BOBELINE & CIE: what changed
BOBELINE & CIE
Largest movements
- Tangible fixed assets -€88,366
down €88,366 (-22.6%), from €390,836 to €302,470
of which Other tangible fixed assets: -€61,415
- Cash -€71,674
down €71,674 (-88.7%), from €80,838 to €9,165
mainly Net result for the year (-€242,808) and Debts after one year (-€190,013)
- Receivables within one year +€21,070
up €21,070 (+72.2%), from €29,173 to €50,243
of which Trade receivables: +€21,942
- Profit (loss) carried forward -€242,808
down €242,808 (-18.7%), from -€1.3m to -€1.5m
- Debts after one year -€190,013
down €190,013 (-14.1%), from €1.4m to €1.2m
- Tax, wage and social debts +€161,527
up €161,527 (+1,406%), from €11,490 to €173,017
of which Remuneration and social security: +€94,990
- Current portion of long-term debt +€94,284
up €94,284 (+70.8%), from €133,170 to €227,454
- Trade debts -€57,631
down €57,631 (-36.1%), from €159,617 to €101,986
- Staff costs +€395,266
up €395,266 (+1,749%), from €22,603 to €417,869
- Gross operating margin +€372,573
up €372,573, from -€16,412 to €356,161
- Financial charges +€12,573
up €12,573 (+21.0%), from €59,733 to €72,305
- Depreciation -€10,308
down €10,308 (-9.4%), from €109,711 to €99,403
- Other operating charges +€7,994
up €7,994 (+571%), from €1,399 to €9,393
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €598,336 | €449,927 | -€148,409 | -24.8% |
| Formation expenses | 20 | €5,141 | €601 | -€4,539 | -88.3% |
| Fixed assets | 21/28 | €393,433 | €304,403 | -€89,030 | -22.6% |
| Intangible fixed assets | 21 | €664 | €0 | -€664 | -100% |
| Tangible fixed assets | 22/27 | €390,836 | €302,470 | -€88,366 | -22.6% |
| Plant, machinery and equipment | 23 | €123,677 | €96,726 | -€26,952 | -21.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €267,159 | €205,744 | -€61,415 | -23.0% |
| Financial fixed assets | 28 | €1,933 | €1,933 | = | 0.0% |
| Current assets | 29/58 | €199,763 | €144,924 | -€54,839 | -27.5% |
| Stocks and contracts in progress | 3 | €27,325 | €23,090 | -€4,235 | -15.5% |
| Stocks | 30/36 | €27,325 | €23,090 | -€4,235 | -15.5% |
| Amounts receivable within one year | 40/41 | €29,173 | €50,243 | +€21,070 | +72.2% |
| Trade receivables | 40 | €27,412 | €49,353 | +€21,942 | +80.0% |
| Other amounts receivable | 41 | €1,762 | €890 | -€872 | -49.5% |
| Cash at bank and in hand | 54/58 | €80,838 | €9,165 | -€71,674 | -88.7% |
| Deferred charges and accrued income | 490/1 | €62,426 | €62,426 | = | 0.0% |
| Total equity and liabilities | 10/49 | €598,336 | €449,927 | -€148,409 | -24.8% |
| Equity | 10/15 | -€1,197,668 | -€1,440,477 | -€242,808 | -20.3% |
| Contributions | 10/11 | €99,226 | €99,226 | = | 0.0% |
| Capital | 10 | €99,226 | €99,226 | = | 0.0% |
| Issued capital | 100 | €99,226 | €99,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,296,895 | -€1,539,703 | -€242,808 | -18.7% |
| Amounts payable | 17/49 | €1,796,005 | €1,890,404 | +€94,399 | +5.3% |
| Amounts payable after more than one year | 17 | €1,350,109 | €1,160,095 | -€190,013 | -14.1% |
| Financial debts | 170/4 | €1,350,109 | €1,160,095 | -€190,013 | -14.1% |
| Amounts payable within one year | 42/48 | €435,512 | €674,668 | +€239,157 | +54.9% |
| Current portion of amounts payable after more than one year | 42 | €133,170 | €227,454 | +€94,284 | +70.8% |
| Financial debts | 43 | €110,000 | €159,806 | +€49,806 | +45.3% |
| Credit institutions | 430/8 | €110,000 | €159,806 | +€49,806 | +45.3% |
| Trade debts | 44 | €159,617 | €101,986 | -€57,631 | -36.1% |
| Suppliers | 440/4 | €159,617 | €101,986 | -€57,631 | -36.1% |
| Taxes, remuneration and social security | 45 | €11,490 | €173,017 | +€161,527 | +1,406% |
| Taxes | 450/3 | €114 | €66,652 | +€66,537 | +58,157% |
| Remuneration and social security | 454/9 | €11,376 | €106,366 | +€94,990 | +835% |
| Other amounts payable | 47/48 | €21,234 | €12,404 | -€8,829 | -41.6% |
| Accrued charges and deferred income | 492/3 | €10,384 | €55,641 | +€45,256 | +436% |
| Remuneration, social security and pensions | 62 | €22,603 | €417,869 | +€395,266 | +1,749% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,711 | €99,403 | -€10,308 | -9.4% |
| Other operating charges | 640/8 | €1,399 | €9,393 | +€7,994 | +571% |
| Gross operating margin | 9900 | -€16,412 | €356,161 | +€372,573 | |
| Operating profit (loss) | 9901 | -€150,125 | -€170,503 | -€20,378 | -13.6% |
| Financial income | 75/76B | €348 | €0 | -€348 | -100% |
| Recurring financial income | 75 | €348 | €0 | -€348 | -100% |
| Financial charges | 65/66B | €59,733 | €72,305 | +€12,573 | +21.0% |
| Recurring financial charges | 65 | €59,733 | €72,305 | +€12,573 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | -€209,509 | -€242,808 | -€33,299 | -15.9% |
| Profit (loss) for the period | 9904 | -€209,509 | -€242,808 | -€33,299 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€209,509 | -€242,808 | -€33,299 | -15.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.