BOBCONSTRUCT: 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.
BOBCONSTRUCT
Largest movements
- Receivables within one year +€85,442
up €85,442 (+357.0%), from €23,935 to €109,377
of which Trade receivables: +€86,069
- Tangible fixed assets +€50,648
up €50,648 (+1282.8%), from €3,948 to €54,596
of which Furniture and vehicles: +€51,733
- Debts after one year +€54,095
new in 2025: €54,095
- Trade debts +€50,233
up €50,233 (+7793.9%), from €645 to €50,877
- Profit (loss) carried forward +€23,181
up €23,181 (+315.9%), from €7,339 to €30,520
- Current portion of long-term debt +€9,500
new in 2025: €9,500
- Tax, wage and social debts +€6,066
up €6,066 (+172.4%), from €3,519 to €9,584
of which Taxes: +€7,441
- Gross operating margin +€18,029
up €18,029 (+115.8%), from €15,571 to €33,600
- Taxes +€5,334
up €5,334 (+253.1%), from €2,107 to €7,441
- Depreciation +€767
up €767 (+70.7%), from €1,085 to €1,852
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 | €28,832 | €166,265 | +€137,433 | +476.7% |
| Fixed assets | 21/28 | €3,948 | €54,596 | +€50,648 | +1282.8% |
| Tangible fixed assets | 22/27 | €3,948 | €54,596 | +€50,648 | +1282.8% |
| Plant, machinery and equipment | 23 | €3,948 | €2,864 | -€1,085 | -27.5% |
| Furniture and vehicles | 24 | - | €51,733 | +€51,733 | |
| Current assets | 29/58 | €24,884 | €111,669 | +€86,785 | +348.8% |
| Amounts receivable within one year | 40/41 | €23,935 | €109,377 | +€85,442 | +357.0% |
| Trade receivables | 40 | €22,508 | €108,577 | +€86,069 | +382.4% |
| Other amounts receivable | 41 | €1,427 | €800 | -€626 | -43.9% |
| Cash at bank and in hand | 54/58 | €949 | €2,292 | +€1,342 | +141.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €28,832 | €166,265 | +€137,433 | +476.7% |
| Equity | 10/15 | €11,339 | €34,520 | +€23,181 | +204.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,339 | €30,520 | +€23,181 | +315.9% |
| Amounts payable | 17/49 | €17,494 | €131,745 | +€114,251 | +653.1% |
| Amounts payable after more than one year | 17 | - | €54,095 | +€54,095 | |
| Financial debts | 170/4 | - | €54,095 | +€54,095 | |
| Amounts payable within one year | 42/48 | €17,494 | €77,650 | +€60,156 | +343.9% |
| Current portion of amounts payable after more than one year | 42 | - | €9,500 | +€9,500 | |
| Trade debts | 44 | €645 | €50,877 | +€50,233 | +7793.9% |
| Suppliers | 440/4 | €645 | €50,877 | +€50,233 | +7793.9% |
| Advances received on contracts in progress | 46 | €7,594 | €7,594 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,519 | €9,584 | +€6,066 | +172.4% |
| Taxes | 450/3 | €2,144 | €9,584 | +€7,441 | +347.1% |
| Remuneration and social security | 454/9 | €1,375 | - | -€1,375 | |
| Other amounts payable | 47/48 | €5,737 | €95 | -€5,642 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,085 | €1,852 | +€767 | +70.7% |
| Other operating charges | 640/8 | €598 | €805 | +€207 | +34.6% |
| Gross operating margin | 9900 | €15,571 | €33,600 | +€18,029 | +115.8% |
| Operating profit (loss) | 9901 | €13,889 | €30,943 | +€17,055 | +122.8% |
| Financial charges | 65/66B | €504 | €321 | -€183 | -36.2% |
| Recurring financial charges | 65 | €504 | €321 | -€183 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €13,385 | €30,622 | +€17,237 | +128.8% |
| Income taxes | 67/77 | €2,107 | €7,441 | +€5,334 | +253.1% |
| Profit (loss) for the period | 9904 | €11,277 | €23,181 | +€11,904 | +105.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,277 | €23,181 | +€11,904 | +105.6% |
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 6 October 2026 via checked.be.