Bobbi Ray: 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.
Bobbi Ray
Largest movements
- Receivables after one year +€5,967
new in 2025: €5,967
- Deferred charges and accrued income -€5,119
down €5,119 (-95.9%), from €5,338 to €219
- Cash +€2,381
up €2,381 (+12.7%), from €18,723 to €21,104
mainly Net result for the year (+€6,049) and Deferred charges and accrued income (+€5,119)
- Tangible fixed assets -€1,593
down €1,593 (-32.8%), from €4,860 to €3,267
- Receivables within one year +€1,350
new in 2025: €1,350
- Other debts +€4,117
up €4,117 (+5,718%), from €72 to €4,189
- Trade debts -€3,768
down €3,768 (-95.9%), from €3,931 to €163
- Profit (loss) carried forward +€2,049
up €2,049 (+11.6%), from €17,619 to €19,668
- Tax, wage and social debts +€888
up €888 (+44.4%), from €1,999 to €2,887
- Gross operating margin -€16,279
down €16,279 (-61.1%), from €26,650 to €10,371
- Taxes -€3,339
down €3,339 (-60.7%), from €5,499 to €2,160
- Depreciation -€1,214
down €1,214 (-43.2%), from €2,807 to €1,593
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 | €28,921 | €31,907 | +€2,986 | +10.3% |
| Fixed assets | 21/28 | €4,860 | €3,267 | -€1,593 | -32.8% |
| Tangible fixed assets | 22/27 | €4,860 | €3,267 | -€1,593 | -32.8% |
| Plant, machinery and equipment | 23 | €4,860 | €3,267 | -€1,593 | -32.8% |
| Current assets | 29/58 | €24,061 | €28,640 | +€4,579 | +19.0% |
| Amounts receivable after more than one year | 29 | - | €5,967 | +€5,967 | |
| Other amounts receivable | 291 | - | €5,967 | +€5,967 | |
| Amounts receivable within one year | 40/41 | - | €1,350 | +€1,350 | |
| Other amounts receivable | 41 | - | €1,350 | +€1,350 | |
| Cash at bank and in hand | 54/58 | €18,723 | €21,104 | +€2,381 | +12.7% |
| Deferred charges and accrued income | 490/1 | €5,338 | €219 | -€5,119 | -95.9% |
| Total equity and liabilities | 10/49 | €28,921 | €31,907 | +€2,986 | +10.3% |
| Equity | 10/15 | €22,619 | €24,668 | +€2,049 | +9.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,619 | €19,668 | +€2,049 | +11.6% |
| Amounts payable | 17/49 | €6,302 | €7,239 | +€937 | +14.9% |
| Amounts payable within one year | 42/48 | €6,002 | €7,239 | +€1,237 | +20.6% |
| Trade debts | 44 | €3,931 | €163 | -€3,768 | -95.9% |
| Suppliers | 440/4 | €3,931 | €163 | -€3,768 | -95.9% |
| Taxes, remuneration and social security | 45 | €1,999 | €2,887 | +€888 | +44.4% |
| Taxes | 450/3 | €1,999 | €2,887 | +€888 | +44.4% |
| Other amounts payable | 47/48 | €72 | €4,189 | +€4,117 | +5,718% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,807 | €1,593 | -€1,214 | -43.2% |
| Other operating charges | 640/8 | €635 | €492 | -€143 | -22.5% |
| Gross operating margin | 9900 | €26,650 | €10,371 | -€16,279 | -61.1% |
| Operating profit (loss) | 9901 | €23,208 | €8,286 | -€14,922 | -64.3% |
| Financial charges | 65/66B | €90 | €77 | -€13 | -14.4% |
| Recurring financial charges | 65 | €90 | €77 | -€13 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €23,118 | €8,209 | -€14,909 | -64.5% |
| Income taxes | 67/77 | €5,499 | €2,160 | -€3,339 | -60.7% |
| Profit (loss) for the period | 9904 | €17,619 | €6,049 | -€11,570 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,619 | €6,049 | -€11,570 | -65.7% |
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 22 October 2026 via checked.be.