BOBA EETCAFÉ: 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.
BOBA EETCAFÉ
Largest movements
- Receivables within one year -€7,770
down €7,770 (-25.6%), from €30,321 to €22,550
of which Other amounts receivable: -€11,522
- Intangible fixed assets -€3,500
down €3,500 (-14.4%), from €24,327 to €20,827
- Cash -€3,195
down €3,195 (-49.6%), from €6,435 to €3,240
mainly Other debts (-€8,250) and Net result for the year (-€3,673)
- Other debts -€8,250
down €8,250 (-98.1%), from €8,410 to €160
- Profit (loss) carried forward -€3,673
down €3,673 (-52.0%), from €7,065 to €3,392
- Tax, wage and social debts -€2,500
down €2,500 (-28.6%), from €8,748 to €6,248
of which Taxes: -€2,254
- Gross operating margin -€11,649
down €11,649 (-42.8%), from €27,208 to €15,559
- Staff costs +€5,441
up €5,441 (+92.6%), from €5,873 to €11,313
- Taxes -€2,450
down €2,450 (-64.4%), from €3,802 to €1,352
- Financial charges -€290
down €290 (-39.9%), from €727 to €437
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 | €70,361 | €56,142 | -€14,219 | -20.2% |
| Fixed assets | 21/28 | €31,036 | €27,354 | -€3,682 | -11.9% |
| Intangible fixed assets | 21 | €24,327 | €20,827 | -€3,500 | -14.4% |
| Tangible fixed assets | 22/27 | €1,684 | €1,502 | -€182 | -10.8% |
| Plant, machinery and equipment | 23 | €1,684 | €1,502 | -€182 | -10.8% |
| Financial fixed assets | 28 | €5,025 | €5,025 | = | 0.0% |
| Current assets | 29/58 | €39,325 | €28,788 | -€10,537 | -26.8% |
| Stocks and contracts in progress | 3 | €895 | €895 | = | 0.0% |
| Stocks | 30/36 | €895 | €895 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,321 | €22,550 | -€7,770 | -25.6% |
| Trade receivables | 40 | €18,000 | €21,752 | +€3,752 | +20.8% |
| Other amounts receivable | 41 | €12,321 | €799 | -€11,522 | -93.5% |
| Cash at bank and in hand | 54/58 | €6,435 | €3,240 | -€3,195 | -49.6% |
| Deferred charges and accrued income | 490/1 | €1,675 | €2,103 | +€428 | +25.5% |
| Total equity and liabilities | 10/49 | €70,361 | €56,142 | -€14,219 | -20.2% |
| Equity | 10/15 | €17,065 | €13,392 | -€3,673 | -21.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,065 | €3,392 | -€3,673 | -52.0% |
| Amounts payable | 17/49 | €53,296 | €42,750 | -€10,546 | -19.8% |
| Amounts payable within one year | 42/48 | €53,296 | €42,750 | -€10,546 | -19.8% |
| Trade debts | 44 | €36,139 | €36,343 | +€204 | +0.6% |
| Suppliers | 440/4 | €36,139 | €36,343 | +€204 | +0.6% |
| Taxes, remuneration and social security | 45 | €8,748 | €6,248 | -€2,500 | -28.6% |
| Taxes | 450/3 | €7,110 | €4,856 | -€2,254 | -31.7% |
| Remuneration and social security | 454/9 | €1,638 | €1,392 | -€246 | -15.0% |
| Other amounts payable | 47/48 | €8,410 | €160 | -€8,250 | -98.1% |
| Remuneration, social security and pensions | 62 | €5,873 | €11,313 | +€5,441 | +92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,858 | €3,907 | +€49 | +1.3% |
| Other operating charges | 640/8 | €1,982 | €2,223 | +€240 | +12.1% |
| Gross operating margin | 9900 | €27,208 | €15,559 | -€11,649 | -42.8% |
| Operating profit (loss) | 9901 | €15,495 | -€1,884 | -€17,379 | |
| Financial charges | 65/66B | €727 | €437 | -€290 | -39.9% |
| Recurring financial charges | 65 | €727 | €437 | -€290 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €14,768 | -€2,321 | -€17,089 | |
| Income taxes | 67/77 | €3,802 | €1,352 | -€2,450 | -64.4% |
| Profit (loss) for the period | 9904 | €10,966 | -€3,673 | -€14,639 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,966 | -€3,673 | -€14,639 |
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 2 October 2026 via checked.be.