BOBART: 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.
BOBART
Largest movements
- Receivables within one year +€51,521
up €51,521 (+444%), from €11,602 to €63,122
of which Trade receivables: +€43,587
- Cash -€14,395
no longer reported in 2024 (was €14,395)
mainly Receivables within one year (-€51,521) and Net result for the year (-€21,187)
- Tangible fixed assets -€4,078
down €4,078 (-54.5%), from €7,480 to €3,402
of which Plant, machinery and equipment: -€2,645
- Trade debts +€44,899
up €44,899 (+425%), from €10,559 to €55,457
- Profit (loss) carried forward -€21,187
down €21,187 (-164%), from -€12,934 to -€34,121
- Other debts +€13,435
up €13,435 (+158%), from €8,521 to €21,956
- Tax, wage and social debts -€4,106
down €4,106 (-46.8%), from €8,771 to €4,666
of which Remuneration and social security: -€2,966
- Gross operating margin -€24,038
down €24,038, from €8,619 to -€15,419
- Staff costs -€11,722
no longer reported in 2024 (was €11,722)
- Other operating charges +€1,509
new in 2024: €1,509
- Depreciation +€285
up €285 (+7.5%), from €3,793 to €4,078
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,677 | €66,725 | +€33,048 | +98.1% |
| Fixed assets | 21/28 | €7,680 | €3,602 | -€4,078 | -53.1% |
| Tangible fixed assets | 22/27 | €7,480 | €3,402 | -€4,078 | -54.5% |
| Plant, machinery and equipment | 23 | €3,926 | €1,281 | -€2,645 | -67.4% |
| Furniture and vehicles | 24 | €3,554 | €2,121 | -€1,433 | -40.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €25,996 | €63,122 | +€37,126 | +143% |
| Amounts receivable within one year | 40/41 | €11,602 | €63,122 | +€51,521 | +444% |
| Trade receivables | 40 | €10,842 | €54,429 | +€43,587 | +402% |
| Other amounts receivable | 41 | €760 | €8,693 | +€7,934 | +1,044% |
| Cash at bank and in hand | 54/58 | €14,395 | - | -€14,395 | |
| Total equity and liabilities | 10/49 | €33,677 | €66,725 | +€33,048 | +98.1% |
| Equity | 10/15 | €5,826 | -€15,361 | -€21,187 | |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €12,360 | €12,360 | = | 0.0% |
| 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 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,934 | -€34,121 | -€21,187 | -164% |
| Amounts payable | 17/49 | €27,850 | €82,086 | +€54,235 | +195% |
| Amounts payable within one year | 42/48 | €27,850 | €82,086 | +€54,235 | +195% |
| Financial debts | 43 | - | €7 | +€7 | |
| Credit institutions | 430/8 | - | €7 | +€7 | |
| Trade debts | 44 | €10,559 | €55,457 | +€44,899 | +425% |
| Suppliers | 440/4 | €10,559 | €55,457 | +€44,899 | +425% |
| Taxes, remuneration and social security | 45 | €8,771 | €4,666 | -€4,106 | -46.8% |
| Taxes | 450/3 | €4,139 | €3,000 | -€1,139 | -27.5% |
| Remuneration and social security | 454/9 | €4,632 | €1,666 | -€2,966 | -64.0% |
| Other amounts payable | 47/48 | €8,521 | €21,956 | +€13,435 | +158% |
| Remuneration, social security and pensions | 62 | €11,722 | - | -€11,722 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,793 | €4,078 | +€285 | +7.5% |
| Other operating charges | 640/8 | - | €1,509 | +€1,509 | |
| Gross operating margin | 9900 | €8,619 | -€15,419 | -€24,038 | |
| Operating profit (loss) | 9901 | -€6,896 | -€21,005 | -€14,110 | -205% |
| Financial income | 75/76B | €123 | €2 | -€120 | -98.0% |
| Recurring financial income | 75 | €123 | €2 | -€120 | -98.0% |
| Financial charges | 65/66B | €313 | €184 | -€129 | -41.2% |
| Recurring financial charges | 65 | €313 | €184 | -€129 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,087 | -€21,187 | -€14,101 | -199% |
| Profit (loss) for the period | 9904 | -€7,087 | -€21,187 | -€14,101 | -199% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,087 | -€21,187 | -€14,101 | -199% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.