BOB06 Management: 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.
BOB06 Management
Largest movements
- Cash +€213,068
up €213,068 (+14,563%), from €1,463 to €214,531
mainly Net result for the year (+€370,119) and Depreciation (+€31,489)
- Receivables within one year +€24,389
up €24,389 (+406%), from €6,000 to €30,389
- Tangible fixed assets -€22,744
down €22,744 (-65.4%), from €34,759 to €12,014
of which Furniture and vehicles: -€25,069
- Reserves +€300,562
up €300,562 (+168%), from €178,417 to €478,979
of which Distributable reserves: +€300,562
- Tax, wage and social debts -€29,724
down €29,724 (-89.5%), from €33,202 to €3,478
- Current portion of long-term debt -€23,303
down €23,303 (-60.6%), from €38,484 to €15,181
- Other debts -€18,614
down €18,614 (-94.3%), from €19,730 to €1,116
- Debts after one year -€15,181
no longer reported in 2025 (was €15,181)
- Financial income +€314,253
up €314,253 (+2,078,396%), from €15 to €314,269
- Gross operating margin -€31,956
down €31,956 (-22.5%), from €142,046 to €110,090
- Taxes -€11,390
down €11,390 (-35.8%), from €31,828 to €20,438
- Depreciation -€2,949
down €2,949 (-8.6%), from €34,438 to €31,489
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 | €401,232 | €614,971 | +€213,740 | +53.3% |
| Fixed assets | 21/28 | €378,339 | €355,594 | -€22,744 | -6.0% |
| Tangible fixed assets | 22/27 | €34,759 | €12,014 | -€22,744 | -65.4% |
| Plant, machinery and equipment | 23 | €252 | €2,577 | +€2,325 | +923% |
| Furniture and vehicles | 24 | €34,507 | €9,438 | -€25,069 | -72.6% |
| Financial fixed assets | 28 | €343,580 | €343,580 | = | 0.0% |
| Current assets | 29/58 | €22,893 | €259,377 | +€236,484 | +1,033% |
| Amounts receivable within one year | 40/41 | €6,000 | €30,389 | +€24,389 | +406% |
| Other amounts receivable | 41 | €6,000 | €30,389 | +€24,389 | +406% |
| Cash at bank and in hand | 54/58 | €1,463 | €214,531 | +€213,068 | +14,563% |
| Deferred charges and accrued income | 490/1 | €15,430 | €14,458 | -€972 | -6.3% |
| Total equity and liabilities | 10/49 | €401,232 | €614,971 | +€213,740 | +53.3% |
| Equity | 10/15 | €294,636 | €595,197 | +€300,562 | +102% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €178,417 | €478,979 | +€300,562 | +168% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €176,557 | €477,119 | +€300,562 | +170% |
| Profit (loss) carried forward | 14 | €110,019 | €110,019 | = | 0.0% |
| Amounts payable | 17/49 | €106,596 | €19,774 | -€86,822 | -81.4% |
| Amounts payable after more than one year | 17 | €15,181 | - | -€15,181 | |
| Financial debts | 170/4 | €15,181 | - | -€15,181 | |
| Amounts payable within one year | 42/48 | €91,415 | €19,774 | -€71,641 | -78.4% |
| Current portion of amounts payable after more than one year | 42 | €38,484 | €15,181 | -€23,303 | -60.6% |
| Taxes, remuneration and social security | 45 | €33,202 | €3,478 | -€29,724 | -89.5% |
| Taxes | 450/3 | €33,202 | €3,478 | -€29,724 | -89.5% |
| Other amounts payable | 47/48 | €19,730 | €1,116 | -€18,614 | -94.3% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,438 | €31,489 | -€2,949 | -8.6% |
| Other operating charges | 640/8 | €1,057 | €750 | -€307 | -29.0% |
| Non-recurring operating charges | 66A | - | €173 | +€173 | |
| Gross operating margin | 9900 | €142,046 | €110,090 | -€31,956 | -22.5% |
| Operating profit (loss) | 9901 | €106,551 | €77,678 | -€28,873 | -27.1% |
| Financial income | 75/76B | €15 | €314,269 | +€314,253 | +2,078,396% |
| Recurring financial income | 75 | €15 | €314,269 | +€314,253 | +2,078,396% |
| Financial charges | 65/66B | €2,219 | €1,390 | -€829 | -37.4% |
| Recurring financial charges | 65 | €2,219 | €1,390 | -€829 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €104,347 | €390,557 | +€286,210 | +274% |
| Income taxes | 67/77 | €31,828 | €20,438 | -€11,390 | -35.8% |
| Profit (loss) for the period | 9904 | €72,519 | €370,119 | +€297,600 | +410% |
| Profit (loss) for the period to be appropriated | 9905 | €72,519 | €370,119 | +€297,600 | +410% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.