BOBER: 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.
BOBER
Largest movements
- Tangible fixed assets +€110,719
up €110,719 (+26.1%), from €424,910 to €535,629
of which Furniture and vehicles: +€136,454
- Cash -€71,145
down €71,145 (-58.5%), from €121,669 to €50,523
mainly Investment in fixed assets (net) (-€174,323) and Contributions, distributions and other (-€92,801)
- Receivables within one year -€63,659
down €63,659 (-53.1%), from €119,895 to €56,237
of which Trade receivables: -€66,810
- Reserves -€67,858
down €67,858 (-19.0%), from €357,135 to €289,277
of which Distributable reserves: -€67,858
- Trade debts -€28,248
down €28,248 (-50.8%), from €55,607 to €27,358
- Profit (loss) carried forward +€17,477
up €17,477, from -€17,477 to €0
- Tax, wage and social debts +€15,049
up €15,049 (+134.3%), from €11,208 to €26,257
of which Taxes: +€11,649
- Current portion of long-term debt +€14,147
up €14,147 (+40.2%), from €35,171 to €49,318
- Gross operating margin +€94,759
up €94,759 (+109.9%), from €86,242 to €181,001
- Taxes +€12,515
up €12,515 (+1066.1%), from €1,174 to €13,689
- Other operating charges +€7,383
up €7,383 (+198.6%), from €3,718 to €11,101
- Staff costs +€7,307
up €7,307 (+20.1%), from €36,340 to €43,647
- Depreciation +€4,842
up €4,842 (+8.2%), from €58,762 to €63,604
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 | €670,586 | €642,523 | -€28,063 | -4.2% |
| Fixed assets | 21/28 | €425,044 | €535,763 | +€110,719 | +26.0% |
| Tangible fixed assets | 22/27 | €424,910 | €535,629 | +€110,719 | +26.1% |
| Land and buildings | 22 | €360,000 | €340,000 | -€20,000 | -5.6% |
| Plant, machinery and equipment | 23 | €13,218 | €7,483 | -€5,734 | -43.4% |
| Furniture and vehicles | 24 | €51,692 | €188,146 | +€136,454 | +264.0% |
| Financial fixed assets | 28 | €134 | €134 | = | 0.0% |
| Current assets | 29/58 | €245,543 | €106,760 | -€138,783 | -56.5% |
| Amounts receivable within one year | 40/41 | €119,895 | €56,237 | -€63,659 | -53.1% |
| Trade receivables | 40 | €100,505 | €33,695 | -€66,810 | -66.5% |
| Other amounts receivable | 41 | €19,390 | €22,542 | +€3,151 | +16.3% |
| Cash at bank and in hand | 54/58 | €121,669 | €50,523 | -€71,145 | -58.5% |
| Deferred charges and accrued income | 490/1 | €3,979 | €0 | -€3,979 | -100.0% |
| Total equity and liabilities | 10/49 | €670,586 | €642,523 | -€28,063 | -4.2% |
| Equity | 10/15 | €345,858 | €295,477 | -€50,381 | -14.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €357,135 | €289,277 | -€67,858 | -19.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €338,385 | €270,527 | -€67,858 | -20.1% |
| Profit (loss) carried forward | 14 | -€17,477 | €0 | +€17,477 | |
| Amounts payable | 17/49 | €324,728 | €347,046 | +€22,318 | +6.9% |
| Amounts payable after more than one year | 17 | €219,368 | €230,962 | +€11,595 | +5.3% |
| Financial debts | 170/4 | €219,368 | €230,962 | +€11,595 | +5.3% |
| Amounts payable within one year | 42/48 | €105,361 | €106,308 | +€947 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €35,171 | €49,318 | +€14,147 | +40.2% |
| Trade debts | 44 | €55,607 | €27,358 | -€28,248 | -50.8% |
| Suppliers | 440/4 | €55,607 | €27,358 | -€28,248 | -50.8% |
| Taxes, remuneration and social security | 45 | €11,208 | €26,257 | +€15,049 | +134.3% |
| Taxes | 450/3 | €2,560 | €14,209 | +€11,649 | +455.0% |
| Remuneration and social security | 454/9 | €8,647 | €12,048 | +€3,400 | +39.3% |
| Other amounts payable | 47/48 | €3,375 | €3,375 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €9,776 | +€9,776 | |
| Non-recurring operating income | 76A | €34,000 | €49,549 | +€15,549 | +45.7% |
| Remuneration, social security and pensions | 62 | €36,340 | €43,647 | +€7,307 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,762 | €63,604 | +€4,842 | +8.2% |
| Other operating charges | 640/8 | €3,718 | €11,101 | +€7,383 | +198.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €86,242 | €181,001 | +€94,759 | +109.9% |
| Operating profit (loss) | 9901 | -€12,578 | €62,650 | +€75,228 | |
| Financial income | 75/76B | €948 | €35 | -€913 | -96.3% |
| Recurring financial income | 75 | €948 | €35 | -€913 | -96.3% |
| Financial charges | 65/66B | €4,673 | €6,575 | +€1,902 | +40.7% |
| Recurring financial charges | 65 | €4,673 | €6,575 | +€1,902 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,304 | €56,110 | +€72,413 | |
| Income taxes | 67/77 | €1,174 | €13,689 | +€12,515 | +1066.1% |
| Profit (loss) for the period | 9904 | -€17,477 | €42,421 | +€59,898 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,477 | €42,421 | +€59,898 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.