BOBAYA: 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.
BOBAYA
Largest movements
- Tangible fixed assets +€45,695
up €45,695 (+23.1%), from €197,665 to €243,361
of which Land and buildings: +€47,537
- Receivables within one year +€39,622
up €39,622 (+24.9%), from €159,303 to €198,925
of which Other amounts receivable: +€55,992
- Current investments -€27,738
down €27,738 (-16.7%), from €166,177 to €138,439
- Profit (loss) carried forward +€55,071
up €55,071 (+74.2%), from -€74,201 to -€19,130
- Tax, wage and social debts +€45,232
up €45,232 (+104%), from €43,604 to €88,837
- Revaluation surpluses -€30,000
down €30,000 (-100%), from €30,000 to €0
- Debts after one year -€21,280
down €21,280 (-39.2%), from €54,332 to €33,052
- Trade debts -€19,234
down €19,234 (-58.8%), from €32,708 to €13,474
- Other operating charges +€23,663
up €23,663 (+306%), from €7,742 to €31,405
- Gross operating margin +€21,563
up €21,563 (+26.0%), from €82,857 to €104,421
- Financial income +€6,073
up €6,073 (+71.0%), from €8,552 to €14,625
- Depreciation +€4,885
up €4,885 (+51.9%), from €9,420 to €14,306
- Taxes -€4,782
down €4,782 (-17.2%), from €27,725 to €22,943
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 | €707,519 | €760,772 | +€53,253 | +7.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €197,665 | €243,361 | +€45,695 | +23.1% |
| Tangible fixed assets | 22/27 | €197,665 | €243,361 | +€45,695 | +23.1% |
| Land and buildings | 22 | €180,905 | €228,442 | +€47,537 | +26.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €15,014 | €9,785 | -€5,229 | -34.8% |
| Other tangible fixed assets | 26 | €805 | €4,472 | +€3,667 | +456% |
| Assets under construction and advance payments | 27 | €942 | €662 | -€280 | -29.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €509,854 | €517,412 | +€7,558 | +1.5% |
| Amounts receivable after more than one year | 29 | €145,986 | €145,986 | = | 0.0% |
| Other amounts receivable | 291 | €145,986 | €145,986 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €159,303 | €198,925 | +€39,622 | +24.9% |
| Trade receivables | 40 | €20,247 | €3,877 | -€16,370 | -80.9% |
| Other amounts receivable | 41 | €139,057 | €195,048 | +€55,992 | +40.3% |
| Current investments | 50/53 | €166,177 | €138,439 | -€27,738 | -16.7% |
| Cash at bank and in hand | 54/58 | €34,099 | €29,217 | -€4,882 | -14.3% |
| Deferred charges and accrued income | 490/1 | €4,289 | €4,844 | +€555 | +12.9% |
| Total equity and liabilities | 10/49 | €707,519 | €760,772 | +€53,253 | +7.5% |
| Equity | 10/15 | €411,201 | €453,427 | +€42,226 | +10.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €30,000 | €0 | -€30,000 | -100% |
| Reserves | 13 | €436,811 | €453,966 | +€17,155 | +3.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €434,951 | €452,106 | +€17,155 | +3.9% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€74,201 | -€19,130 | +€55,071 | +74.2% |
| Provisions and deferred taxes | 16 | €144,984 | €150,702 | +€5,718 | +3.9% |
| Deferred taxes | 168 | €144,984 | €150,702 | +€5,718 | +3.9% |
| Amounts payable | 17/49 | €151,334 | €156,643 | +€5,309 | +3.5% |
| Amounts payable after more than one year | 17 | €54,332 | €33,052 | -€21,280 | -39.2% |
| Financial debts | 170/4 | €54,332 | €33,052 | -€21,280 | -39.2% |
| Amounts payable within one year | 42/48 | €97,002 | €123,591 | +€26,589 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €20,690 | €21,280 | +€590 | +2.9% |
| Trade debts | 44 | €32,708 | €13,474 | -€19,234 | -58.8% |
| Suppliers | 440/4 | €32,708 | €13,474 | -€19,234 | -58.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €43,604 | €88,837 | +€45,232 | +104% |
| Taxes | 450/3 | €43,604 | €88,837 | +€45,232 | +104% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,420 | €14,306 | +€4,885 | +51.9% |
| Other operating charges | 640/8 | €7,742 | €31,405 | +€23,663 | +306% |
| Gross operating margin | 9900 | €82,857 | €104,421 | +€21,563 | +26.0% |
| Operating profit (loss) | 9901 | €65,695 | €58,710 | -€6,986 | -10.6% |
| Financial income | 75/76B | €8,552 | €14,625 | +€6,073 | +71.0% |
| Recurring financial income | 75 | €8,552 | €14,625 | +€6,073 | +71.0% |
| Financial charges | 65/66B | €3,502 | €2,448 | -€1,054 | -30.1% |
| Recurring financial charges | 65 | €3,502 | €2,448 | -€1,054 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €70,746 | €70,887 | +€141 | +0.2% |
| Transfer from deferred taxes | 780 | €4,676 | €1,782 | -€2,895 | -61.9% |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €27,725 | €22,943 | -€4,782 | -17.2% |
| Profit (loss) for the period | 9904 | €47,697 | €49,726 | +€2,029 | +4.3% |
| Transfer from tax-exempt reserves | 789 | €14,029 | €5,345 | -€8,684 | -61.9% |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €61,726 | €55,071 | -€6,656 | -10.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.