BOFI GROUP: 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.
BOFI GROUP
Largest movements
- Cash +€98,555
up €98,555 (+150.6%), from €65,461 to €164,016
mainly Net result for the year (+€176,899) and Depreciation (+€16,017)
- Receivables within one year +€17,276
up €17,276 (+16.1%), from €107,051 to €124,327
of which Trade receivables: +€12,645
- Tangible fixed assets -€11,457
down €11,457 (-16.9%), from €67,955 to €56,498
of which Furniture and vehicles: -€10,478
- Reserves +€176,899
up €176,899 (+145.9%), from €121,282 to €298,181
- Other debts -€75,584
no longer reported in 2025 (was €75,584)
- Trade debts +€6,001
up €6,001 (+205.7%), from €2,918 to €8,918
- Gross operating margin +€78,051
up €78,051 (+46.4%), from €168,088 to €246,139
- Taxes +€18,295
up €18,295 (+52.9%), from €34,606 to €52,901
- Depreciation +€3,914
up €3,914 (+32.3%), from €12,103 to €16,017
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 | €240,963 | €345,245 | +€104,282 | +43.3% |
| Fixed assets | 21/28 | €67,955 | €56,498 | -€11,457 | -16.9% |
| Tangible fixed assets | 22/27 | €67,955 | €56,498 | -€11,457 | -16.9% |
| Furniture and vehicles | 24 | €63,581 | €53,103 | -€10,478 | -16.5% |
| Other tangible fixed assets | 26 | €4,374 | €3,395 | -€979 | -22.4% |
| Current assets | 29/58 | €173,008 | €288,747 | +€115,739 | +66.9% |
| Amounts receivable within one year | 40/41 | €107,051 | €124,327 | +€17,276 | +16.1% |
| Trade receivables | 40 | €107,051 | €119,696 | +€12,645 | +11.8% |
| Other amounts receivable | 41 | - | €4,631 | +€4,631 | |
| Cash at bank and in hand | 54/58 | €65,461 | €164,016 | +€98,555 | +150.6% |
| Deferred charges and accrued income | 490/1 | €496 | €404 | -€92 | -18.5% |
| Total equity and liabilities | 10/49 | €240,963 | €345,245 | +€104,282 | +43.3% |
| Equity | 10/15 | €126,282 | €303,181 | +€176,899 | +140.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €121,282 | €298,181 | +€176,899 | +145.9% |
| Distributable reserves | 133 | €121,282 | €298,181 | +€176,899 | +145.9% |
| Amounts payable | 17/49 | €114,681 | €42,064 | -€72,617 | -63.3% |
| Amounts payable within one year | 42/48 | €114,681 | €42,064 | -€72,617 | -63.3% |
| Financial debts | 43 | - | €223 | +€223 | |
| Credit institutions | 430/8 | - | €223 | +€223 | |
| Trade debts | 44 | €2,918 | €8,918 | +€6,001 | +205.7% |
| Suppliers | 440/4 | €2,918 | €8,918 | +€6,001 | +205.7% |
| Taxes, remuneration and social security | 45 | €36,180 | €32,922 | -€3,258 | -9.0% |
| Taxes | 450/3 | €36,180 | €32,922 | -€3,258 | -9.0% |
| Other amounts payable | 47/48 | €75,584 | - | -€75,584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,103 | €16,017 | +€3,914 | +32.3% |
| Other operating charges | 640/8 | - | €139 | +€139 | |
| Gross operating margin | 9900 | €168,088 | €246,139 | +€78,051 | +46.4% |
| Operating profit (loss) | 9901 | €155,985 | €229,984 | +€73,999 | +47.4% |
| Financial income | 75/76B | €0 | €1 | +€0 | +614.3% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +614.3% |
| Financial charges | 65/66B | €98 | €184 | +€87 | +88.9% |
| Recurring financial charges | 65 | €98 | €184 | +€87 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | €155,887 | €229,800 | +€73,912 | +47.4% |
| Income taxes | 67/77 | €34,606 | €52,901 | +€18,295 | +52.9% |
| Profit (loss) for the period | 9904 | €121,282 | €176,899 | +€55,617 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €121,282 | €176,899 | +€55,617 | +45.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.