BOBKAR: 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.
BOBKAR
Largest movements
- Current investments -€27,087
down €27,087 (-57.1%), from €47,476 to €20,388
- Cash +€17,258
up €17,258 (+48.4%), from €35,674 to €52,932
mainly Current investments (+€27,087) and Net result for the year (+€14,868)
- Stocks and contracts +€9,295
new in 2025: €9,295
- Receivables within one year +€4,211
up €4,211 (+22.7%), from €18,541 to €22,752
of which Trade receivables: +€4,743
- Tangible fixed assets +€2,465
up €2,465 (+59.8%), from €4,119 to €6,584
- Reserves +€9,868
up €9,868 (+11.9%), from €82,711 to €92,579
- Accrued charges and deferred income -€4,191
down €4,191 (-28.5%), from €14,707 to €10,517
- Trade debts -€3,685
down €3,685 (-95.9%), from €3,844 to €159
- Tax, wage and social debts +€3,318
up €3,318 (+68.9%), from €4,817 to €8,135
- Gross operating margin +€4,702
up €4,702 (+25.4%), from €18,536 to €23,238
- Taxes +€1,826
up €1,826 (+33.8%), from €5,401 to €7,227
- Financial income +€1,220
up €1,220 (+155%), from €786 to €2,006
- Financial charges -€618
down €618 (-65.1%), from €949 to €331
- Depreciation +€585
up €585 (+44.2%), from €1,323 to €1,908
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.
Derived cash bridge
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 | €106,679 | €112,258 | +€5,579 | +5.2% |
| Fixed assets | 21/28 | €4,119 | €6,584 | +€2,465 | +59.8% |
| Tangible fixed assets | 22/27 | €4,119 | €6,584 | +€2,465 | +59.8% |
| Furniture and vehicles | 24 | €4,119 | €6,584 | +€2,465 | +59.8% |
| Current assets | 29/58 | €102,560 | €105,673 | +€3,114 | +3.0% |
| Stocks and contracts in progress | 3 | - | €9,295 | +€9,295 | |
| Stocks | 30/36 | - | €9,295 | +€9,295 | |
| Amounts receivable within one year | 40/41 | €18,541 | €22,752 | +€4,211 | +22.7% |
| Trade receivables | 40 | €18,009 | €22,752 | +€4,743 | +26.3% |
| Other amounts receivable | 41 | €532 | - | -€532 | |
| Current investments | 50/53 | €47,476 | €20,388 | -€27,087 | -57.1% |
| Cash at bank and in hand | 54/58 | €35,674 | €52,932 | +€17,258 | +48.4% |
| Deferred charges and accrued income | 490/1 | €868 | €305 | -€563 | -64.8% |
| Total equity and liabilities | 10/49 | €106,679 | €112,258 | +€5,579 | +5.2% |
| Equity | 10/15 | €83,311 | €93,179 | +€9,868 | +11.8% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €82,711 | €92,579 | +€9,868 | +11.9% |
| Distributable reserves | 133 | €82,711 | €92,579 | +€9,868 | +11.9% |
| Amounts payable | 17/49 | €23,368 | €19,078 | -€4,290 | -18.4% |
| Amounts payable within one year | 42/48 | €8,661 | €8,562 | -€99 | -1.1% |
| Trade debts | 44 | €3,844 | €159 | -€3,685 | -95.9% |
| Suppliers | 440/4 | €3,844 | €159 | -€3,685 | -95.9% |
| Taxes, remuneration and social security | 45 | €4,817 | €8,135 | +€3,318 | +68.9% |
| Taxes | 450/3 | €4,817 | €8,135 | +€3,318 | +68.9% |
| Other amounts payable | 47/48 | - | €268 | +€268 | |
| Accrued charges and deferred income | 492/3 | €14,707 | €10,517 | -€4,191 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,323 | €1,908 | +€585 | +44.2% |
| Other operating charges | 640/8 | €769 | €910 | +€141 | +18.4% |
| Gross operating margin | 9900 | €18,536 | €23,238 | +€4,702 | +25.4% |
| Operating profit (loss) | 9901 | €16,444 | €20,420 | +€3,976 | +24.2% |
| Financial income | 75/76B | €786 | €2,006 | +€1,220 | +155% |
| Recurring financial income | 75 | €786 | €2,006 | +€1,220 | +155% |
| Financial charges | 65/66B | €949 | €331 | -€618 | -65.1% |
| Recurring financial charges | 65 | €949 | €331 | -€618 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €16,282 | €22,095 | +€5,813 | +35.7% |
| Income taxes | 67/77 | €5,401 | €7,227 | +€1,826 | +33.8% |
| Profit (loss) for the period | 9904 | €10,881 | €14,868 | +€3,987 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,881 | €14,868 | +€3,987 | +36.6% |
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 17 October 2026 via checked.be.