BOBBY WORLD: 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.
BOBBY WORLD
Largest movements
- Tangible fixed assets +€82,922
up €82,922 (+4,604%), from €1,801 to €84,724
of which Land and buildings: +€77,908
- Stocks and contracts +€14,961
up €14,961 (+71.5%), from €20,922 to €35,883
- Cash -€9,644
down €9,644 (-37.6%), from €25,646 to €16,002
mainly Investment in fixed assets (net) (-€91,004) and Stocks and contracts (-€14,961)
- Financial fixed assets +€3,750
new in 2025: €3,750
- Debts after one year +€64,919
up €64,919 (+157%), from €41,369 to €106,288
- Trade debts +€18,566
up €18,566 (+416%), from €4,468 to €23,035
- Current portion of long-term debt +€9,478
up €9,478 (+110%), from €8,631 to €18,109
- Profit (loss) carried forward -€4,164
down €4,164 (-43.9%), from -€9,486 to -€13,650
- Other debts +€3,977
new in 2025: €3,977
- Gross operating margin +€10,988
up €10,988, from -€6,360 to €4,628
- Depreciation +€4,046
up €4,046 (+1,419%), from €285 to €4,331
- Financial charges +€1,269
up €1,269 (+50.0%), from €2,536 to €3,805
- Other operating charges +€341
up €341 (+88.0%), from €387 to €728
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 | €51,479 | €144,157 | +€92,678 | +180% |
| Fixed assets | 21/28 | €1,801 | €88,474 | +€86,672 | +4,812% |
| Tangible fixed assets | 22/27 | €1,801 | €84,724 | +€82,922 | +4,604% |
| Land and buildings | 22 | - | €77,908 | +€77,908 | |
| Furniture and vehicles | 24 | €1,801 | €6,816 | +€5,015 | +278% |
| Financial fixed assets | 28 | - | €3,750 | +€3,750 | |
| Current assets | 29/58 | €49,678 | €55,684 | +€6,006 | +12.1% |
| Stocks and contracts in progress | 3 | €20,922 | €35,883 | +€14,961 | +71.5% |
| Stocks | 30/36 | €20,922 | €35,883 | +€14,961 | +71.5% |
| Amounts receivable within one year | 40/41 | €3,111 | €3,171 | +€60 | +1.9% |
| Trade receivables | 40 | €1,721 | €0 | -€1,721 | -100% |
| Other amounts receivable | 41 | €1,390 | €3,171 | +€1,781 | +128% |
| Cash at bank and in hand | 54/58 | €25,646 | €16,002 | -€9,644 | -37.6% |
| Deferred charges and accrued income | 490/1 | - | €628 | +€628 | |
| Total equity and liabilities | 10/49 | €51,479 | €144,157 | +€92,678 | +180% |
| Equity | 10/15 | -€7,486 | -€11,650 | -€4,164 | -55.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,486 | -€13,650 | -€4,164 | -43.9% |
| Amounts payable | 17/49 | €58,965 | €155,807 | +€96,842 | +164% |
| Amounts payable after more than one year | 17 | €41,369 | €106,288 | +€64,919 | +157% |
| Financial debts | 170/4 | €41,369 | €106,288 | +€64,919 | +157% |
| Amounts payable within one year | 42/48 | €17,596 | €49,519 | +€31,923 | +181% |
| Current portion of amounts payable after more than one year | 42 | €8,631 | €18,109 | +€9,478 | +110% |
| Financial debts | 43 | €1,303 | €39 | -€1,264 | -97.0% |
| Credit institutions | 430/8 | €1,303 | €39 | -€1,264 | -97.0% |
| Trade debts | 44 | €4,468 | €23,035 | +€18,566 | +416% |
| Suppliers | 440/4 | €4,468 | €23,035 | +€18,566 | +416% |
| Taxes, remuneration and social security | 45 | €3,194 | €4,360 | +€1,166 | +36.5% |
| Taxes | 450/3 | €3,194 | €4,360 | +€1,166 | +36.5% |
| Other amounts payable | 47/48 | - | €3,977 | +€3,977 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285 | €4,331 | +€4,046 | +1,419% |
| Other operating charges | 640/8 | €387 | €728 | +€341 | +88.0% |
| Gross operating margin | 9900 | -€6,360 | €4,628 | +€10,988 | |
| Operating profit (loss) | 9901 | -€7,033 | -€432 | +€6,601 | +93.9% |
| Financial income | 75/76B | €83 | €73 | -€10 | -11.9% |
| Recurring financial income | 75 | €83 | €73 | -€10 | -11.9% |
| Financial charges | 65/66B | €2,536 | €3,805 | +€1,269 | +50.0% |
| Recurring financial charges | 65 | €2,536 | €3,805 | +€1,269 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,486 | -€4,164 | +€5,322 | +56.1% |
| Profit (loss) for the period | 9904 | -€9,486 | -€4,164 | +€5,322 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,486 | -€4,164 | +€5,322 | +56.1% |
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 17 October 2026 via checked.be.