Bofimac Academy & Administration: 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.
Bofimac Academy & Administration
Largest movements
- Intangible fixed assets -€9,574
down €9,574 (-88.3%), from €10,847 to €1,273
- Receivables within one year +€5,566
up €5,566 (+426%), from €1,306 to €6,872
of which Trade receivables: +€5,471
- Cash +€193
up €193 (+83.1%), from €232 to €425
mainly Depreciation (+€9,574) and Other debts (+€5,050)
- Profit (loss) carried forward -€8,058
down €8,058 (-30.7%), from -€26,275 to -€34,334
- Other debts +€5,050
up €5,050 (+202%), from €2,500 to €7,550
- Tax, wage and social debts -€1,996
down €1,996 (-100%), from €1,996 to €0
- Trade debts +€1,188
up €1,188 (+321%), from €370 to €1,558
- Gross operating margin -€7,492
down €7,492 (-74.4%), from €10,064 to €2,572
- Financial charges -€319
down €319 (-47.0%), from €679 to €360
- Write-downs +€293
new in 2025: €293
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.
Derived cash bridge
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 | €12,385 | €8,570 | -€3,816 | -30.8% |
| Fixed assets | 21/28 | €10,847 | €1,273 | -€9,574 | -88.3% |
| Intangible fixed assets | 21 | €10,847 | €1,273 | -€9,574 | -88.3% |
| Current assets | 29/58 | €1,538 | €7,297 | +€5,758 | +374% |
| Amounts receivable within one year | 40/41 | €1,306 | €6,872 | +€5,566 | +426% |
| Trade receivables | 40 | €1,138 | €6,608 | +€5,471 | +481% |
| Other amounts receivable | 41 | €169 | €263 | +€95 | +56.2% |
| Cash at bank and in hand | 54/58 | €232 | €425 | +€193 | +83.1% |
| Total equity and liabilities | 10/49 | €12,385 | €8,570 | -€3,816 | -30.8% |
| Equity | 10/15 | €7,520 | -€539 | -€8,058 | |
| Contributions | 10/11 | €18,599 | €18,599 | = | 0.0% |
| Contributions outside capital | 11 | €18,599 | - | -€18,599 | |
| Other | 1109/19 | €18,599 | - | -€18,599 | |
| Reserves | 13 | €15,196 | €15,196 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,336 | €13,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,275 | -€34,334 | -€8,058 | -30.7% |
| Amounts payable | 17/49 | €4,866 | €9,108 | +€4,243 | +87.2% |
| Amounts payable within one year | 42/48 | €4,866 | €9,108 | +€4,243 | +87.2% |
| Trade debts | 44 | €370 | €1,558 | +€1,188 | +321% |
| Suppliers | 440/4 | €370 | €1,558 | +€1,188 | +321% |
| Taxes, remuneration and social security | 45 | €1,996 | €0 | -€1,996 | -100% |
| Taxes | 450/3 | €1,996 | €0 | -€1,996 | -100% |
| Other amounts payable | 47/48 | €2,500 | €7,550 | +€5,050 | +202% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,574 | €9,574 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €293 | +€293 | |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €10,064 | €2,572 | -€7,492 | -74.4% |
| Operating profit (loss) | 9901 | €41 | -€7,757 | -€7,797 | |
| Financial income | 75/76B | €17 | €58 | +€42 | +249% |
| Recurring financial income | 75 | €17 | €58 | +€42 | +249% |
| Financial charges | 65/66B | €679 | €360 | -€319 | -47.0% |
| Recurring financial charges | 65 | €679 | €360 | -€319 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | -€622 | -€8,058 | -€7,436 | -1,195% |
| Profit (loss) for the period | 9904 | -€622 | -€8,058 | -€7,436 | -1,195% |
| Profit (loss) for the period to be appropriated | 9905 | -€622 | -€8,058 | -€7,436 | -1,195% |
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 25 October 2026 via checked.be.