BOBBEJAAN RECORDS: 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.
BOBBEJAAN RECORDS
Largest movements
- Tangible fixed assets -€21,445
down €21,445 (-11.3%), from €189,999 to €168,553
- Receivables within one year -€5,248
down €5,248 (-81.1%), from €6,471 to €1,222
of which Trade receivables: -€3,299
- Cash +€3,900
up €3,900 (+30.1%), from €12,978 to €16,878
mainly Depreciation (+€21,923) and Receivables within one year (+€5,248)
- Profit (loss) carried forward -€20,491
down €20,491 (-4.0%), from -€506,340 to -€526,831
- Other debts -€3,242
down €3,242 (-1.5%), from €209,500 to €206,258
- Gross operating margin +€1,917
up €1,917 (+592%), from €324 to €2,241
- Depreciation +€818
up €818 (+3.9%), from €21,105 to €21,923
- Other operating charges +€33
up €33 (+6.2%), from €537 to €570
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 | €223,082 | €199,811 | -€23,271 | -10.4% |
| Fixed assets | 21/28 | €195,848 | €173,925 | -€21,923 | -11.2% |
| Intangible fixed assets | 21 | €5,732 | €5,254 | -€478 | -8.3% |
| Tangible fixed assets | 22/27 | €189,999 | €168,553 | -€21,445 | -11.3% |
| Plant, machinery and equipment | 23 | €189,999 | €168,553 | -€21,445 | -11.3% |
| Financial fixed assets | 28 | €118 | €118 | = | 0.0% |
| Current assets | 29/58 | €27,234 | €25,886 | -€1,348 | -4.9% |
| Stocks and contracts in progress | 3 | €7,786 | €7,786 | = | 0.0% |
| Stocks | 30/36 | €7,786 | €7,786 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,471 | €1,222 | -€5,248 | -81.1% |
| Trade receivables | 40 | €4,171 | €872 | -€3,299 | -79.1% |
| Other amounts receivable | 41 | €2,299 | €350 | -€1,949 | -84.8% |
| Cash at bank and in hand | 54/58 | €12,978 | €16,878 | +€3,900 | +30.1% |
| Total equity and liabilities | 10/49 | €223,082 | €199,811 | -€23,271 | -10.4% |
| Equity | 10/15 | €12,260 | -€8,231 | -€20,491 | |
| Contributions | 10/11 | €518,600 | €518,600 | = | 0.0% |
| Contributions outside capital | 11 | €518,600 | €518,600 | = | 0.0% |
| Other | 1109/19 | €518,600 | €518,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€506,340 | -€526,831 | -€20,491 | -4.0% |
| Amounts payable | 17/49 | €210,822 | €208,042 | -€2,780 | -1.3% |
| Amounts payable within one year | 42/48 | €210,822 | €208,042 | -€2,780 | -1.3% |
| Trade debts | 44 | €1,322 | €1,785 | +€462 | +35.0% |
| Suppliers | 440/4 | €1,322 | €1,785 | +€462 | +35.0% |
| Other amounts payable | 47/48 | €209,500 | €206,258 | -€3,242 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,105 | €21,923 | +€818 | +3.9% |
| Other operating charges | 640/8 | €537 | €570 | +€33 | +6.2% |
| Gross operating margin | 9900 | €324 | €2,241 | +€1,917 | +592% |
| Operating profit (loss) | 9901 | -€21,318 | -€20,253 | +€1,066 | +5.0% |
| Financial charges | 65/66B | €258 | €239 | -€19 | -7.4% |
| Recurring financial charges | 65 | €258 | €239 | -€19 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,576 | -€20,491 | +€1,085 | +5.0% |
| Profit (loss) for the period | 9904 | -€21,576 | -€20,491 | +€1,085 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,576 | -€20,491 | +€1,085 | +5.0% |
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 29 October 2026 via checked.be.