BoBo Resto: 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 Resto
Largest movements
- Cash -€21,678
down €21,678 (-86.5%), from €25,055 to €3,377
mainly Investment in fixed assets (net) (-€18,750) and Net result for the year (-€14,402)
- Receivables within one year -€7,511
down €7,511 (-17.8%), from €42,179 to €34,668
of which Other amounts receivable: -€8,835
- Deferred charges and accrued income -€1,409
down €1,409 (-64.8%), from €2,173 to €764
- Profit (loss) carried forward -€14,402
down €14,402 (-43.7%), from €32,956 to €18,554
- Debts after one year +€8,412
up €8,412 (+36.0%), from €23,381 to €31,793
- Accrued charges and deferred income -€7,693
down €7,693 (-96.3%), from €7,987 to €294
- Tax, wage and social debts -€7,263
down €7,263 (-50.5%), from €14,374 to €7,111
of which Remuneration and social security: -€3,680
- Other debts -€6,385
down €6,385 (-29.6%), from €21,583 to €15,198
- Gross operating margin -€40,996
down €40,996 (-43.1%), from €95,189 to €54,193
- Taxes -€7,037
down €7,037 (-100%), from €7,037 to €0
- Depreciation +€4,839
up €4,839 (+37.2%), from €12,992 to €17,831
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 | €111,420 | €81,678 | -€29,743 | -26.7% |
| Fixed assets | 21/28 | €40,827 | €41,745 | +€919 | +2.3% |
| Tangible fixed assets | 22/27 | €40,827 | €41,745 | +€919 | +2.3% |
| Plant, machinery and equipment | 23 | €11,777 | €7,899 | -€3,878 | -32.9% |
| Furniture and vehicles | 24 | €13,700 | €20,375 | +€6,675 | +48.7% |
| Other tangible fixed assets | 26 | €15,350 | €13,471 | -€1,878 | -12.2% |
| Current assets | 29/58 | €70,594 | €39,932 | -€30,662 | -43.4% |
| Stocks and contracts in progress | 3 | €1,186 | €1,123 | -€63 | -5.3% |
| Stocks | 30/36 | €1,186 | €1,123 | -€63 | -5.3% |
| Amounts receivable within one year | 40/41 | €42,179 | €34,668 | -€7,511 | -17.8% |
| Trade receivables | 40 | €778 | €2,101 | +€1,324 | +170% |
| Other amounts receivable | 41 | €41,402 | €32,567 | -€8,835 | -21.3% |
| Cash at bank and in hand | 54/58 | €25,055 | €3,377 | -€21,678 | -86.5% |
| Deferred charges and accrued income | 490/1 | €2,173 | €764 | -€1,409 | -64.8% |
| Total equity and liabilities | 10/49 | €111,420 | €81,678 | -€29,743 | -26.7% |
| Equity | 10/15 | €35,956 | €21,554 | -€14,402 | -40.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,956 | €18,554 | -€14,402 | -43.7% |
| Amounts payable | 17/49 | €75,465 | €60,124 | -€15,341 | -20.3% |
| Amounts payable after more than one year | 17 | €23,381 | €31,793 | +€8,412 | +36.0% |
| Financial debts | 170/4 | €23,381 | €31,793 | +€8,412 | +36.0% |
| Amounts payable within one year | 42/48 | €44,097 | €28,037 | -€16,060 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €455 | €3,315 | +€2,860 | +628% |
| Trade debts | 44 | €7,685 | €2,413 | -€5,272 | -68.6% |
| Suppliers | 440/4 | €7,685 | €2,413 | -€5,272 | -68.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,374 | €7,111 | -€7,263 | -50.5% |
| Taxes | 450/3 | €7,376 | €3,793 | -€3,583 | -48.6% |
| Remuneration and social security | 454/9 | €6,998 | €3,318 | -€3,680 | -52.6% |
| Other amounts payable | 47/48 | €21,583 | €15,198 | -€6,385 | -29.6% |
| Accrued charges and deferred income | 492/3 | €7,987 | €294 | -€7,693 | -96.3% |
| Non-recurring operating income | 76A | €4,205 | €0 | -€4,205 | -100% |
| Remuneration, social security and pensions | 62 | €48,290 | €47,422 | -€868 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,992 | €17,831 | +€4,839 | +37.2% |
| Other operating charges | 640/8 | €1,327 | €1,494 | +€166 | +12.5% |
| Gross operating margin | 9900 | €95,189 | €54,193 | -€40,996 | -43.1% |
| Operating profit (loss) | 9901 | €32,580 | -€12,554 | -€45,134 | |
| Financial income | 75/76B | €94 | €0 | -€94 | -99.7% |
| Recurring financial income | 75 | €94 | €0 | -€94 | -99.7% |
| Financial charges | 65/66B | €2,235 | €1,848 | -€387 | -17.3% |
| Recurring financial charges | 65 | €2,235 | €1,848 | -€387 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €30,439 | -€14,402 | -€44,841 | |
| Income taxes | 67/77 | €7,037 | €0 | -€7,037 | -100% |
| Profit (loss) for the period | 9904 | €23,402 | -€14,402 | -€37,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,402 | -€14,402 | -€37,804 |
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 13 October 2026 via checked.be.