BOFIDA: 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.
BOFIDA
Largest movements
- Receivables after one year +€29,451
up €29,451 (+16.2%), from €181,553 to €211,004
- Receivables within one year -€18,211
down €18,211 (-15.5%), from €117,562 to €99,351
of which Trade receivables: -€19,500
- Cash +€11,739
up €11,739 (+146.4%), from €8,020 to €19,758
mainly Net result for the year (+€55,429) and Receivables within one year (+€18,211)
- Tangible fixed assets -€3,602
down €3,602 (-62.3%), from €5,782 to €2,179
- Profit (loss) carried forward +€25,429
up €25,429 (+50.5%), from €50,348 to €75,777
- Tax, wage and social debts -€10,013
down €10,013 (-20.8%), from €48,166 to €38,153
of which Remuneration and social security: -€9,623
- Other debts +€6,259
up €6,259 (+5.0%), from €125,267 to €131,526
- Gross operating margin +€10,867
up €10,867 (+8.9%), from €122,458 to €133,324
- Staff costs -€5,965
down €5,965 (-10.5%), from €56,999 to €51,035
- Taxes +€1,784
up €1,784 (+25.4%), from €7,029 to €8,813
- Other operating charges -€1,721
down €1,721 (-57.9%), from €2,974 to €1,253
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 | €319,797 | €340,952 | +€21,155 | +6.6% |
| Fixed assets | 21/28 | €8,075 | €4,473 | -€3,602 | -44.6% |
| Tangible fixed assets | 22/27 | €5,782 | €2,179 | -€3,602 | -62.3% |
| Furniture and vehicles | 24 | €5,782 | €2,179 | -€3,602 | -62.3% |
| Financial fixed assets | 28 | €2,293 | €2,293 | = | 0.0% |
| Current assets | 29/58 | €311,722 | €336,479 | +€24,757 | +7.9% |
| Amounts receivable after more than one year | 29 | €181,553 | €211,004 | +€29,451 | +16.2% |
| Trade receivables | 290 | €181,553 | €211,004 | +€29,451 | +16.2% |
| Amounts receivable within one year | 40/41 | €117,562 | €99,351 | -€18,211 | -15.5% |
| Trade receivables | 40 | €117,544 | €98,044 | -€19,500 | -16.6% |
| Other amounts receivable | 41 | €17 | €1,306 | +€1,289 | +7553.0% |
| Cash at bank and in hand | 54/58 | €8,020 | €19,758 | +€11,739 | +146.4% |
| Deferred charges and accrued income | 490/1 | €4,587 | €6,366 | +€1,779 | +38.8% |
| Total equity and liabilities | 10/49 | €319,797 | €340,952 | +€21,155 | +6.6% |
| Equity | 10/15 | €133,682 | €159,111 | +€25,429 | +19.0% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Capital | 10 | €74,400 | €74,400 | = | 0.0% |
| Issued capital | 100 | €74,400 | €74,400 | = | 0.0% |
| Reserves | 13 | €8,934 | €8,934 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,440 | €7,440 | = | 0.0% |
| Legal reserve | 130 | €7,440 | €7,440 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,494 | €1,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,348 | €75,777 | +€25,429 | +50.5% |
| Amounts payable | 17/49 | €186,115 | €181,841 | -€4,274 | -2.3% |
| Amounts payable within one year | 42/48 | €186,115 | €181,841 | -€4,274 | -2.3% |
| Trade debts | 44 | €12,682 | €12,162 | -€520 | -4.1% |
| Suppliers | 440/4 | €12,682 | €12,162 | -€520 | -4.1% |
| Taxes, remuneration and social security | 45 | €48,166 | €38,153 | -€10,013 | -20.8% |
| Taxes | 450/3 | €33,085 | €32,695 | -€390 | -1.2% |
| Remuneration and social security | 454/9 | €15,081 | €5,458 | -€9,623 | -63.8% |
| Other amounts payable | 47/48 | €125,267 | €131,526 | +€6,259 | +5.0% |
| Remuneration, social security and pensions | 62 | €56,999 | €51,035 | -€5,965 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,582 | €4,106 | -€476 | -10.4% |
| Other operating charges | 640/8 | €2,974 | €1,253 | -€1,721 | -57.9% |
| Non-recurring operating charges | 66A | - | €11,045 | +€11,045 | |
| Gross operating margin | 9900 | €122,458 | €133,324 | +€10,867 | +8.9% |
| Operating profit (loss) | 9901 | €57,902 | €65,885 | +€7,983 | +13.8% |
| Financial income | 75/76B | €1 | €2 | +€1 | +78.1% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +78.1% |
| Financial charges | 65/66B | €1,765 | €1,645 | -€120 | -6.8% |
| Recurring financial charges | 65 | €1,765 | €1,645 | -€120 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €56,138 | €64,242 | +€8,104 | +14.4% |
| Income taxes | 67/77 | €7,029 | €8,813 | +€1,784 | +25.4% |
| Profit (loss) for the period | 9904 | €49,109 | €55,429 | +€6,320 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,109 | €55,429 | +€6,320 | +12.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.