BOBITEC: 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.
BOBITEC
Largest movements
- Tangible fixed assets -€1.2m
down €1.2m (-86.2%), from €1.4m to €188,140
of which Leasing and similar rights: -€1.1m
- Receivables within one year -€116,809
down €116,809 (-15.2%), from €766,941 to €650,132
of which Trade receivables: -€108,695
- Stocks and contracts +€55,949
up €55,949 (+25.5%), from €219,078 to €275,027
of which Stocks: +€49,739
- Deferred charges and accrued income +€25,408
up €25,408 (+140.0%), from €18,151 to €43,559
- Debts after one year -€1.1m
down €1.1m (-96.9%), from €1.1m to €33,513
- Short-term financial debts -€204,751
down €204,751 (-93.1%), from €220,000 to €15,249
- Other debts +€164,601
up €164,601 (+79.8%), from €206,393 to €370,994
- Trade debts -€107,708
down €107,708 (-34.4%), from €312,848 to €205,140
- Tax, wage and social debts -€32,120
down €32,120 (-29.7%), from €108,147 to €76,027
of which Remuneration and social security: -€23,477
- Depreciation -€61,585
down €61,585 (-53.7%), from €114,597 to €53,013
- Gross operating margin -€38,636
down €38,636 (-4.2%), from €913,719 to €875,083
- Financial charges -€36,081
down €36,081 (-50.3%), from €71,678 to €35,597
- Staff costs +€22,713
up €22,713 (+3.4%), from €667,862 to €690,575
- Other operating charges -€12,230
down €12,230 (-60.4%), from €20,238 to €8,008
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 | €2,424,330 | €1,210,267 | -€1.2m | -50.1% |
| Fixed assets | 21/28 | €1,361,251 | €195,904 | -€1.2m | -85.6% |
| Tangible fixed assets | 22/27 | €1,361,251 | €188,140 | -€1.2m | -86.2% |
| Land and buildings | 22 | €124,500 | €114,240 | -€10,260 | -8.2% |
| Plant, machinery and equipment | 23 | €26,310 | €22,954 | -€3,356 | -12.8% |
| Furniture and vehicles | 24 | €49,487 | €24,690 | -€24,797 | -50.1% |
| Leasing and similar rights | 25 | €1,160,954 | €26,255 | -€1.1m | -97.7% |
| Financial fixed assets | 28 | - | €7,764 | +€7,764 | |
| Current assets | 29/58 | €1,063,079 | €1,014,363 | -€48,716 | -4.6% |
| Stocks and contracts in progress | 3 | €219,078 | €275,027 | +€55,949 | +25.5% |
| Stocks | 30/36 | €155,497 | €205,236 | +€49,739 | +32.0% |
| Contracts in progress | 37 | €63,581 | €69,791 | +€6,210 | +9.8% |
| Amounts receivable within one year | 40/41 | €766,941 | €650,132 | -€116,809 | -15.2% |
| Trade receivables | 40 | €692,495 | €583,800 | -€108,695 | -15.7% |
| Other amounts receivable | 41 | €74,446 | €66,332 | -€8,114 | -10.9% |
| Cash at bank and in hand | 54/58 | €58,908 | €45,645 | -€13,263 | -22.5% |
| Deferred charges and accrued income | 490/1 | €18,151 | €43,559 | +€25,408 | +140.0% |
| Total equity and liabilities | 10/49 | €2,424,330 | €1,210,267 | -€1.2m | -50.1% |
| Equity | 10/15 | €454,875 | €486,434 | +€31,559 | +6.9% |
| Contributions | 10/11 | €18,592 | €46,592 | +€28,000 | +150.6% |
| Reserves | 13 | €436,283 | €439,842 | +€3,559 | +0.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,459 | €68,459 | = | 0.0% |
| Distributable reserves | 133 | €365,964 | €369,524 | +€3,559 | +1.0% |
| Amounts payable | 17/49 | €1,969,455 | €723,833 | -€1.2m | -63.2% |
| Amounts payable after more than one year | 17 | €1,091,027 | €33,513 | -€1.1m | -96.9% |
| Financial debts | 170/4 | €1,091,027 | €33,513 | -€1.1m | -96.9% |
| Amounts payable within one year | 42/48 | €867,688 | €689,381 | -€178,306 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €20,300 | €21,972 | +€1,671 | +8.2% |
| Financial debts | 43 | €220,000 | €15,249 | -€204,751 | -93.1% |
| Credit institutions | 430/8 | €220,000 | €15,249 | -€204,751 | -93.1% |
| Trade debts | 44 | €312,848 | €205,140 | -€107,708 | -34.4% |
| Suppliers | 440/4 | €312,848 | €205,140 | -€107,708 | -34.4% |
| Taxes, remuneration and social security | 45 | €108,147 | €76,027 | -€32,120 | -29.7% |
| Taxes | 450/3 | €36,692 | €28,049 | -€8,643 | -23.6% |
| Remuneration and social security | 454/9 | €71,455 | €47,978 | -€23,477 | -32.9% |
| Other amounts payable | 47/48 | €206,393 | €370,994 | +€164,601 | +79.8% |
| Accrued charges and deferred income | 492/3 | €10,741 | €938 | -€9,802 | -91.3% |
| Remuneration, social security and pensions | 62 | €667,862 | €690,575 | +€22,713 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,597 | €53,013 | -€61,585 | -53.7% |
| Other operating charges | 640/8 | €20,238 | €8,008 | -€12,230 | -60.4% |
| Non-recurring operating charges | 66A | - | €82,695 | +€82,695 | |
| Gross operating margin | 9900 | €913,719 | €875,083 | -€38,636 | -4.2% |
| Operating profit (loss) | 9901 | €111,022 | €40,793 | -€70,230 | -63.3% |
| Financial income | 75/76B | €3,561 | €682 | -€2,879 | -80.8% |
| Recurring financial income | 75 | €3,561 | €682 | -€2,879 | -80.8% |
| Financial charges | 65/66B | €71,678 | €35,597 | -€36,081 | -50.3% |
| Recurring financial charges | 65 | €71,678 | €35,597 | -€36,081 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €42,905 | €5,877 | -€37,027 | -86.3% |
| Income taxes | 67/77 | €13,198 | €2,318 | -€10,880 | -82.4% |
| Profit (loss) for the period | 9904 | €29,706 | €3,559 | -€26,147 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,706 | €3,559 | -€26,147 | -88.0% |
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 2 October 2026 via checked.be.