BOBLUS: 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.
BOBLUS
Largest movements
- Receivables within one year +€219,650
up €219,650 (+114.6%), from €191,694 to €411,344
of which Trade receivables: +€216,936
- Tangible fixed assets -€46,131
down €46,131 (-36.9%), from €125,035 to €78,904
of which Plant, machinery and equipment: -€33,877
- Cash -€39,216
down €39,216 (-29.7%), from €131,983 to €92,768
mainly Receivables within one year (-€219,650) and Debts after one year (-€40,100)
- Stocks and contracts +€37,397
up €37,397 (+28.5%), from €131,448 to €168,845
- Trade debts +€186,135
up €186,135 (+78.3%), from €237,662 to €423,797
of which Bills of exchange payable: +€174,523
- Debts after one year -€40,100
down €40,100 (-67.1%), from €59,732 to €19,632
- Tax, wage and social debts +€18,576
up €18,576 (+49.6%), from €37,428 to €56,004
of which Remuneration and social security: +€10,816
- Profit (loss) carried forward +€10,734
up €10,734 (+5.9%), from €181,660 to €192,393
- Staff costs +€59,475
up €59,475 (+25.9%), from €230,036 to €289,511
- Gross operating margin +€43,507
up €43,507 (+13.8%), from €314,755 to €358,262
- Taxes +€10,298
up €10,298, from -€4,996 to €5,303
- Depreciation +€9,952
up €9,952 (+26.9%), from €37,035 to €46,987
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €582,696 | €754,559 | +€171,863 | +29.5% |
| Fixed assets | 21/28 | €125,035 | €78,904 | -€46,131 | -36.9% |
| Tangible fixed assets | 22/27 | €125,035 | €78,904 | -€46,131 | -36.9% |
| Plant, machinery and equipment | 23 | €75,405 | €41,528 | -€33,877 | -44.9% |
| Furniture and vehicles | 24 | €49,630 | €37,376 | -€12,254 | -24.7% |
| Current assets | 29/58 | €457,661 | €675,655 | +€217,994 | +47.6% |
| Stocks and contracts in progress | 3 | €131,448 | €168,845 | +€37,397 | +28.5% |
| Stocks | 30/36 | €131,448 | €168,845 | +€37,397 | +28.5% |
| Amounts receivable within one year | 40/41 | €191,694 | €411,344 | +€219,650 | +114.6% |
| Trade receivables | 40 | €158,049 | €374,984 | +€216,936 | +137.3% |
| Other amounts receivable | 41 | €33,645 | €36,360 | +€2,714 | +8.1% |
| Cash at bank and in hand | 54/58 | €131,983 | €92,768 | -€39,216 | -29.7% |
| Deferred charges and accrued income | 490/1 | €2,536 | €2,699 | +€163 | +6.4% |
| Total equity and liabilities | 10/49 | €582,696 | €754,559 | +€171,863 | +29.5% |
| Equity | 10/15 | €202,120 | €212,853 | +€10,734 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,660 | €192,393 | +€10,734 | +5.9% |
| Amounts payable | 17/49 | €380,577 | €541,706 | +€161,129 | +42.3% |
| Amounts payable after more than one year | 17 | €59,732 | €19,632 | -€40,100 | -67.1% |
| Financial debts | 170/4 | €59,732 | €19,632 | -€40,100 | -67.1% |
| Amounts payable within one year | 42/48 | €320,845 | €522,074 | +€201,229 | +62.7% |
| Current portion of amounts payable after more than one year | 42 | €45,755 | €42,273 | -€3,482 | -7.6% |
| Trade debts | 44 | €237,662 | €423,797 | +€186,135 | +78.3% |
| Suppliers | 440/4 | €184,472 | €196,084 | +€11,612 | +6.3% |
| Bills of exchange payable | 441 | €53,190 | €227,713 | +€174,523 | +328.1% |
| Taxes, remuneration and social security | 45 | €37,428 | €56,004 | +€18,576 | +49.6% |
| Taxes | 450/3 | €7,731 | €15,491 | +€7,760 | +100.4% |
| Remuneration and social security | 454/9 | €29,697 | €40,513 | +€10,816 | +36.4% |
| Remuneration, social security and pensions | 62 | €230,036 | €289,511 | +€59,475 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,035 | €46,987 | +€9,952 | +26.9% |
| Other operating charges | 640/8 | €2,268 | €1,715 | -€553 | -24.4% |
| Gross operating margin | 9900 | €314,755 | €358,262 | +€43,507 | +13.8% |
| Operating profit (loss) | 9901 | €45,417 | €20,049 | -€25,367 | -55.9% |
| Financial income | 75/76B | €7 | €29 | +€22 | +319.6% |
| Recurring financial income | 75 | €7 | €29 | +€22 | +319.6% |
| Financial charges | 65/66B | €3,595 | €4,041 | +€446 | +12.4% |
| Recurring financial charges | 65 | €3,595 | €4,041 | +€446 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €41,828 | €16,037 | -€25,792 | -61.7% |
| Income taxes | 67/77 | -€4,996 | €5,303 | +€10,298 | |
| Profit (loss) for the period | 9904 | €46,824 | €10,734 | -€36,090 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,824 | €10,734 | -€36,090 | -77.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.