BOBIBOIS: 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.
BOBIBOIS
Largest movements
- Current investments +€705,460
up €705,460 (+70.4%), from €1.0m to €1.7m
- Cash -€481,499
down €481,499 (-99.2%), from €485,187 to €3,688
mainly Current investments (-€705,460) and Other debts (-€222,922)
- Receivables within one year +€115,143
up €115,143 (+21.1%), from €544,444 to €659,587
of which Trade receivables: +€157,375
- Stocks and contracts -€65,149
down €65,149 (-77.6%), from €84,009 to €18,860
of which Contracts in progress: -€41,427
- Reserves +€512,268
up €512,268 (+29.9%), from €1.7m to €2.2m
of which Non-distributable reserves: +€512,268
- Other debts -€222,922
down €222,922 (-81.7%), from €272,724 to €49,802
- Gross operating margin -€250,879
down €250,879 (-19.6%), from €1.3m to €1.0m
- Taxes -€77,202
down €77,202 (-22.9%), from €337,691 to €260,489
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.
Derived cash bridge
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 | €2,132,750 | €2,401,628 | +€268,878 | +12.6% |
| Fixed assets | 21/28 | €17,724 | €12,649 | -€5,076 | -28.6% |
| Tangible fixed assets | 22/27 | €17,328 | €12,252 | -€5,076 | -29.3% |
| Land and buildings | 22 | €11,425 | €11,425 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,903 | €827 | -€5,076 | -86.0% |
| Financial fixed assets | 28 | €397 | €397 | = | 0.0% |
| Current assets | 29/58 | €2,115,026 | €2,388,980 | +€273,954 | +13.0% |
| Stocks and contracts in progress | 3 | €84,009 | €18,860 | -€65,149 | -77.6% |
| Stocks | 30/36 | €42,582 | €18,860 | -€23,723 | -55.7% |
| Contracts in progress | 37 | €41,427 | - | -€41,427 | |
| Amounts receivable within one year | 40/41 | €544,444 | €659,587 | +€115,143 | +21.1% |
| Trade receivables | 40 | €489,030 | €646,405 | +€157,375 | +32.2% |
| Other amounts receivable | 41 | €55,414 | €13,182 | -€42,233 | -76.2% |
| Current investments | 50/53 | €1,001,385 | €1,706,845 | +€705,460 | +70.4% |
| Cash at bank and in hand | 54/58 | €485,187 | €3,688 | -€481,499 | -99.2% |
| Total equity and liabilities | 10/49 | €2,132,750 | €2,401,628 | +€268,878 | +12.6% |
| Equity | 10/15 | €1,778,369 | €2,290,637 | +€512,268 | +28.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,712,704 | €2,224,972 | +€512,268 | +29.9% |
| Non-distributable reserves | 130/1 | €1,651,617 | €2,163,885 | +€512,268 | +31.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Other | 1319 | €1,645,467 | €2,157,735 | +€512,268 | +31.1% |
| Tax-exempt reserves | 132 | €61,087 | €61,087 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,165 | €4,165 | = | 0.0% |
| Amounts payable | 17/49 | €354,381 | €110,991 | -€243,389 | -68.7% |
| Amounts payable within one year | 42/48 | €354,381 | €110,991 | -€243,389 | -68.7% |
| Trade debts | 44 | €18,209 | €4,863 | -€13,346 | -73.3% |
| Suppliers | 440/4 | €18,209 | €4,863 | -€13,346 | -73.3% |
| Taxes, remuneration and social security | 45 | €63,448 | €56,327 | -€7,121 | -11.2% |
| Taxes | 450/3 | €43,380 | €30,485 | -€12,895 | -29.7% |
| Remuneration and social security | 454/9 | €20,068 | €25,842 | +€5,774 | +28.8% |
| Other amounts payable | 47/48 | €272,724 | €49,802 | -€222,922 | -81.7% |
| Remuneration, social security and pensions | 62 | €216,480 | €213,003 | -€3,476 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,389 | €5,076 | -€9,314 | -64.7% |
| Other operating charges | 640/8 | €5,586 | €5,927 | +€341 | +6.1% |
| Gross operating margin | 9900 | €1,279,942 | €1,029,063 | -€250,879 | -19.6% |
| Operating profit (loss) | 9901 | €1,043,487 | €805,057 | -€238,430 | -22.8% |
| Financial income | 75/76B | €14,890 | €14,369 | -€521 | -3.5% |
| Recurring financial income | 75 | €14,890 | €14,369 | -€521 | -3.5% |
| Financial charges | 65/66B | €501 | €2,527 | +€2,026 | +404% |
| Recurring financial charges | 65 | €501 | €2,527 | +€2,026 | +404% |
| Profit (loss) for the period before taxes | 9903 | €1,057,875 | €816,898 | -€240,977 | -22.8% |
| Income taxes | 67/77 | €337,691 | €260,489 | -€77,202 | -22.9% |
| Profit (loss) for the period | 9904 | €720,185 | €556,409 | -€163,775 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €720,185 | €556,409 | -€163,775 | -22.7% |
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 28 October 2026 via checked.be.