BOBONE: 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.
BOBONE
Largest movements
- Cash -€22,505
down €22,505 (-36.5%), from €61,732 to €39,227
mainly Debts after one year (-€15,780) and Investment in fixed assets (net) (-€13,744)
- Intangible fixed assets -€10,774
down €10,774 (-28.1%), from €38,377 to €27,603
- Receivables within one year -€8,142
down €8,142 (-15.2%), from €53,438 to €45,296
of which Trade receivables: -€30,216
- Tangible fixed assets +€4,674
up €4,674 (+15.6%), from €29,907 to €34,581
of which Other tangible fixed assets: +€6,572
- Stocks and contracts -€2,740
down €2,740 (-4.0%), from €68,651 to €65,911
- Debts after one year -€15,780
down €15,780 (-29.6%), from €53,302 to €37,522
- Tax, wage and social debts -€9,940
down €9,940 (-52.8%), from €18,809 to €8,869
of which Remuneration and social security: -€5,969
- Other debts -€6,598
down €6,598 (-63.9%), from €10,333 to €3,734
- Profit (loss) carried forward -€4,549
down €4,549 (-21.0%), from -€21,633 to -€26,182
- Gross operating margin -€27,941
down €27,941 (-44.1%), from €63,299 to €35,358
- Staff costs -€19,391
down €19,391 (-55.2%), from €35,102 to €15,711
- Other operating charges -€5,845
down €5,845 (-89.7%), from €6,518 to €673
- Depreciation +€2,297
up €2,297 (+13.1%), from €17,546 to €19,843
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 | €252,788 | €213,078 | -€39,710 | -15.7% |
| Fixed assets | 21/28 | €68,744 | €62,644 | -€6,100 | -8.9% |
| Intangible fixed assets | 21 | €38,377 | €27,603 | -€10,774 | -28.1% |
| Tangible fixed assets | 22/27 | €29,907 | €34,581 | +€4,674 | +15.6% |
| Plant, machinery and equipment | 23 | €4,102 | €4,196 | +€94 | +2.3% |
| Furniture and vehicles | 24 | €10,977 | €8,986 | -€1,991 | -18.1% |
| Other tangible fixed assets | 26 | €14,828 | €21,399 | +€6,572 | +44.3% |
| Financial fixed assets | 28 | €460 | €460 | = | 0.0% |
| Current assets | 29/58 | €184,044 | €150,434 | -€33,610 | -18.3% |
| Stocks and contracts in progress | 3 | €68,651 | €65,911 | -€2,740 | -4.0% |
| Stocks | 30/36 | €68,651 | €65,911 | -€2,740 | -4.0% |
| Amounts receivable within one year | 40/41 | €53,438 | €45,296 | -€8,142 | -15.2% |
| Trade receivables | 40 | €53,287 | €23,071 | -€30,216 | -56.7% |
| Other amounts receivable | 41 | €151 | €22,224 | +€22,074 | +14645.5% |
| Cash at bank and in hand | 54/58 | €61,732 | €39,227 | -€22,505 | -36.5% |
| Deferred charges and accrued income | 490/1 | €223 | €0 | -€223 | -100.0% |
| Total equity and liabilities | 10/49 | €252,788 | €213,078 | -€39,710 | -15.7% |
| Equity | 10/15 | €74,989 | €70,440 | -€4,549 | -6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,021 | €78,021 | = | 0.0% |
| Distributable reserves | 133 | €78,021 | €78,021 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,633 | -€26,182 | -€4,549 | -21.0% |
| Amounts payable | 17/49 | €177,800 | €142,638 | -€35,161 | -19.8% |
| Amounts payable after more than one year | 17 | €53,302 | €37,522 | -€15,780 | -29.6% |
| Financial debts | 170/4 | €53,302 | €37,522 | -€15,780 | -29.6% |
| Amounts payable within one year | 42/48 | €124,498 | €105,116 | -€19,381 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €20,034 | €18,715 | -€1,318 | -6.6% |
| Trade debts | 44 | €75,322 | €73,797 | -€1,525 | -2.0% |
| Suppliers | 440/4 | €75,322 | €73,797 | -€1,525 | -2.0% |
| Taxes, remuneration and social security | 45 | €18,809 | €8,869 | -€9,940 | -52.8% |
| Taxes | 450/3 | €12,840 | €8,869 | -€3,970 | -30.9% |
| Remuneration and social security | 454/9 | €5,969 | €0 | -€5,969 | -100.0% |
| Other amounts payable | 47/48 | €10,333 | €3,734 | -€6,598 | -63.9% |
| Remuneration, social security and pensions | 62 | €35,102 | €15,711 | -€19,391 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,546 | €19,843 | +€2,297 | +13.1% |
| Other operating charges | 640/8 | €6,518 | €673 | -€5,845 | -89.7% |
| Gross operating margin | 9900 | €63,299 | €35,358 | -€27,941 | -44.1% |
| Operating profit (loss) | 9901 | €4,134 | -€869 | -€5,003 | |
| Financial income | 75/76B | €451 | €15 | -€436 | -96.7% |
| Recurring financial income | 75 | €451 | €15 | -€436 | -96.7% |
| Financial charges | 65/66B | €3,885 | €3,533 | -€352 | -9.1% |
| Recurring financial charges | 65 | €3,885 | €3,533 | -€352 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €699 | -€4,387 | -€5,086 | |
| Income taxes | 67/77 | €145 | €162 | +€17 | +11.7% |
| Profit (loss) for the period | 9904 | €554 | -€4,549 | -€5,103 | |
| Profit (loss) for the period to be appropriated | 9905 | €554 | -€4,549 | -€5,103 |
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 7 October 2026 via checked.be.