BOBOLI: 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.
BOBOLI
Largest movements
- Stocks and contracts +€26,971
up €26,971 (+9.5%), from €284,977 to €311,948
- Cash +€15,065
up €15,065 (+7.2%), from €209,549 to €224,615
mainly Trade debts (+€41,347) and Net result for the year (+€40,278)
- Trade debts +€41,347
up €41,347 (+797.2%), from €5,186 to €46,533
- Reserves +€31,278
up €31,278 (+19.8%), from €158,266 to €189,544
of which Distributable reserves: +€31,278
- Tax, wage and social debts -€27,149
down €27,149 (-67.8%), from €40,015 to €12,866
- Other debts -€8,752
down €8,752 (-13.7%), from €63,777 to €55,025
- Gross operating margin +€3,461
up €3,461 (+4.0%), from €86,092 to €89,552
- Taxes +€1,729
up €1,729 (+15.5%), from €11,177 to €12,906
- Financial charges -€1,165
down €1,165 (-19.6%), from €5,957 to €4,792
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 | €579,830 | €612,063 | +€32,233 | +5.6% |
| Fixed assets | 21/28 | €75,293 | €69,271 | -€6,022 | -8.0% |
| Tangible fixed assets | 22/27 | €75,293 | €69,271 | -€6,022 | -8.0% |
| Plant, machinery and equipment | 23 | €9,448 | €7,284 | -€2,164 | -22.9% |
| Furniture and vehicles | 24 | €10,781 | €10,899 | +€118 | +1.1% |
| Other tangible fixed assets | 26 | €55,065 | €51,088 | -€3,976 | -7.2% |
| Current assets | 29/58 | €504,536 | €542,792 | +€38,255 | +7.6% |
| Stocks and contracts in progress | 3 | €284,977 | €311,948 | +€26,971 | +9.5% |
| Stocks | 30/36 | €284,977 | €311,948 | +€26,971 | +9.5% |
| Amounts receivable within one year | 40/41 | €4,765 | €5,766 | +€1,001 | +21.0% |
| Trade receivables | 40 | - | €824 | +€824 | |
| Other amounts receivable | 41 | €4,765 | €4,942 | +€177 | +3.7% |
| Cash at bank and in hand | 54/58 | €209,549 | €224,615 | +€15,065 | +7.2% |
| Deferred charges and accrued income | 490/1 | €5,245 | €463 | -€4,782 | -91.2% |
| Total equity and liabilities | 10/49 | €579,830 | €612,063 | +€32,233 | +5.6% |
| Equity | 10/15 | €375,028 | €406,306 | +€31,278 | +8.3% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €158,266 | €189,544 | +€31,278 | +19.8% |
| Tax-exempt reserves | 132 | €48,387 | €48,387 | = | 0.0% |
| Distributable reserves | 133 | €109,879 | €141,157 | +€31,278 | +28.5% |
| Profit (loss) carried forward | 14 | €148,162 | €148,162 | = | 0.0% |
| Provisions and deferred taxes | 16 | €37,900 | €37,900 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €37,900 | €37,900 | = | 0.0% |
| Pensions and similar obligations | 160 | €37,900 | €37,900 | = | 0.0% |
| Amounts payable | 17/49 | €166,901 | €167,857 | +€955 | +0.6% |
| Amounts payable after more than one year | 17 | €49,924 | €46,728 | -€3,197 | -6.4% |
| Financial debts | 170/4 | €49,924 | €46,728 | -€3,197 | -6.4% |
| Amounts payable within one year | 42/48 | €112,140 | €117,621 | +€5,481 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €3,162 | €3,197 | +€34 | +1.1% |
| Trade debts | 44 | €5,186 | €46,533 | +€41,347 | +797.2% |
| Suppliers | 440/4 | €5,186 | €46,533 | +€41,347 | +797.2% |
| Taxes, remuneration and social security | 45 | €40,015 | €12,866 | -€27,149 | -67.8% |
| Taxes | 450/3 | €40,015 | €12,866 | -€27,149 | -67.8% |
| Other amounts payable | 47/48 | €63,777 | €55,025 | -€8,752 | -13.7% |
| Accrued charges and deferred income | 492/3 | €4,837 | €3,508 | -€1,329 | -27.5% |
| Remuneration, social security and pensions | 62 | €22,753 | €21,936 | -€816 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,357 | €10,120 | +€763 | +8.2% |
| Other operating charges | 640/8 | €1,119 | €528 | -€592 | -52.9% |
| Gross operating margin | 9900 | €86,092 | €89,552 | +€3,461 | +4.0% |
| Operating profit (loss) | 9901 | €52,863 | €56,968 | +€4,105 | +7.8% |
| Financial income | 75/76B | €354 | €1,008 | +€654 | +185.0% |
| Recurring financial income | 75 | €354 | €1,008 | +€654 | +185.0% |
| Financial charges | 65/66B | €5,957 | €4,792 | -€1,165 | -19.6% |
| Recurring financial charges | 65 | €5,957 | €4,792 | -€1,165 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €47,259 | €53,184 | +€5,925 | +12.5% |
| Income taxes | 67/77 | €11,177 | €12,906 | +€1,729 | +15.5% |
| Profit (loss) for the period | 9904 | €36,082 | €40,278 | +€4,196 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,082 | €40,278 | +€4,196 | +11.6% |
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 12 October 2026 via checked.be.