BOBCO: 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.
BOBCO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€827,445
down €827,445 (-83.5%), from €991,057 to €163,612
- Contributions +€600,000
up €600,000 (+9677.4%), from €6,200 to €606,200
- Debts after one year +€307,747
up €307,747 (+26.8%), from €1.2m to €1.5m
- Profit (loss) carried forward -€123,908
down €123,908 (-55.8%), from -€222,023 to -€345,931
- Current portion of long-term debt +€30,079
new in 2024: €30,079
- Gross operating margin +€60,570
up €60,570, from -€32,555 to €28,015
- Depreciation +€32,524
up €32,524 (+100.0%), from €32,524 to €65,048
- Financial charges +€30,855
up €30,855 (+59.5%), from €51,813 to €82,668
- Other operating charges -€4,264
down €4,264 (-50.3%), from €8,472 to €4,208
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.
Cash bridge derived
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 | €1,946,422 | €1,925,058 | -€21,365 | -1.1% |
| Fixed assets | 21/28 | €1,936,684 | €1,920,228 | -€16,456 | -0.8% |
| Tangible fixed assets | 22/27 | €1,936,684 | €1,920,228 | -€16,456 | -0.8% |
| Land and buildings | 22 | €1,855,399 | €1,847,499 | -€7,900 | -0.4% |
| Furniture and vehicles | 24 | €81,285 | €72,729 | -€8,556 | -10.5% |
| Current assets | 29/58 | €9,738 | €4,830 | -€4,909 | -50.4% |
| Cash at bank and in hand | 54/58 | €9,738 | €4,134 | -€5,605 | -57.6% |
| Deferred charges and accrued income | 490/1 | €0 | €696 | +€696 | |
| Total equity and liabilities | 10/49 | €1,946,422 | €1,925,058 | -€21,365 | -1.1% |
| Equity | 10/15 | -€215,301 | €260,791 | +€476,092 | |
| Contributions | 10/11 | €6,200 | €606,200 | +€600,000 | +9677.4% |
| Reserves | 13 | €522 | €522 | = | 0.0% |
| Non-distributable reserves | 130/1 | €522 | €522 | = | 0.0% |
| Reserves not available under the articles | 1311 | €522 | €522 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,023 | -€345,931 | -€123,908 | -55.8% |
| Amounts payable | 17/49 | €2,161,723 | €1,664,266 | -€497,457 | -23.0% |
| Amounts payable after more than one year | 17 | €1,150,000 | €1,457,747 | +€307,747 | +26.8% |
| Financial debts | 170/4 | €1,150,000 | €1,457,747 | +€307,747 | +26.8% |
| Amounts payable within one year | 42/48 | €1,009,723 | €204,520 | -€805,204 | -79.7% |
| Current portion of amounts payable after more than one year | 42 | - | €30,079 | +€30,079 | |
| Trade debts | 44 | €18,666 | €10,828 | -€7,837 | -42.0% |
| Suppliers | 440/4 | €18,666 | €10,828 | -€7,837 | -42.0% |
| Other amounts payable | 47/48 | €991,057 | €163,612 | -€827,445 | -83.5% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,524 | €65,048 | +€32,524 | +100.0% |
| Other operating charges | 640/8 | €8,472 | €4,208 | -€4,264 | -50.3% |
| Gross operating margin | 9900 | -€32,555 | €28,015 | +€60,570 | |
| Operating profit (loss) | 9901 | -€73,551 | -€41,241 | +€32,310 | +43.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €51,813 | €82,668 | +€30,855 | +59.5% |
| Recurring financial charges | 65 | €51,813 | €82,668 | +€30,855 | +59.5% |
| Profit (loss) for the period before taxes | 9903 | -€125,364 | -€123,908 | +€1,456 | +1.2% |
| Profit (loss) for the period | 9904 | -€125,364 | -€123,908 | +€1,456 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€125,364 | -€123,908 | +€1,456 | +1.2% |
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 11 October 2026 via checked.be.