BOBODI: 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.
BOBODI
Largest movements
- Cash -€13,770
down €13,770 (-62.2%), from €22,148 to €8,379
mainly Debts after one year (-€8,507) and Net result for the year (-€6,195)
- Tangible fixed assets -€4,578
down €4,578 (-5.9%), from €77,912 to €73,335
of which Land and buildings: -€3,906
- Receivables within one year +€3,245
up €3,245 (+2148.9%), from €151 to €3,396
of which Other amounts receivable: +€3,396
- Debts after one year -€8,507
down €8,507 (-13.8%), from €61,633 to €53,126
- Reserves -€6,195
down €6,195 (-37.2%), from €16,635 to €10,440
- Trade debts +€3,574
up €3,574 (+346.5%), from €1,031 to €4,606
- Other debts -€3,079
no longer reported in 2025 (was €3,079)
- Tax, wage and social debts -€1,232
down €1,232 (-12.0%), from €10,262 to €9,030
of which Taxes: -€2,432
- Gross operating margin -€27,957
down €27,957 (-36.9%), from €75,826 to €47,869
- Taxes -€6,091
no longer reported in 2025 (was €6,091)
- Staff costs +€3,494
up €3,494 (+9.3%), from €37,704 to €41,198
- Financial charges -€1,358
down €1,358 (-31.8%), from €4,276 to €2,917
- Depreciation -€1,273
down €1,273 (-11.6%), from €10,937 to €9,664
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 | €103,970 | €88,827 | -€15,143 | -14.6% |
| Fixed assets | 21/28 | €77,912 | €73,335 | -€4,578 | -5.9% |
| Tangible fixed assets | 22/27 | €77,912 | €73,335 | -€4,578 | -5.9% |
| Land and buildings | 22 | €76,357 | €72,451 | -€3,906 | -5.1% |
| Plant, machinery and equipment | 23 | €524 | €227 | -€297 | -56.7% |
| Furniture and vehicles | 24 | €1,031 | €657 | -€374 | -36.3% |
| Current assets | 29/58 | €26,057 | €15,492 | -€10,565 | -40.5% |
| Stocks and contracts in progress | 3 | €3,656 | €3,718 | +€62 | +1.7% |
| Stocks | 30/36 | €3,656 | €3,718 | +€62 | +1.7% |
| Amounts receivable within one year | 40/41 | €151 | €3,396 | +€3,245 | +2148.9% |
| Trade receivables | 40 | €151 | - | -€151 | |
| Other amounts receivable | 41 | - | €3,396 | +€3,396 | |
| Cash at bank and in hand | 54/58 | €22,148 | €8,379 | -€13,770 | -62.2% |
| Deferred charges and accrued income | 490/1 | €102 | - | -€102 | |
| Total equity and liabilities | 10/49 | €103,970 | €88,827 | -€15,143 | -14.6% |
| Equity | 10/15 | €19,135 | €12,940 | -€6,195 | -32.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,635 | €10,440 | -€6,195 | -37.2% |
| Distributable reserves | 133 | €16,635 | €10,440 | -€6,195 | -37.2% |
| Amounts payable | 17/49 | €84,835 | €75,887 | -€8,948 | -10.5% |
| Amounts payable after more than one year | 17 | €61,633 | €53,126 | -€8,507 | -13.8% |
| Financial debts | 170/4 | €61,633 | €53,126 | -€8,507 | -13.8% |
| Amounts payable within one year | 42/48 | €23,202 | €22,762 | -€440 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €8,830 | €9,126 | +€296 | +3.4% |
| Trade debts | 44 | €1,031 | €4,606 | +€3,574 | +346.5% |
| Suppliers | 440/4 | €1,031 | €4,606 | +€3,574 | +346.5% |
| Taxes, remuneration and social security | 45 | €10,262 | €9,030 | -€1,232 | -12.0% |
| Taxes | 450/3 | €10,262 | €7,830 | -€2,432 | -23.7% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €3,079 | - | -€3,079 | |
| Remuneration, social security and pensions | 62 | €37,704 | €41,198 | +€3,494 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,937 | €9,664 | -€1,273 | -11.6% |
| Other operating charges | 640/8 | €194 | €286 | +€92 | +47.5% |
| Gross operating margin | 9900 | €75,826 | €47,869 | -€27,957 | -36.9% |
| Operating profit (loss) | 9901 | €26,991 | -€3,278 | -€30,269 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -96.8% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -96.8% |
| Financial charges | 65/66B | €4,276 | €2,917 | -€1,358 | -31.8% |
| Recurring financial charges | 65 | €4,276 | €2,917 | -€1,358 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €22,725 | -€6,195 | -€28,920 | |
| Income taxes | 67/77 | €6,091 | - | -€6,091 | |
| Profit (loss) for the period | 9904 | €16,635 | -€6,195 | -€22,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,635 | -€6,195 | -€22,830 |
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 11 October 2026 via checked.be.