BOFIB: 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.
BOFIB
Largest movements
- Tangible fixed assets -€8,985
down €8,985 (-63.0%), from €14,253 to €5,267
- Cash -€7,015
down €7,015 (-11.1%), from €63,262 to €56,248
mainly Contributions, distributions and other (-€71,833) and Trade debts (-€3,218)
- Reserves -€51,000
down €51,000 (-26.7%), from €191,360 to €140,360
- Other debts +€40,589
up €40,589 (+129.9%), from €31,244 to €71,833
- Profit (loss) carried forward +€5,399
up €5,399 (+21.6%), from €25,021 to €30,420
- Trade debts -€3,218
down €3,218 (-77.8%), from €4,138 to €919
- Gross operating margin -€12,200
down €12,200 (-20.7%), from €59,035 to €46,835
- Taxes -€2,150
down €2,150 (-12.7%), from €16,937 to €14,787
- Financial charges -€1,067
down €1,067 (-67.0%), from €1,592 to €525
- Financial income +€840
up €840 (+22.0%), from €3,828 to €4,668
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 | €279,510 | €265,997 | -€13,513 | -4.8% |
| Fixed assets | 21/28 | €14,253 | €5,267 | -€8,985 | -63.0% |
| Tangible fixed assets | 22/27 | €14,253 | €5,267 | -€8,985 | -63.0% |
| Furniture and vehicles | 24 | €14,253 | €5,267 | -€8,985 | -63.0% |
| Current assets | 29/58 | €265,258 | €260,729 | -€4,528 | -1.7% |
| Amounts receivable after more than one year | 29 | €62,900 | €62,900 | = | 0.0% |
| Other amounts receivable | 291 | €62,900 | €62,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,790 | €40,559 | +€1,769 | +4.6% |
| Trade receivables | 40 | €25,026 | €25,468 | +€442 | +1.8% |
| Other amounts receivable | 41 | €13,764 | €15,091 | +€1,326 | +9.6% |
| Current investments | 50/53 | €99,147 | €99,147 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,262 | €56,248 | -€7,015 | -11.1% |
| Deferred charges and accrued income | 490/1 | €1,158 | €1,876 | +€718 | +62.0% |
| Total equity and liabilities | 10/49 | €279,510 | €265,997 | -€13,513 | -4.8% |
| Equity | 10/15 | €234,981 | €189,380 | -€45,601 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €191,360 | €140,360 | -€51,000 | -26.7% |
| Distributable reserves | 133 | €191,360 | €140,360 | -€51,000 | -26.7% |
| Profit (loss) carried forward | 14 | €25,021 | €30,420 | +€5,399 | +21.6% |
| Amounts payable | 17/49 | €44,530 | €76,617 | +€32,088 | +72.1% |
| Amounts payable after more than one year | 17 | €2,701 | - | -€2,701 | |
| Financial debts | 170/4 | €2,701 | - | -€2,701 | |
| Amounts payable within one year | 42/48 | €41,828 | €76,617 | +€34,789 | +83.2% |
| Current portion of amounts payable after more than one year | 42 | €5,351 | €2,701 | -€2,650 | -49.5% |
| Trade debts | 44 | €4,138 | €919 | -€3,218 | -77.8% |
| Suppliers | 440/4 | €4,138 | €919 | -€3,218 | -77.8% |
| Taxes, remuneration and social security | 45 | €1,096 | €1,163 | +€68 | +6.2% |
| Taxes | 450/3 | €668 | €735 | +€68 | +10.1% |
| Remuneration and social security | 454/9 | €428 | €428 | = | 0.0% |
| Other amounts payable | 47/48 | €31,244 | €71,833 | +€40,589 | +129.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,856 | €8,985 | +€129 | +1.5% |
| Other operating charges | 640/8 | €822 | €974 | +€152 | +18.5% |
| Gross operating margin | 9900 | €59,035 | €46,835 | -€12,200 | -20.7% |
| Operating profit (loss) | 9901 | €49,357 | €36,876 | -€12,481 | -25.3% |
| Financial income | 75/76B | €3,828 | €4,668 | +€840 | +22.0% |
| Recurring financial income | 75 | €3,828 | €4,668 | +€840 | +22.0% |
| Financial charges | 65/66B | €1,592 | €525 | -€1,067 | -67.0% |
| Recurring financial charges | 65 | €1,592 | €525 | -€1,067 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | €51,592 | €41,019 | -€10,573 | -20.5% |
| Income taxes | 67/77 | €16,937 | €14,787 | -€2,150 | -12.7% |
| Profit (loss) for the period | 9904 | €34,656 | €26,232 | -€8,424 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,656 | €26,232 | -€8,424 | -24.3% |
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 10 October 2026 via checked.be.