BOFA-CONCEPT: 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.
BOFA-CONCEPT
Largest movements
- Tangible fixed assets -€60,182
down €60,182 (-6.0%), from €1.0m to €941,784
of which Other tangible fixed assets: -€34,199
- Debts after one year -€37,412
down €37,412 (-3.8%), from €988,695 to €951,283
- Profit (loss) carried forward -€26,868
down €26,868 (-29.7%), from -€90,510 to -€117,378
- Gross operating margin +€8,383
up €8,383 (+12.2%), from €68,600 to €76,984
- Financial charges -€3,128
down €3,128 (-10.9%), from €28,615 to €25,487
- Depreciation +€1,235
up €1,235 (+1.8%), from €67,635 to €68,870
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 | €1,005,180 | €944,767 | -€60,413 | -6.0% |
| Fixed assets | 21/28 | €1,001,966 | €941,784 | -€60,182 | -6.0% |
| Tangible fixed assets | 22/27 | €1,001,966 | €941,784 | -€60,182 | -6.0% |
| Land and buildings | 22 | €883,079 | €857,994 | -€25,085 | -2.8% |
| Furniture and vehicles | 24 | €1,819 | €921 | -€897 | -49.3% |
| Other tangible fixed assets | 26 | €117,068 | €82,869 | -€34,199 | -29.2% |
| Current assets | 29/58 | €3,214 | €2,983 | -€231 | -7.2% |
| Amounts receivable within one year | 40/41 | €3,027 | €2,795 | -€232 | -7.7% |
| Trade receivables | 40 | €2,420 | €2,420 | = | 0.0% |
| Other amounts receivable | 41 | €607 | €375 | -€232 | -38.2% |
| Cash at bank and in hand | 54/58 | €187 | €188 | +€1 | +0.5% |
| Total equity and liabilities | 10/49 | €1,005,180 | €944,767 | -€60,413 | -6.0% |
| Equity | 10/15 | -€84,310 | -€111,178 | -€26,868 | -31.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,510 | -€117,378 | -€26,868 | -29.7% |
| Amounts payable | 17/49 | €1,089,490 | €1,055,945 | -€33,545 | -3.1% |
| Amounts payable after more than one year | 17 | €988,695 | €951,283 | -€37,412 | -3.8% |
| Financial debts | 170/4 | €988,695 | €951,283 | -€37,412 | -3.8% |
| Amounts payable within one year | 42/48 | €100,795 | €102,491 | +€1,696 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €97,849 | €95,563 | -€2,285 | -2.3% |
| Financial debts | 43 | €0 | €3,468 | +€3,468 | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | - | €3,468 | +€3,468 | |
| Trade debts | 44 | €2,946 | €3,460 | +€514 | +17.4% |
| Suppliers | 440/4 | €2,946 | €3,460 | +€514 | +17.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €2,171 | +€2,171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,635 | €68,870 | +€1,235 | +1.8% |
| Other operating charges | 640/8 | €8,794 | €9,506 | +€711 | +8.1% |
| Gross operating margin | 9900 | €68,600 | €76,984 | +€8,383 | +12.2% |
| Operating profit (loss) | 9901 | -€7,829 | -€1,392 | +€6,437 | +82.2% |
| Financial income | 75/76B | €0 | €11 | +€11 | +2565.9% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +2565.9% |
| Financial charges | 65/66B | €28,615 | €25,487 | -€3,128 | -10.9% |
| Recurring financial charges | 65 | €28,615 | €25,487 | -€3,128 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€36,443 | -€26,868 | +€9,575 | +26.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€36,443 | -€26,868 | +€9,575 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,443 | -€26,868 | +€9,575 | +26.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.