Bobvdv: 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.
Bobvdv
Largest movements
- Receivables within one year +€39,837
up €39,837 (+268.7%), from €14,824 to €54,661
of which Trade receivables: +€26,865
- Cash -€20,078
down €20,078 (-99.4%), from €20,194 to €116
mainly Receivables within one year (-€39,837) and Other debts (-€10,902)
- Tangible fixed assets +€2,540
up €2,540 (+46.0%), from €5,528 to €8,068
of which Plant, machinery and equipment: +€3,399
- Reserves +€19,649
up €19,649 (+183.3%), from €10,719 to €30,368
- Other debts -€10,902
no longer reported in 2025 (was €10,902)
- Tax, wage and social debts +€6,325
up €6,325 (+105.5%), from €5,994 to €12,319
of which Taxes: +€8,255
- Trade debts +€5,840
up €5,840 (+251.5%), from €2,322 to €8,162
- Accrued charges and deferred income +€1,253
up €1,253 (+49.7%), from €2,518 to €3,771
- Gross operating margin +€18,105
up €18,105 (+474.7%), from €3,814 to €21,919
- Taxes +€5,600
up €5,600 (+371.4%), from €1,508 to €7,108
- Financial income +€808
up €808 (+9.3%), from €8,678 to €9,485
- Other operating charges -€560
down €560 (-36.9%), from €1,517 to €957
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.
Cash bridge derived
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 | €86,954 | €109,120 | +€22,165 | +25.5% |
| Fixed assets | 21/28 | €48,303 | €50,843 | +€2,540 | +5.3% |
| Tangible fixed assets | 22/27 | €5,528 | €8,068 | +€2,540 | +46.0% |
| Plant, machinery and equipment | 23 | €3,184 | €6,583 | +€3,399 | +106.7% |
| Furniture and vehicles | 24 | €2,343 | €1,485 | -€859 | -36.6% |
| Financial fixed assets | 28 | €42,775 | €42,775 | = | 0.0% |
| Current assets | 29/58 | €38,652 | €58,277 | +€19,625 | +50.8% |
| Amounts receivable after more than one year | 29 | €3,500 | €3,500 | = | 0.0% |
| Other amounts receivable | 291 | €3,500 | €3,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,824 | €54,661 | +€39,837 | +268.7% |
| Trade receivables | 40 | €9,500 | €36,365 | +€26,865 | +282.8% |
| Other amounts receivable | 41 | €5,324 | €18,296 | +€12,972 | +243.6% |
| Cash at bank and in hand | 54/58 | €20,194 | €116 | -€20,078 | -99.4% |
| Deferred charges and accrued income | 490/1 | €133 | - | -€133 | |
| Total equity and liabilities | 10/49 | €86,954 | €109,120 | +€22,165 | +25.5% |
| Equity | 10/15 | €10,719 | €30,368 | +€19,649 | +183.3% |
| Reserves | 13 | €10,719 | €30,368 | +€19,649 | +183.3% |
| Distributable reserves | 133 | €10,719 | €30,368 | +€19,649 | +183.3% |
| Amounts payable | 17/49 | €76,236 | €78,752 | +€2,517 | +3.3% |
| Amounts payable after more than one year | 17 | €54,500 | €54,500 | = | 0.0% |
| Financial debts | 170/4 | €54,500 | €54,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,218 | €20,481 | +€1,264 | +6.6% |
| Trade debts | 44 | €2,322 | €8,162 | +€5,840 | +251.5% |
| Suppliers | 440/4 | €2,322 | €8,162 | +€5,840 | +251.5% |
| Taxes, remuneration and social security | 45 | €5,994 | €12,319 | +€6,325 | +105.5% |
| Taxes | 450/3 | €4,064 | €12,319 | +€8,255 | +203.1% |
| Remuneration and social security | 454/9 | €1,930 | - | -€1,930 | |
| Other amounts payable | 47/48 | €10,902 | - | -€10,902 | |
| Accrued charges and deferred income | 492/3 | €2,518 | €3,771 | +€1,253 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,558 | €1,441 | -€117 | -7.5% |
| Other operating charges | 640/8 | €1,517 | €957 | -€560 | -36.9% |
| Gross operating margin | 9900 | €3,814 | €21,919 | +€18,105 | +474.7% |
| Operating profit (loss) | 9901 | €739 | €19,522 | +€18,783 | +2541.3% |
| Financial income | 75/76B | €8,678 | €9,485 | +€808 | +9.3% |
| Recurring financial income | 75 | €8,678 | €9,485 | +€808 | +9.3% |
| Financial charges | 65/66B | €2,218 | €2,250 | +€32 | +1.4% |
| Recurring financial charges | 65 | €2,218 | €2,250 | +€32 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €7,199 | €26,757 | +€19,558 | +271.7% |
| Income taxes | 67/77 | €1,508 | €7,108 | +€5,600 | +371.4% |
| Profit (loss) for the period | 9904 | €5,691 | €19,649 | +€13,958 | +245.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,691 | €19,649 | +€13,958 | +245.3% |
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 9 October 2026 via checked.be.