BOBHI: 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.
BOBHI
Largest movements
- Receivables within one year +€15,190
up €15,190 (+25.0%), from €60,863 to €76,054
of which Trade receivables: +€9,152
- Cash +€8,163
up €8,163 (+1570.9%), from €520 to €8,682
mainly Tax, wage and social debts (+€12,170) and Net result for the year (+€6,146)
- Tax, wage and social debts +€12,170
up €12,170 (+60.0%), from €20,269 to €32,439
of which Remuneration and social security: +€8,000
- Profit (loss) carried forward +€6,146
up €6,146 (+72.4%), from €8,495 to €14,641
- Trade debts +€4,978
up €4,978 (+106.0%), from €4,695 to €9,672
- Staff costs +€2,453
up €2,453 (+5.3%), from €46,029 to €48,482
- Taxes -€2,074
down €2,074 (-40.5%), from €5,121 to €3,047
- Gross operating margin -€1,616
down €1,616 (-2.8%), from €57,826 to €56,211
- Financial income +€752
up €752 (+26.4%), from €2,848 to €3,599
- Other operating charges +€670
up €670 (+89.0%), from €752 to €1,422
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 | €61,504 | €84,798 | +€23,293 | +37.9% |
| Fixed assets | 21/28 | €62 | €62 | = | 0.0% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €61,442 | €84,736 | +€23,293 | +37.9% |
| Amounts receivable within one year | 40/41 | €60,863 | €76,054 | +€15,190 | +25.0% |
| Trade receivables | 40 | €6,357 | €15,509 | +€9,152 | +144.0% |
| Other amounts receivable | 41 | €54,506 | €60,545 | +€6,039 | +11.1% |
| Cash at bank and in hand | 54/58 | €520 | €8,682 | +€8,163 | +1570.9% |
| Deferred charges and accrued income | 490/1 | €59 | €0 | -€59 | -100.0% |
| Total equity and liabilities | 10/49 | €61,504 | €84,798 | +€23,293 | +37.9% |
| Equity | 10/15 | €17,168 | €23,314 | +€6,146 | +35.8% |
| Contributions | 10/11 | €6,818 | €6,818 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,495 | €14,641 | +€6,146 | +72.4% |
| Amounts payable | 17/49 | €44,337 | €61,484 | +€17,147 | +38.7% |
| Amounts payable within one year | 42/48 | €44,337 | €61,484 | +€17,147 | +38.7% |
| Trade debts | 44 | €4,695 | €9,672 | +€4,978 | +106.0% |
| Suppliers | 440/4 | €4,695 | €9,672 | +€4,978 | +106.0% |
| Taxes, remuneration and social security | 45 | €20,269 | €32,439 | +€12,170 | +60.0% |
| Taxes | 450/3 | €8,640 | €12,810 | +€4,169 | +48.3% |
| Remuneration and social security | 454/9 | €11,629 | €19,629 | +€8,000 | +68.8% |
| Other amounts payable | 47/48 | €19,373 | €19,373 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €46,029 | €48,482 | +€2,453 | +5.3% |
| Other operating charges | 640/8 | €752 | €1,422 | +€670 | +89.0% |
| Gross operating margin | 9900 | €57,826 | €56,211 | -€1,616 | -2.8% |
| Operating profit (loss) | 9901 | €11,045 | €6,307 | -€4,738 | -42.9% |
| Financial income | 75/76B | €2,848 | €3,599 | +€752 | +26.4% |
| Recurring financial income | 75 | €2,848 | €3,599 | +€752 | +26.4% |
| Financial charges | 65/66B | €277 | €713 | +€436 | +157.2% |
| Recurring financial charges | 65 | €277 | €713 | +€436 | +157.2% |
| Profit (loss) for the period before taxes | 9903 | €13,616 | €9,194 | -€4,422 | -32.5% |
| Income taxes | 67/77 | €5,121 | €3,047 | -€2,074 | -40.5% |
| Profit (loss) for the period | 9904 | €8,495 | €6,146 | -€2,349 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,495 | €6,146 | -€2,349 | -27.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.