BOBINE: 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.
BOBINE
Largest movements
- Cash -€6,261
down €6,261 (-28.7%), from €21,817 to €15,556
mainly Debts after one year (-€6,810) and Tax, wage and social debts (-€4,467)
- Tangible fixed assets -€2,932
down €2,932 (-29.4%), from €9,984 to €7,052
of which Furniture and vehicles: -€3,683
- Receivables within one year +€2,643
up €2,643 (+75.7%), from €3,491 to €6,133
of which Trade receivables: +€4,023
- Debts after one year -€6,810
down €6,810 (-100.0%), from €6,810 to €0
- Tax, wage and social debts -€4,467
down €4,467 (-82.9%), from €5,392 to €925
- Reserves +€3,164
up €3,164 (+16.2%), from €19,490 to €22,654
- Trade debts +€1,774
new in 2025: €1,774
- Gross operating margin -€17,242
down €17,242 (-64.1%), from €26,913 to €9,671
- Taxes -€3,563
down €3,563 (-67.6%), from €5,272 to €1,709
- Depreciation +€2,868
up €2,868 (+269.0%), from €1,066 to €3,934
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 | €35,291 | €28,952 | -€6,339 | -18.0% |
| Fixed assets | 21/28 | €9,984 | €7,052 | -€2,932 | -29.4% |
| Tangible fixed assets | 22/27 | €9,984 | €7,052 | -€2,932 | -29.4% |
| Plant, machinery and equipment | 23 | - | €751 | +€751 | |
| Furniture and vehicles | 24 | €9,984 | €6,300 | -€3,683 | -36.9% |
| Current assets | 29/58 | €25,307 | €21,900 | -€3,407 | -13.5% |
| Amounts receivable within one year | 40/41 | €3,491 | €6,133 | +€2,643 | +75.7% |
| Trade receivables | 40 | €1,246 | €5,269 | +€4,023 | +322.8% |
| Other amounts receivable | 41 | €2,244 | €864 | -€1,380 | -61.5% |
| Cash at bank and in hand | 54/58 | €21,817 | €15,556 | -€6,261 | -28.7% |
| Deferred charges and accrued income | 490/1 | - | €211 | +€211 | |
| Total equity and liabilities | 10/49 | €35,291 | €28,952 | -€6,339 | -18.0% |
| Equity | 10/15 | €22,490 | €25,654 | +€3,164 | +14.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €19,490 | €22,654 | +€3,164 | +16.2% |
| Distributable reserves | 133 | €19,490 | €22,654 | +€3,164 | +16.2% |
| Amounts payable | 17/49 | €12,801 | €3,298 | -€9,503 | -74.2% |
| Amounts payable after more than one year | 17 | €6,810 | €0 | -€6,810 | -100.0% |
| Financial debts | 170/4 | €6,810 | €0 | -€6,810 | -100.0% |
| Amounts payable within one year | 42/48 | €5,392 | €2,698 | -€2,693 | -50.0% |
| Trade debts | 44 | - | €1,774 | +€1,774 | |
| Suppliers | 440/4 | - | €1,774 | +€1,774 | |
| Taxes, remuneration and social security | 45 | €5,392 | €925 | -€4,467 | -82.9% |
| Taxes | 450/3 | €5,392 | €925 | -€4,467 | -82.9% |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,066 | €3,934 | +€2,868 | +269.0% |
| Other operating charges | 640/8 | €1,036 | €824 | -€212 | -20.5% |
| Gross operating margin | 9900 | €26,913 | €9,671 | -€17,242 | -64.1% |
| Operating profit (loss) | 9901 | €24,810 | €4,913 | -€19,897 | -80.2% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €48 | €64 | +€16 | +32.1% |
| Recurring financial charges | 65 | €48 | €64 | +€16 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €24,762 | €4,873 | -€19,889 | -80.3% |
| Income taxes | 67/77 | €5,272 | €1,709 | -€3,563 | -67.6% |
| Profit (loss) for the period | 9904 | €19,490 | €3,164 | -€16,326 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,490 | €3,164 | -€16,326 | -83.8% |
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 10 October 2026 via checked.be.