BOBBER: 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.
BOBBER
Largest movements
- Tangible fixed assets -€17,207
down €17,207 (-11.2%), from €153,170 to €135,963
of which Furniture and vehicles: -€9,022
- Receivables within one year +€12,261
up €12,261 (+120%), from €10,236 to €22,497
of which Trade receivables: +€14,614
- Profit (loss) carried forward +€11,842
no longer reported in 2025 (was -€11,842)
- Debts after one year -€9,712
down €9,712 (-11.9%), from €81,925 to €72,213
- Current portion of long-term debt -€5,483
down €5,483 (-35.0%), from €15,681 to €10,198
- Other debts -€1,969
no longer reported in 2025 (was €1,969)
- Gross operating margin +€51,213
up €51,213 (+432%), from €11,861 to €63,074
- Taxes +€9,100
up €9,100 (+6,490%), from €140 to €9,240
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 | €172,060 | €166,840 | -€5,221 | -3.0% |
| Fixed assets | 21/28 | €154,740 | €136,433 | -€18,307 | -11.8% |
| Intangible fixed assets | 21 | €1,345 | €245 | -€1,100 | -81.8% |
| Tangible fixed assets | 22/27 | €153,170 | €135,963 | -€17,207 | -11.2% |
| Land and buildings | 22 | €131,271 | €124,092 | -€7,179 | -5.5% |
| Plant, machinery and equipment | 23 | €1,995 | €989 | -€1,006 | -50.4% |
| Furniture and vehicles | 24 | €19,904 | €10,881 | -€9,022 | -45.3% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €17,321 | €30,407 | +€13,086 | +75.5% |
| Amounts receivable within one year | 40/41 | €10,236 | €22,497 | +€12,261 | +120% |
| Trade receivables | 40 | €5,486 | €20,100 | +€14,614 | +266% |
| Other amounts receivable | 41 | €4,750 | €2,397 | -€2,353 | -49.5% |
| Cash at bank and in hand | 54/58 | €5,084 | €5,969 | +€885 | +17.4% |
| Deferred charges and accrued income | 490/1 | €2,001 | €1,941 | -€60 | -3.0% |
| Total equity and liabilities | 10/49 | €172,060 | €166,840 | -€5,221 | -3.0% |
| Equity | 10/15 | €66,053 | €78,802 | +€12,750 | +19.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €65,495 | €66,402 | +€907 | +1.4% |
| Distributable reserves | 133 | €65,495 | €66,402 | +€907 | +1.4% |
| Profit (loss) carried forward | 14 | -€11,842 | - | +€11,842 | |
| Amounts payable | 17/49 | €106,008 | €88,037 | -€17,970 | -17.0% |
| Amounts payable after more than one year | 17 | €81,925 | €72,213 | -€9,712 | -11.9% |
| Financial debts | 170/4 | €81,925 | €72,213 | -€9,712 | -11.9% |
| Amounts payable within one year | 42/48 | €24,083 | €15,824 | -€8,258 | -34.3% |
| Current portion of amounts payable after more than one year | 42 | €15,681 | €10,198 | -€5,483 | -35.0% |
| Trade debts | 44 | €2,258 | €1,492 | -€766 | -33.9% |
| Suppliers | 440/4 | €2,258 | €1,492 | -€766 | -33.9% |
| Taxes, remuneration and social security | 45 | €4,175 | €4,135 | -€40 | -1.0% |
| Taxes | 450/3 | €4,175 | €4,135 | -€40 | -1.0% |
| Other amounts payable | 47/48 | €1,969 | - | -€1,969 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,633 | €18,307 | -€326 | -1.7% |
| Other operating charges | 640/8 | €1,875 | €1,358 | -€517 | -27.6% |
| Gross operating margin | 9900 | €11,861 | €63,074 | +€51,213 | +432% |
| Operating profit (loss) | 9901 | -€8,647 | €43,409 | +€52,055 | |
| Financial income | 75/76B | €0 | €12 | +€12 | +116,100% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +116,100% |
| Financial charges | 65/66B | €3,055 | €3,415 | +€360 | +11.8% |
| Recurring financial charges | 65 | €3,055 | €3,415 | +€360 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,702 | €40,005 | +€51,707 | |
| Income taxes | 67/77 | €140 | €9,240 | +€9,100 | +6,490% |
| Profit (loss) for the period | 9904 | -€11,842 | €30,765 | +€42,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,842 | €30,765 | +€42,607 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.