Bobotie: 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.
Bobotie
Largest movements
- Cash +€24,777
up €24,777 (+24.8%), from €100,107 to €124,884
mainly Net result for the year (+€70,696) and Depreciation (+€8,948)
- Tangible fixed assets +€21,634
up €21,634 (+42.7%), from €50,616 to €72,250
of which Furniture and vehicles: +€14,920
- Reserves +€70,696
up €70,696 (+56.7%), from €124,655 to €195,351
- Other debts -€15,849
down €15,849 (-57.7%), from €27,483 to €11,634
- Trade debts -€7,101
down €7,101 (-21.6%), from €32,830 to €25,729
- Tax, wage and social debts +€4,047
up €4,047 (+10.1%), from €39,921 to €43,968
- Gross operating margin +€22,970
up €22,970 (+25.2%), from €91,199 to €114,169
- Taxes +€6,483
up €6,483 (+29.9%), from €21,710 to €28,193
- Financial charges -€1,904
down €1,904 (-29.5%), from €6,447 to €4,543
- Depreciation +€1,796
up €1,796 (+25.1%), from €7,152 to €8,948
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 | €234,056 | €283,077 | +€49,021 | +20.9% |
| Fixed assets | 21/28 | €50,616 | €72,250 | +€21,634 | +42.7% |
| Tangible fixed assets | 22/27 | €50,616 | €72,250 | +€21,634 | +42.7% |
| Land and buildings | 22 | €1,792 | €14,604 | +€12,812 | +715% |
| Plant, machinery and equipment | 23 | €9,424 | €8,427 | -€997 | -10.6% |
| Furniture and vehicles | 24 | €3,966 | €18,886 | +€14,920 | +376% |
| Other tangible fixed assets | 26 | €35,434 | €30,333 | -€5,101 | -14.4% |
| Current assets | 29/58 | €183,440 | €210,827 | +€27,387 | +14.9% |
| Amounts receivable within one year | 40/41 | €80,732 | €82,833 | +€2,101 | +2.6% |
| Trade receivables | 40 | €76,951 | €80,066 | +€3,115 | +4.0% |
| Other amounts receivable | 41 | €3,781 | €2,767 | -€1,014 | -26.8% |
| Cash at bank and in hand | 54/58 | €100,107 | €124,884 | +€24,777 | +24.8% |
| Deferred charges and accrued income | 490/1 | €2,601 | €3,110 | +€509 | +19.6% |
| Total equity and liabilities | 10/49 | €234,056 | €283,077 | +€49,021 | +20.9% |
| Equity | 10/15 | €129,655 | €200,351 | +€70,696 | +54.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €124,655 | €195,351 | +€70,696 | +56.7% |
| Distributable reserves | 133 | €124,655 | €195,351 | +€70,696 | +56.7% |
| Amounts payable | 17/49 | €104,401 | €82,726 | -€21,675 | -20.8% |
| Amounts payable within one year | 42/48 | €100,234 | €81,331 | -€18,903 | -18.9% |
| Trade debts | 44 | €32,830 | €25,729 | -€7,101 | -21.6% |
| Suppliers | 440/4 | €32,830 | €25,729 | -€7,101 | -21.6% |
| Taxes, remuneration and social security | 45 | €39,921 | €43,968 | +€4,047 | +10.1% |
| Taxes | 450/3 | €39,921 | €43,968 | +€4,047 | +10.1% |
| Other amounts payable | 47/48 | €27,483 | €11,634 | -€15,849 | -57.7% |
| Accrued charges and deferred income | 492/3 | €4,167 | €1,395 | -€2,772 | -66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,152 | €8,948 | +€1,796 | +25.1% |
| Other operating charges | 640/8 | €1,673 | €1,985 | +€312 | +18.6% |
| Gross operating margin | 9900 | €91,199 | €114,169 | +€22,970 | +25.2% |
| Operating profit (loss) | 9901 | €82,374 | €103,236 | +€20,862 | +25.3% |
| Financial income | 75/76B | €465 | €196 | -€269 | -57.8% |
| Recurring financial income | 75 | €465 | €196 | -€269 | -57.8% |
| Financial charges | 65/66B | €6,447 | €4,543 | -€1,904 | -29.5% |
| Recurring financial charges | 65 | €6,447 | €4,543 | -€1,904 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €76,392 | €98,889 | +€22,497 | +29.4% |
| Income taxes | 67/77 | €21,710 | €28,193 | +€6,483 | +29.9% |
| Profit (loss) for the period | 9904 | €54,682 | €70,696 | +€16,014 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,682 | €70,696 | +€16,014 | +29.3% |
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 27 October 2026 via checked.be.