Bofibelco: 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.
Bofibelco
Largest movements
- Cash +€90,135
up €90,135 (+649.9%), from €13,869 to €104,004
mainly Current investments (+€53,221) and Net result for the year (+€37,135)
- Current investments -€53,221
down €53,221 (-25.7%), from €206,985 to €153,764
- Profit (loss) carried forward +€37,135
up €37,135 (+21.5%), from €172,898 to €210,033
- Financial income +€13,444
up €13,444 (+38.5%), from €34,924 to €48,368
- Financial charges -€10,895
down €10,895 (-81.6%), from €13,352 to €2,457
- Taxes +€748
up €748 (+12.5%), from €5,999 to €6,747
- Gross operating margin -€152
down €152 (-11.9%), from -€1,282 to -€1,434
- Purchases and services +€152
up €152 (+11.9%), from €1,282 to €1,434
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 | €220,926 | €257,768 | +€36,842 | +16.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €220,926 | €257,768 | +€36,842 | +16.7% |
| Amounts receivable within one year | 40/41 | €72 | - | -€72 | |
| Other amounts receivable | 41 | €72 | - | -€72 | |
| Current investments | 50/53 | €206,985 | €153,764 | -€53,221 | -25.7% |
| Cash at bank and in hand | 54/58 | €13,869 | €104,004 | +€90,135 | +649.9% |
| Total equity and liabilities | 10/49 | €220,926 | €257,768 | +€36,842 | +16.7% |
| Equity | 10/15 | €220,617 | €257,752 | +€37,135 | +16.8% |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Reserves | 13 | €4,338 | €4,338 | = | 0.0% |
| Distributable reserves | 133 | €4,338 | €4,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,898 | €210,033 | +€37,135 | +21.5% |
| Amounts payable | 17/49 | €309 | €16 | -€293 | -94.8% |
| Amounts payable within one year | 42/48 | - | €3 | +€3 | |
| Taxes, remuneration and social security | 45 | - | €3 | +€3 | |
| Taxes | 450/3 | - | €3 | +€3 | |
| Accrued charges and deferred income | 492/3 | €309 | €13 | -€296 | -95.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,282 | €1,434 | +€152 | +11.9% |
| Other operating charges | 640/8 | €580 | €595 | +€15 | +2.6% |
| Gross operating margin | 9900 | -€1,282 | -€1,434 | -€152 | -11.9% |
| Operating profit (loss) | 9901 | -€1,862 | -€2,029 | -€167 | -9.0% |
| Financial income | 75/76B | €34,924 | €48,368 | +€13,444 | +38.5% |
| Recurring financial income | 75 | €34,924 | €48,368 | +€13,444 | +38.5% |
| Financial charges | 65/66B | €13,352 | €2,457 | -€10,895 | -81.6% |
| Recurring financial charges | 65 | €13,352 | €2,457 | -€10,895 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | €19,710 | €43,882 | +€24,172 | +122.6% |
| Income taxes | 67/77 | €5,999 | €6,747 | +€748 | +12.5% |
| Profit (loss) for the period | 9904 | €13,711 | €37,135 | +€23,424 | +170.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,711 | €37,135 | +€23,424 | +170.8% |
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 11 October 2026 via checked.be.