BOBCAST: what changed
Two fiscal 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.
BOBCAST
Largest movements
- Tangible fixed assets -€24,102
down €24,102 (-7.5%), from €321,082 to €296,980
- Current investments +€13,094
up €13,094 (+429.0%), from €3,052 to €16,146
- Receivables within one year -€5,092
down €5,092 (-72.5%), from €7,019 to €1,927
of which Other amounts receivable: -€5,102
- Deferred charges and accrued income +€4,921
up €4,921 (+132.0%), from €3,728 to €8,649
- Tax, wage and social debts -€6,639
down €6,639 (-79.0%), from €8,400 to €1,761
- Reserves -€4,011
down €4,011 (-5.5%), from €72,751 to €68,740
of which Tax-exempt reserves: -€5,343
- Trade debts +€3,478
up €3,478 (+3157.4%), from €110 to €3,588
- Gross operating margin -€19,020
down €19,020 (-32.9%), from €57,743 to €38,723
- Depreciation +€8,508
up €8,508 (+35.6%), from €23,885 to €32,393
- Taxes -€6,678
down €6,678 (-72.1%), from €9,261 to €2,583
- Other operating charges +€634
up €634 (+7.1%), from €8,889 to €9,523
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.
Cash bridge derived
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 | €338,099 | €328,574 | -€9,526 | -2.8% |
| Fixed assets | 21/28 | €321,082 | €296,980 | -€24,102 | -7.5% |
| Tangible fixed assets | 22/27 | €321,082 | €296,980 | -€24,102 | -7.5% |
| Land and buildings | 22 | €169,574 | €159,406 | -€10,169 | -6.0% |
| Plant, machinery and equipment | 23 | €75,649 | €70,630 | -€5,019 | -6.6% |
| Furniture and vehicles | 24 | €75,859 | €66,944 | -€8,915 | -11.8% |
| Current assets | 29/58 | €17,017 | €31,594 | +€14,577 | +85.7% |
| Amounts receivable within one year | 40/41 | €7,019 | €1,927 | -€5,092 | -72.5% |
| Trade receivables | 40 | - | €11 | +€11 | |
| Other amounts receivable | 41 | €7,019 | €1,917 | -€5,102 | -72.7% |
| Current investments | 50/53 | €3,052 | €16,146 | +€13,094 | +429.0% |
| Cash at bank and in hand | 54/58 | €3,218 | €4,871 | +€1,653 | +51.4% |
| Deferred charges and accrued income | 490/1 | €3,728 | €8,649 | +€4,921 | +132.0% |
| Total equity and liabilities | 10/49 | €338,099 | €328,574 | -€9,526 | -2.8% |
| Equity | 10/15 | €310,619 | €306,609 | -€4,011 | -1.3% |
| Contributions | 10/11 | €218,805 | €218,805 | = | 0.0% |
| Reserves | 13 | €72,751 | €68,740 | -€4,011 | -5.5% |
| Tax-exempt reserves | 132 | €35,885 | €30,542 | -€5,343 | -14.9% |
| Distributable reserves | 133 | €36,865 | €38,198 | +€1,332 | +3.6% |
| Profit (loss) carried forward | 14 | €19,063 | €19,063 | = | 0.0% |
| Provisions and deferred taxes | 16 | €11,962 | €10,181 | -€1,781 | -14.9% |
| Deferred taxes | 168 | €11,962 | €10,181 | -€1,781 | -14.9% |
| Amounts payable | 17/49 | €15,518 | €11,785 | -€3,734 | -24.1% |
| Amounts payable within one year | 42/48 | €15,518 | €11,785 | -€3,734 | -24.1% |
| Trade debts | 44 | €110 | €3,588 | +€3,478 | +3157.4% |
| Suppliers | 440/4 | €110 | €3,588 | +€3,478 | +3157.4% |
| Taxes, remuneration and social security | 45 | €8,400 | €1,761 | -€6,639 | -79.0% |
| Taxes | 450/3 | €8,400 | €1,761 | -€6,639 | -79.0% |
| Other amounts payable | 47/48 | €7,008 | €6,435 | -€573 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,885 | €32,393 | +€8,508 | +35.6% |
| Other operating charges | 640/8 | €8,889 | €9,523 | +€634 | +7.1% |
| Gross operating margin | 9900 | €57,743 | €38,723 | -€19,020 | -32.9% |
| Operating profit (loss) | 9901 | €24,969 | -€3,193 | -€28,162 | |
| Financial income | 75/76B | €52 | €98 | +€47 | +90.6% |
| Recurring financial income | 75 | €52 | €98 | +€47 | +90.6% |
| Financial charges | 65/66B | €156 | €114 | -€42 | -27.1% |
| Recurring financial charges | 65 | €156 | €114 | -€42 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €24,865 | -€3,209 | -€28,073 | |
| Transfer from deferred taxes | 780 | €1,662 | €1,781 | +€119 | +7.2% |
| Income taxes | 67/77 | €9,261 | €2,583 | -€6,678 | -72.1% |
| Profit (loss) for the period | 9904 | €17,265 | -€4,011 | -€21,276 | |
| Transfer from tax-exempt reserves | 789 | €4,985 | €5,343 | +€358 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,250 | €1,332 | -€20,918 | -94.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.