Bofimac Digital: 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.
Bofimac Digital
Largest movements
- Receivables within one year +€16,772
up €16,772 (+70.8%), from €23,683 to €40,456
of which Trade receivables: +€11,211
- Cash +€8,257
up €8,257 (+1212.0%), from €681 to €8,938
mainly Other debts (+€24,958) and Tax, wage and social debts (+€2,215)
- Other debts +€24,958
new in 2025: €24,958
- Reserves +€7,500
up €7,500 (+107.1%), from €7,000 to €14,500
- Profit (loss) carried forward -€7,262
down €7,262 (-99.2%), from €7,319 to €57
- Short-term financial debts -€2,942
down €2,942 (-100.0%), from €2,942 to €0
of which Other loans: -€2,942
- Tax, wage and social debts +€2,215
up €2,215 (+44.8%), from €4,946 to €7,161
- Gross operating margin +€8,642
up €8,642, from -€1,302 to €7,340
- Taxes +€3,915
up €3,915 (+599.2%), from €653 to €4,568
- Staff costs +€194
up €194, from -€194 to €0
- Financial income +€127
up €127 (+143.0%), from €89 to €216
- Financial charges +€123
up €123 (+12.1%), from €1,016 to €1,140
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 | €25,727 | €50,653 | +€24,927 | +96.9% |
| Fixed assets | 21/28 | €1,173 | €772 | -€401 | -34.2% |
| Tangible fixed assets | 22/27 | €423 | €22 | -€401 | -94.8% |
| Furniture and vehicles | 24 | €423 | €22 | -€401 | -94.8% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €24,554 | €49,881 | +€25,328 | +103.2% |
| Amounts receivable within one year | 40/41 | €23,683 | €40,456 | +€16,772 | +70.8% |
| Trade receivables | 40 | €15,830 | €27,042 | +€11,211 | +70.8% |
| Other amounts receivable | 41 | €7,853 | €13,414 | +€5,561 | +70.8% |
| Cash at bank and in hand | 54/58 | €681 | €8,938 | +€8,257 | +1212.0% |
| Deferred charges and accrued income | 490/1 | €189 | €487 | +€298 | +158.0% |
| Total equity and liabilities | 10/49 | €25,727 | €50,653 | +€24,927 | +96.9% |
| Equity | 10/15 | €15,819 | €16,057 | +€238 | +1.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Outside capital | 11 | €1,500 | - | -€1,500 | |
| Share premium | 1100/10 | €1,500 | - | -€1,500 | |
| Reserves | 13 | €7,000 | €14,500 | +€7,500 | +107.1% |
| Distributable reserves | 133 | €7,000 | €14,500 | +€7,500 | +107.1% |
| Profit (loss) carried forward | 14 | €7,319 | €57 | -€7,262 | -99.2% |
| Amounts payable | 17/49 | €9,908 | €34,596 | +€24,688 | +249.2% |
| Amounts payable within one year | 42/48 | €9,908 | €34,596 | +€24,688 | +249.2% |
| Financial debts | 43 | €2,942 | €0 | -€2,942 | -100.0% |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | €2,942 | - | -€2,942 | |
| Trade debts | 44 | €2,020 | €2,477 | +€457 | +22.6% |
| Suppliers | 440/4 | €2,020 | €2,477 | +€457 | +22.6% |
| Taxes, remuneration and social security | 45 | €4,946 | €7,161 | +€2,215 | +44.8% |
| Taxes | 450/3 | €4,946 | €7,161 | +€2,215 | +44.8% |
| Other amounts payable | 47/48 | - | €24,958 | +€24,958 | |
| Remuneration, social security and pensions | 62 | -€194 | €0 | +€194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €401 | +€57 | +16.5% |
| Other operating charges | 640/8 | €1,103 | €1,208 | +€105 | +9.5% |
| Gross operating margin | 9900 | -€1,302 | €7,340 | +€8,642 | |
| Operating profit (loss) | 9901 | -€2,555 | €5,730 | +€8,286 | |
| Financial income | 75/76B | €89 | €216 | +€127 | +143.0% |
| Recurring financial income | 75 | €89 | €216 | +€127 | +143.0% |
| Financial charges | 65/66B | €1,016 | €1,140 | +€123 | +12.1% |
| Recurring financial charges | 65 | €1,016 | €1,140 | +€123 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,483 | €4,806 | +€8,289 | |
| Income taxes | 67/77 | €653 | €4,568 | +€3,915 | +599.2% |
| Profit (loss) for the period | 9904 | -€4,136 | €238 | +€4,375 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,136 | €238 | +€4,375 |
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 7 October 2026 via checked.be.