0%), from €865 to €1,289
- Other debts +€13,036
up €13,036 (+50.2%), from €25,974 to €39,010
- Profit (loss) carried forward -€8,777
down €8,777 (-35.3%), from -€24,880 to -€33,657
- Trade debts +€952
new in 2025: €952
- Tax, wage and social debts -€521
down €521 (-4.4%), from €11,879 to €11,358
- Gross operating margin +€7,864
up €7,864 (+60.0%), from -€13,116 to -€5,252
- Financial income -€1,288
no longer reported in 2025 (was €1,288)
of which Financial income: -€1,288
- Financial charges +€676
up €676 (+326.6%), from €207 to €883
- Depreciation +€167
up €167 (+10.9%), from €1,529 to €1,696
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 | €15,973 | €20,663 | +€4,690 | +29.4% |
| Fixed assets | 21/28 | €4,628 | €2,932 | -€1,696 | -36.6% |
| Tangible fixed assets | 22/27 | €4,628 | €2,932 | -€1,696 | -36.6% |
| Plant, machinery and equipment | 23 | €3,192 | €2,436 | -€756 | -23.7% |
| Furniture and vehicles | 24 | €1,436 | €496 | -€940 | -65.5% |
| Current assets | 29/58 | €11,345 | €17,731 | +€6,386 | +56.3% |
| Amounts receivable within one year | 40/41 | €9,049 | €10,334 | +€1,285 | +14.2% |
| Trade receivables | 40 | €9,049 | €9,745 | +€696 | +7.7% |
| Other amounts receivable | 41 | - | €589 | +€589 | |
| Cash at bank and in hand | 54/58 | €1,431 | €6,108 | +€4,677 | +326.8% |
| Deferred charges and accrued income | 490/1 | €865 | €1,289 | +€424 | +49.0% |
| Total equity and liabilities | 10/49 | €15,973 | €20,663 | +€4,690 | +29.4% |
| Equity | 10/15 | -€21,880 | -€30,657 | -€8,777 | -40.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,880 | -€33,657 | -€8,777 | -35.3% |
| Amounts payable | 17/49 | €37,853 | €51,320 | +€13,467 | +35.6% |
| Amounts payable within one year | 42/48 | €37,853 | €51,320 | +€13,467 | +35.6% |
| Trade debts | 44 | - | €952 | +€952 | |
| Suppliers | 440/4 | - | €952 | +€952 | |
| Taxes, remuneration and social security | 45 | €11,879 | €11,358 | -€521 | -4.4% |
| Taxes | 450/3 | €11,879 | €11,358 | -€521 | -4.4% |
| Other amounts payable | 47/48 | €25,974 | €39,010 | +€13,036 | +50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,529 | €1,696 | +€167 | +10.9% |
| Other operating charges | 640/8 | €818 | €744 | -€74 | -9.0% |
| Non-recurring operating charges | 66A | €391 | €202 | -€189 | -48.3% |
| Gross operating margin | 9900 | -€13,116 | -€5,252 | +€7,864 | +60.0% |
| Operating profit (loss) | 9901 | -€15,854 | -€7,894 | +€7,960 | +50.2% |
| Financial income | 75/76B | €1,288 | - | -€1,288 | |
| Recurring financial income | 75 | €1,288 | - | -€1,288 | |
| Non-recurring financial income | 76B | €1,288 | - | -€1,288 | |
| Financial charges | 65/66B | €207 | €883 | +€676 | +326.6% |
| Recurring financial charges | 65 | €207 | €883 | +€676 | +326.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,773 | -€8,777 | +€5,996 | +40.6% |
| Income taxes | 67/77 | -€13 | - | +€13 | |
| Profit (loss) for the period | 9904 | -€14,760 | -€8,777 | +€5,983 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,760 | -€8,777 | +€5,983 | +40.5% |
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 7 October 2026 via checked.be.