BOBONNE: 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.
BOBONNE
Largest movements
- Cash -€15,689
down €15,689 (-19.7%), from €79,538 to €63,849
mainly Other debts (-€19,859) and Trade debts (-€12,468)
- Receivables within one year +€7,526
up €7,526 (+53.0%), from €14,208 to €21,734
of which Trade receivables: +€7,358
- Stocks and contracts -€2,100
down €2,100 (-4.6%), from €45,955 to €43,855
- Tangible fixed assets -€1,830
down €1,830 (-14.1%), from €12,952 to €11,122
of which Furniture and vehicles: -€2,190
- Profit (loss) carried forward +€29,901
no longer reported in 2025 (was -€29,901)
- Other debts -€19,859
down €19,859 (-54.6%), from €36,370 to €16,511
- Trade debts -€12,468
down €12,468 (-23.6%), from €52,888 to €40,421
- Debts after one year -€10,528
no longer reported in 2025 (was €10,528)
- Financial income -€2,593
down €2,593 (-88.6%), from €2,928 to €335
- Gross operating margin +€2,100
up €2,100 (+4.6%), from €45,302 to €47,402
- Financial charges -€780
down €780 (-66.8%), from €1,168 to €388
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 | €155,718 | €143,071 | -€12,647 | -8.1% |
| Fixed assets | 21/28 | €15,257 | €12,733 | -€2,524 | -16.5% |
| Intangible fixed assets | 21 | €1,675 | €981 | -€694 | -41.4% |
| Tangible fixed assets | 22/27 | €12,952 | €11,122 | -€1,830 | -14.1% |
| Plant, machinery and equipment | 23 | €1,482 | €2,090 | +€608 | +41.0% |
| Furniture and vehicles | 24 | €9,094 | €6,904 | -€2,190 | -24.1% |
| Other tangible fixed assets | 26 | €2,376 | €2,128 | -€248 | -10.4% |
| Financial fixed assets | 28 | €630 | €630 | = | 0.0% |
| Current assets | 29/58 | €140,461 | €130,337 | -€10,123 | -7.2% |
| Stocks and contracts in progress | 3 | €45,955 | €43,855 | -€2,100 | -4.6% |
| Stocks | 30/36 | €45,955 | €43,855 | -€2,100 | -4.6% |
| Amounts receivable within one year | 40/41 | €14,208 | €21,734 | +€7,526 | +53.0% |
| Trade receivables | 40 | €14,208 | €21,566 | +€7,358 | +51.8% |
| Other amounts receivable | 41 | - | €168 | +€168 | |
| Cash at bank and in hand | 54/58 | €79,538 | €63,849 | -€15,689 | -19.7% |
| Deferred charges and accrued income | 490/1 | €760 | €899 | +€140 | +18.4% |
| Total equity and liabilities | 10/49 | €155,718 | €143,071 | -€12,647 | -8.1% |
| Equity | 10/15 | €46,599 | €76,508 | +€29,909 | +64.2% |
| Contributions | 10/11 | €76,500 | €76,500 | = | 0.0% |
| Capital | 10 | €76,500 | €76,500 | = | 0.0% |
| Issued capital | 100 | €76,500 | €76,500 | = | 0.0% |
| Reserves | 13 | - | €8 | +€8 | |
| Non-distributable reserves | 130/1 | - | €8 | +€8 | |
| Legal reserve | 130 | - | €8 | +€8 | |
| Profit (loss) carried forward | 14 | -€29,901 | - | +€29,901 | |
| Amounts payable | 17/49 | €109,119 | €66,563 | -€42,556 | -39.0% |
| Amounts payable after more than one year | 17 | €10,528 | - | -€10,528 | |
| Financial debts | 170/4 | €10,528 | - | -€10,528 | |
| Amounts payable within one year | 42/48 | €98,591 | €66,203 | -€32,388 | -32.9% |
| Trade debts | 44 | €52,888 | €40,421 | -€12,468 | -23.6% |
| Suppliers | 440/4 | €52,888 | €40,421 | -€12,468 | -23.6% |
| Taxes, remuneration and social security | 45 | €9,333 | €9,272 | -€62 | -0.7% |
| Taxes | 450/3 | €3,222 | €3,161 | -€62 | -1.9% |
| Remuneration and social security | 454/9 | €6,111 | €6,111 | = | 0.0% |
| Other amounts payable | 47/48 | €36,370 | €16,511 | -€19,859 | -54.6% |
| Accrued charges and deferred income | 492/3 | - | €360 | +€360 | |
| Remuneration, social security and pensions | 62 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,688 | €4,083 | +€395 | +10.7% |
| Other operating charges | 640/8 | €2,235 | €2,203 | -€32 | -1.4% |
| Gross operating margin | 9900 | €45,302 | €47,402 | +€2,100 | +4.6% |
| Operating profit (loss) | 9901 | €39,379 | €40,966 | +€1,586 | +4.0% |
| Financial income | 75/76B | €2,928 | €335 | -€2,593 | -88.6% |
| Recurring financial income | 75 | €2,928 | €335 | -€2,593 | -88.6% |
| Financial charges | 65/66B | €1,168 | €388 | -€780 | -66.8% |
| Recurring financial charges | 65 | €1,168 | €388 | -€780 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | €41,139 | €40,913 | -€226 | -0.6% |
| Income taxes | 67/77 | €10,695 | €11,004 | +€309 | +2.9% |
| Profit (loss) for the period | 9904 | €30,444 | €29,909 | -€535 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,444 | €29,909 | -€535 | -1.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.