BOBIMAT: 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.
BOBIMAT
Largest movements
- Stocks and contracts +€124,476
up €124,476 (+16.0%), from €775,989 to €900,465
- Receivables within one year -€69,517
down €69,517 (-19.7%), from €352,960 to €283,442
of which Trade receivables: -€35,035
- Tangible fixed assets -€42,933
down €42,933 (-13.8%), from €310,840 to €267,907
of which Land and buildings: -€24,000
- Trade debts -€208,538
down €208,538 (-69.4%), from €300,357 to €91,819
- Short-term financial debts +€178,085
up €178,085 (+215.6%), from €82,603 to €260,688
of which Other loans: +€200,000
- Profit (loss) carried forward +€43,228
up €43,228 (+6.6%), from €652,786 to €696,014
- Gross operating margin +€43,786
up €43,786 (+11.5%), from €382,091 to €425,878
- Taxes +€42,165
up €42,165, from -€25,995 to €16,169
- Staff costs +€27,614
up €27,614 (+10.4%), from €265,121 to €292,735
- Depreciation -€9,989
down €9,989 (-18.9%), from €52,922 to €42,933
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 | €1,454,157 | €1,471,117 | +€16,960 | +1.2% |
| Fixed assets | 21/28 | €313,440 | €270,507 | -€42,933 | -13.7% |
| Tangible fixed assets | 22/27 | €310,840 | €267,907 | -€42,933 | -13.8% |
| Land and buildings | 22 | €237,669 | €213,669 | -€24,000 | -10.1% |
| Plant, machinery and equipment | 23 | €17,849 | €10,119 | -€7,731 | -43.3% |
| Furniture and vehicles | 24 | €43,321 | €34,118 | -€9,202 | -21.2% |
| Other tangible fixed assets | 26 | €12,000 | €10,000 | -€2,000 | -16.7% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €1,140,717 | €1,200,610 | +€59,893 | +5.3% |
| Stocks and contracts in progress | 3 | €775,989 | €900,465 | +€124,476 | +16.0% |
| Stocks | 30/36 | €775,989 | €900,465 | +€124,476 | +16.0% |
| Amounts receivable within one year | 40/41 | €352,960 | €283,442 | -€69,517 | -19.7% |
| Trade receivables | 40 | €314,646 | €279,611 | -€35,035 | -11.1% |
| Other amounts receivable | 41 | €38,313 | €3,831 | -€34,482 | -90.0% |
| Cash at bank and in hand | 54/58 | €934 | €6,057 | +€5,123 | +548.7% |
| Deferred charges and accrued income | 490/1 | €10,834 | €10,646 | -€188 | -1.7% |
| Total equity and liabilities | 10/49 | €1,454,157 | €1,471,117 | +€16,960 | +1.2% |
| Equity | 10/15 | €989,736 | €1,032,964 | +€43,228 | +4.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €274,950 | €274,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €268,750 | €268,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €652,786 | €696,014 | +€43,228 | +6.6% |
| Amounts payable | 17/49 | €464,421 | €438,153 | -€26,268 | -5.7% |
| Amounts payable after more than one year | 17 | €35,142 | €26,314 | -€8,828 | -25.1% |
| Financial debts | 170/4 | €35,142 | €26,314 | -€8,828 | -25.1% |
| Amounts payable within one year | 42/48 | €429,242 | €411,802 | -€17,440 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €13,617 | €8,828 | -€4,789 | -35.2% |
| Financial debts | 43 | €82,603 | €260,688 | +€178,085 | +215.6% |
| Credit institutions | 430/8 | €82,603 | €60,688 | -€21,915 | -26.5% |
| Other loans | 439 | - | €200,000 | +€200,000 | |
| Trade debts | 44 | €300,357 | €91,819 | -€208,538 | -69.4% |
| Suppliers | 440/4 | €300,357 | €91,819 | -€208,538 | -69.4% |
| Taxes, remuneration and social security | 45 | €32,665 | €44,094 | +€11,429 | +35.0% |
| Taxes | 450/3 | €0 | €9,156 | +€9,156 | |
| Remuneration and social security | 454/9 | €32,665 | €34,938 | +€2,273 | +7.0% |
| Other amounts payable | 47/48 | - | €6,374 | +€6,374 | |
| Accrued charges and deferred income | 492/3 | €37 | €37 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €265,121 | €292,735 | +€27,614 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,922 | €42,933 | -€9,989 | -18.9% |
| Other operating charges | 640/8 | €5,185 | €5,109 | -€76 | -1.5% |
| Gross operating margin | 9900 | €382,091 | €425,878 | +€43,786 | +11.5% |
| Operating profit (loss) | 9901 | €58,863 | €85,101 | +€26,238 | +44.6% |
| Financial income | 75/76B | €1,988 | €1,925 | -€63 | -3.2% |
| Recurring financial income | 75 | €1,988 | €1,925 | -€63 | -3.2% |
| Financial charges | 65/66B | €25,935 | €27,628 | +€1,693 | +6.5% |
| Recurring financial charges | 65 | €25,935 | €27,628 | +€1,693 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €34,916 | €59,397 | +€24,481 | +70.1% |
| Income taxes | 67/77 | -€25,995 | €16,169 | +€42,165 | |
| Profit (loss) for the period | 9904 | €60,912 | €43,228 | -€17,684 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,912 | €43,228 | -€17,684 | -29.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.