BOBINAS: 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.
BOBINAS
Largest movements
- Tangible fixed assets -€31,067
down €31,067 (-94.2%), from €32,982 to €1,915
of which Land and buildings: -€29,804
- Cash +€3,039
up €3,039 (+308.1%), from €986 to €4,025
mainly Investment in fixed assets (net) (+€29,804) and Net result for the year (+€16,845)
- Receivables within one year +€1,989
up €1,989 (+5.8%), from €34,594 to €36,583
- Debts after one year -€38,461
down €38,461 (-16.2%), from €236,700 to €198,239
of which Other amounts payable: -€236,700
- Profit (loss) carried forward +€16,845
up €16,845 (+5.7%), from -€296,031 to -€279,186
- Current portion of long-term debt -€5,128
no longer reported in 2025 (was €5,128)
- Short-term financial debts -€5,000
down €5,000 (-5.0%), from €100,000 to €95,000
- Trade debts +€3,432
up €3,432 (+288.6%), from €1,189 to €4,621
- Gross operating margin +€249,579
up €249,579, from -€224,438 to €25,141
- Other operating charges -€200,903
down €200,903 (-99.4%), from €202,026 to €1,123
- Financial charges -€34,829
down €34,829 (-85.2%), from €40,857 to €6,028
- Financial income -€3,866
down €3,866 (-99.7%), from €3,878 to €12
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 | €72,075 | €46,036 | -€26,039 | -36.1% |
| Fixed assets | 21/28 | €36,495 | €5,428 | -€31,067 | -85.1% |
| Tangible fixed assets | 22/27 | €32,982 | €1,915 | -€31,067 | -94.2% |
| Land and buildings | 22 | €29,804 | - | -€29,804 | |
| Furniture and vehicles | 24 | €3,178 | €1,915 | -€1,263 | -39.7% |
| Financial fixed assets | 28 | €3,513 | €3,513 | = | 0.0% |
| Current assets | 29/58 | €35,580 | €40,608 | +€5,028 | +14.1% |
| Amounts receivable within one year | 40/41 | €34,594 | €36,583 | +€1,989 | +5.8% |
| Trade receivables | 40 | €34,594 | €36,583 | +€1,989 | +5.8% |
| Cash at bank and in hand | 54/58 | €986 | €4,025 | +€3,039 | +308.1% |
| Total equity and liabilities | 10/49 | €72,075 | €46,036 | -€26,039 | -36.1% |
| Equity | 10/15 | -€275,571 | -€258,726 | +€16,845 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€296,031 | -€279,186 | +€16,845 | +5.7% |
| Amounts payable | 17/49 | €347,646 | €304,762 | -€42,884 | -12.3% |
| Amounts payable after more than one year | 17 | €236,700 | €198,239 | -€38,461 | -16.2% |
| Financial debts | 170/4 | - | €198,239 | +€198,239 | |
| Other amounts payable | 178/9 | €236,700 | - | -€236,700 | |
| Amounts payable within one year | 42/48 | €110,946 | €106,523 | -€4,423 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €5,128 | - | -€5,128 | |
| Financial debts | 43 | €100,000 | €95,000 | -€5,000 | -5.0% |
| Credit institutions | 430/8 | €100,000 | €95,000 | -€5,000 | -5.0% |
| Trade debts | 44 | €1,189 | €4,621 | +€3,432 | +288.6% |
| Suppliers | 440/4 | €1,189 | €4,621 | +€3,432 | +288.6% |
| Taxes, remuneration and social security | 45 | €4,605 | €6,902 | +€2,297 | +49.9% |
| Taxes | 450/3 | €4,605 | €2,629 | -€1,976 | -42.9% |
| Remuneration and social security | 454/9 | - | €4,272 | +€4,272 | |
| Other amounts payable | 47/48 | €23 | - | -€23 | |
| Non-recurring operating income | 76A | - | €14,196 | +€14,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,001 | €1,263 | -€738 | -36.9% |
| Other operating charges | 640/8 | €202,026 | €1,123 | -€200,903 | -99.4% |
| Gross operating margin | 9900 | -€224,438 | €25,141 | +€249,579 | |
| Operating profit (loss) | 9901 | -€428,465 | €22,756 | +€451,220 | |
| Financial income | 75/76B | €3,878 | €12 | -€3,866 | -99.7% |
| Recurring financial income | 75 | €3,878 | €12 | -€3,866 | -99.7% |
| Financial charges | 65/66B | €40,857 | €6,028 | -€34,829 | -85.2% |
| Recurring financial charges | 65 | €40,857 | €6,028 | -€34,829 | -85.2% |
| Profit (loss) for the period before taxes | 9903 | -€465,444 | €16,739 | +€482,183 | |
| Income taxes | 67/77 | €527 | -€105 | -€632 | |
| Profit (loss) for the period | 9904 | -€465,971 | €16,845 | +€482,816 | |
| Profit (loss) for the period to be appropriated | 9905 | -€465,971 | €16,845 | +€482,816 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.