BOBRIK: 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.
BOBRIK
Largest movements
- Receivables within one year +€682,888
up €682,888 (+56.0%), from €1.2m to €1.9m
of which Trade receivables: +€714,056
- Cash -€44,272
down €44,272 (-63.5%), from €69,741 to €25,469
mainly Receivables within one year (-€682,888) and Tax, wage and social debts (-€21,532)
- Trade debts +€630,413
up €630,413 (+111%), from €566,566 to €1.2m
- Reserves +€33,000
up €33,000 (+7.3%), from €453,000 to €486,000
of which Distributable reserves: +€33,000
- Tax, wage and social debts -€21,532
down €21,532 (-31.7%), from €68,022 to €46,490
of which Taxes: -€21,920
- Gross operating margin +€50,336
up €50,336 (+21.1%), from €238,861 to €289,197
- Staff costs +€17,321
up €17,321 (+8.4%), from €205,291 to €222,612
- Financial income -€13,343
down €13,343 (-69.8%), from €19,115 to €5,772
- Depreciation -€8,945
down €8,945 (-36.7%), from €24,344 to €15,398
- Taxes +€6,536
up €6,536 (+49.5%), from €13,200 to €19,736
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 | €1,348,828 | €1,970,440 | +€621,613 | +46.1% |
| Fixed assets | 21/28 | €28,016 | €12,982 | -€15,033 | -53.7% |
| Tangible fixed assets | 22/27 | €28,003 | €12,605 | -€15,398 | -55.0% |
| Plant, machinery and equipment | 23 | €5,634 | €2,778 | -€2,857 | -50.7% |
| Furniture and vehicles | 24 | €357 | - | -€357 | |
| Leasing and similar rights | 25 | €22,011 | €9,827 | -€12,184 | -55.4% |
| Financial fixed assets | 28 | €13 | €378 | +€365 | +2,921% |
| Current assets | 29/58 | €1,320,812 | €1,957,458 | +€636,646 | +48.2% |
| Stocks and contracts in progress | 3 | €18,800 | €14,300 | -€4,500 | -23.9% |
| Stocks | 30/36 | €18,800 | €14,300 | -€4,500 | -23.9% |
| Amounts receivable within one year | 40/41 | €1,219,086 | €1,901,974 | +€682,888 | +56.0% |
| Trade receivables | 40 | €983,505 | €1,697,561 | +€714,056 | +72.6% |
| Other amounts receivable | 41 | €235,581 | €204,413 | -€31,168 | -13.2% |
| Cash at bank and in hand | 54/58 | €69,741 | €25,469 | -€44,272 | -63.5% |
| Deferred charges and accrued income | 490/1 | €13,184 | €15,714 | +€2,530 | +19.2% |
| Total equity and liabilities | 10/49 | €1,348,828 | €1,970,440 | +€621,613 | +46.1% |
| Equity | 10/15 | €651,324 | €684,930 | +€33,606 | +5.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €453,000 | €486,000 | +€33,000 | +7.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €451,000 | €484,000 | +€33,000 | +7.3% |
| Profit (loss) carried forward | 14 | €185,824 | €186,430 | +€606 | +0.3% |
| Amounts payable | 17/49 | €697,504 | €1,285,510 | +€588,006 | +84.3% |
| Amounts payable after more than one year | 17 | €10,938 | €5,632 | -€5,306 | -48.5% |
| Financial debts | 170/4 | €10,938 | €5,632 | -€5,306 | -48.5% |
| Amounts payable within one year | 42/48 | €686,565 | €1,279,878 | +€593,313 | +86.4% |
| Current portion of amounts payable after more than one year | 42 | €22,617 | €5,306 | -€17,310 | -76.5% |
| Trade debts | 44 | €566,566 | €1,196,979 | +€630,413 | +111% |
| Suppliers | 440/4 | €566,566 | €1,196,979 | +€630,413 | +111% |
| Taxes, remuneration and social security | 45 | €68,022 | €46,490 | -€21,532 | -31.7% |
| Taxes | 450/3 | €57,200 | €35,280 | -€21,920 | -38.3% |
| Remuneration and social security | 454/9 | €10,822 | €11,210 | +€388 | +3.6% |
| Other amounts payable | 47/48 | €29,360 | €31,102 | +€1,742 | +5.9% |
| Remuneration, social security and pensions | 62 | €205,291 | €222,612 | +€17,321 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,344 | €15,398 | -€8,945 | -36.7% |
| Other operating charges | 640/8 | €701 | €3,015 | +€2,314 | +330% |
| Gross operating margin | 9900 | €238,861 | €289,197 | +€50,336 | +21.1% |
| Operating profit (loss) | 9901 | €8,525 | €48,171 | +€39,646 | +465% |
| Financial income | 75/76B | €19,115 | €5,772 | -€13,343 | -69.8% |
| Recurring financial income | 75 | €19,115 | €5,772 | -€13,343 | -69.8% |
| Financial charges | 65/66B | €3,467 | €600 | -€2,867 | -82.7% |
| Recurring financial charges | 65 | €3,467 | €600 | -€2,867 | -82.7% |
| Profit (loss) for the period before taxes | 9903 | €24,173 | €53,343 | +€29,170 | +121% |
| Income taxes | 67/77 | €13,200 | €19,736 | +€6,536 | +49.5% |
| Profit (loss) for the period | 9904 | €10,973 | €33,606 | +€22,633 | +206% |
| Profit (loss) for the period to be appropriated | 9905 | €10,973 | €33,606 | +€22,633 | +206% |
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 30 October 2026 via checked.be.