BOBS: 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.
What changed
BOBS
NACE 01.430, Raising of horses and other equines
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-
2024 · €79,737-€79,737
Equity
-€13,710
2024 · -€13,710
Cash
€8
2024 · €8
Balance sheet total
€8
2024 · €8
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€79,965
no longer reported in 2025 (was €79,965)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8 | €8 | = | 0.0% |
| Current assets | 29/58 | €8 | €8 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8 | €8 | = | 0.0% |
| Total equity and liabilities | 10/49 | €8 | €8 | = | 0.0% |
| Equity | 10/15 | -€13,710 | -€13,710 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,710 | -€33,710 | = | 0.0% |
| Amounts payable | 17/49 | €13,718 | €13,718 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,718 | €13,718 | = | 0.0% |
| Other amounts payable | 47/48 | €13,718 | €13,718 | = | 0.0% |
| Gross operating margin | 9900 | €79,965 | - | -€79,965 | |
| Operating profit (loss) | 9901 | €79,965 | - | -€79,965 | |
| Financial charges | 65/66B | €228 | - | -€228 | |
| Recurring financial charges | 65 | €228 | - | -€228 | |
| Profit (loss) for the period before taxes | 9903 | €79,737 | - | -€79,737 | |
| Profit (loss) for the period | 9904 | €79,737 | - | -€79,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,737 | - | -€79,737 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.