Bobitan: 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.
Bobitan
Largest movements
- Cash +€175,354
up €175,354 (+728.1%), from €24,084 to €199,437
mainly Other debts (+€145,107) and Current investments (+€120,000)
- Current investments -€120,000
no longer reported in 2025 (was €120,000)
- Receivables after one year -€4,906
down €4,906 (-24.5%), from €20,000 to €15,094
- Reserves -€170,038
no longer reported in 2025 (was €170,038)
- Other debts +€145,107
up €145,107 (+4503.5%), from €3,222 to €148,329
- Profit (loss) carried forward +€77,002
new in 2025: €77,002
- Financial charges +€2,511
up €2,511 (+131.9%), from €1,903 to €4,414
of which Non-recurring financial charges: +€3,750
- Financial income +€1,593
up €1,593 (+63.9%), from €2,492 to €4,084
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 | €183,802 | €236,704 | +€52,903 | +28.8% |
| Current assets | 29/58 | €183,802 | €236,704 | +€52,903 | +28.8% |
| Amounts receivable after more than one year | 29 | €20,000 | €15,094 | -€4,906 | -24.5% |
| Trade receivables | 290 | €20,000 | €15,094 | -€4,906 | -24.5% |
| Amounts receivable within one year | 40/41 | €18,453 | €19,048 | +€595 | +3.2% |
| Trade receivables | 40 | €18,453 | €18,482 | +€29 | +0.2% |
| Other amounts receivable | 41 | - | €566 | +€566 | |
| Current investments | 50/53 | €120,000 | - | -€120,000 | |
| Cash at bank and in hand | 54/58 | €24,084 | €199,437 | +€175,354 | +728.1% |
| Deferred charges and accrued income | 490/1 | €1,265 | €3,125 | +€1,860 | +147.0% |
| Total equity and liabilities | 10/49 | €183,802 | €236,704 | +€52,903 | +28.8% |
| Equity | 10/15 | €175,038 | €82,002 | -€93,036 | -53.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €170,038 | - | -€170,038 | |
| Distributable reserves | 133 | €170,038 | - | -€170,038 | |
| Profit (loss) carried forward | 14 | - | €77,002 | +€77,002 | |
| Amounts payable | 17/49 | €8,764 | €154,703 | +€145,939 | +1665.2% |
| Amounts payable within one year | 42/48 | €8,764 | €154,703 | +€145,939 | +1665.2% |
| Financial debts | 43 | €57 | €373 | +€316 | +555.2% |
| Credit institutions | 430/8 | €57 | €373 | +€316 | +555.2% |
| Trade debts | 44 | €1,211 | €1,533 | +€322 | +26.6% |
| Suppliers | 440/4 | €1,211 | €1,533 | +€322 | +26.6% |
| Taxes, remuneration and social security | 45 | €4,274 | €4,468 | +€194 | +4.5% |
| Taxes | 450/3 | €4,274 | €4,468 | +€194 | +4.5% |
| Other amounts payable | 47/48 | €3,222 | €148,329 | +€145,107 | +4503.5% |
| Other operating charges | 640/8 | €386 | €430 | +€44 | +11.3% |
| Gross operating margin | 9900 | €97,116 | €98,029 | +€913 | +0.9% |
| Operating profit (loss) | 9901 | €96,730 | €97,599 | +€869 | +0.9% |
| Financial income | 75/76B | €2,492 | €4,084 | +€1,593 | +63.9% |
| Recurring financial income | 75 | €2,492 | €4,084 | +€1,593 | +63.9% |
| Financial charges | 65/66B | €1,903 | €4,414 | +€2,511 | +131.9% |
| Recurring financial charges | 65 | €1,903 | €664 | -€1,239 | -65.1% |
| Non-recurring financial charges | 66B | - | €3,750 | +€3,750 | |
| Profit (loss) for the period before taxes | 9903 | €97,318 | €97,269 | -€49 | -0.1% |
| Income taxes | 67/77 | €20,028 | €20,268 | +€240 | +1.2% |
| Profit (loss) for the period | 9904 | €77,290 | €77,002 | -€289 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,290 | €77,002 | -€289 | -0.4% |
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.