Bobo Foods: 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.
Bobo Foods
Largest movements
- Cash +€8,010
up €8,010 (+188%), from €4,264 to €12,274
mainly Net result for the year (+€13,640) and Deferred charges and accrued income (+€6,815)
- Deferred charges and accrued income -€6,815
down €6,815 (-85.2%), from €8,003 to €1,188
- Tangible fixed assets -€4,328
down €4,328 (-27.4%), from €15,786 to €11,458
of which Furniture and vehicles: -€2,673
- Stocks and contracts +€747
new in 2025: €747
- Other debts -€14,915
down €14,915 (-36.0%), from €41,465 to €26,551
- Profit (loss) carried forward +€13,302
up €13,302, from -€13,302 to €0
- Tax, wage and social debts -€1,461
down €1,461 (-47.3%), from €3,087 to €1,625
of which Remuneration and social security: -€1,661
- Trade debts +€1,012
up €1,012 (+479%), from €211 to €1,223
- Accrued charges and deferred income -€754
down €754 (-95.7%), from €787 to €34
- Gross operating margin +€45,749
up €45,749, from -€4,478 to €41,271
- Staff costs +€13,728
up €13,728 (+188%), from €7,297 to €21,024
- Depreciation +€3,818
up €3,818 (+749%), from €510 to €4,328
- Other operating charges +€840
up €840 (+91.1%), from €922 to €1,762
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 | €34,249 | €31,771 | -€2,478 | -7.2% |
| Fixed assets | 21/28 | €20,736 | €16,408 | -€4,328 | -20.9% |
| Tangible fixed assets | 22/27 | €15,786 | €11,458 | -€4,328 | -27.4% |
| Plant, machinery and equipment | 23 | €7,773 | €6,118 | -€1,655 | -21.3% |
| Furniture and vehicles | 24 | €8,013 | €5,340 | -€2,673 | -33.4% |
| Financial fixed assets | 28 | €4,950 | €4,950 | = | 0.0% |
| Current assets | 29/58 | €13,513 | €15,363 | +€1,850 | +13.7% |
| Stocks and contracts in progress | 3 | - | €747 | +€747 | |
| Stocks | 30/36 | - | €747 | +€747 | |
| Amounts receivable within one year | 40/41 | €1,246 | €1,154 | -€92 | -7.4% |
| Trade receivables | 40 | - | €57 | +€57 | |
| Other amounts receivable | 41 | €1,246 | €1,096 | -€149 | -12.0% |
| Cash at bank and in hand | 54/58 | €4,264 | €12,274 | +€8,010 | +188% |
| Deferred charges and accrued income | 490/1 | €8,003 | €1,188 | -€6,815 | -85.2% |
| Total equity and liabilities | 10/49 | €34,249 | €31,771 | -€2,478 | -7.2% |
| Equity | 10/15 | -€11,302 | €2,338 | +€13,640 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €338 | +€338 | |
| Distributable reserves | 133 | - | €338 | +€338 | |
| Profit (loss) carried forward | 14 | -€13,302 | €0 | +€13,302 | |
| Amounts payable | 17/49 | €45,551 | €29,433 | -€16,118 | -35.4% |
| Amounts payable within one year | 42/48 | €44,763 | €29,399 | -€15,365 | -34.3% |
| Trade debts | 44 | €211 | €1,223 | +€1,012 | +479% |
| Suppliers | 440/4 | €211 | €1,223 | +€1,012 | +479% |
| Taxes, remuneration and social security | 45 | €3,087 | €1,625 | -€1,461 | -47.3% |
| Taxes | 450/3 | - | €199 | +€199 | |
| Remuneration and social security | 454/9 | €3,087 | €1,426 | -€1,661 | -53.8% |
| Other amounts payable | 47/48 | €41,465 | €26,551 | -€14,915 | -36.0% |
| Accrued charges and deferred income | 492/3 | €787 | €34 | -€754 | -95.7% |
| Remuneration, social security and pensions | 62 | €7,297 | €21,024 | +€13,728 | +188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | €4,328 | +€3,818 | +749% |
| Other operating charges | 640/8 | €922 | €1,762 | +€840 | +91.1% |
| Gross operating margin | 9900 | -€4,478 | €41,271 | +€45,749 | |
| Operating profit (loss) | 9901 | -€13,207 | €14,156 | +€27,363 | |
| Financial income | 75/76B | €22 | €5 | -€17 | -77.1% |
| Recurring financial income | 75 | €22 | €5 | -€17 | -77.1% |
| Financial charges | 65/66B | €117 | €346 | +€229 | +196% |
| Recurring financial charges | 65 | €117 | €346 | +€229 | +196% |
| Profit (loss) for the period before taxes | 9903 | -€13,302 | €13,815 | +€27,117 | |
| Income taxes | 67/77 | - | €175 | +€175 | |
| Profit (loss) for the period | 9904 | -€13,302 | €13,640 | +€26,941 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,302 | €13,640 | +€26,941 |
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 29 October 2026 via checked.be.