Bofisc invest: what changed
Bofisc invest
Largest movements
- Tangible fixed assets -€522,716
down €522,716 (-24.7%), from €2.1m to €1.6m
of which Land and buildings: -€525,475
- Cash +€88,748
up €88,748 (+599%), from €14,814 to €103,563
mainly Investment in fixed assets (net) (+€440,032) and Depreciation (+€82,684)
- Receivables within one year +€39,775
up €39,775, from €0 to €39,775
of which Trade receivables: +€39,770
- Debts after one year -€636,569
down €636,569 (-35.1%), from €1.8m to €1.2m
- Profit (loss) carried forward +€80,710
up €80,710 (+69.0%), from €116,888 to €197,598
- Current portion of long-term debt +€65,898
up €65,898 (+68.3%), from €96,465 to €162,363
- Other debts +€47,990
up €47,990, from €0 to €47,990
- Tax, wage and social debts +€37,197
up €37,197, from €0 to €37,197
of which Taxes: +€34,407
- Gross operating margin +€74,223
up €74,223 (+41.9%), from €177,267 to €251,491
- Taxes +€30,231
new in 2025: €30,231
- Staff costs +€26,806
new in 2025: €26,806
- Depreciation -€20,753
down €20,753 (-20.1%), from €103,437 to €82,684
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,129,231 | €1,746,151 | -€383,080 | -18.0% |
| Fixed assets | 21/28 | €2,114,131 | €1,591,415 | -€522,716 | -24.7% |
| Tangible fixed assets | 22/27 | €2,114,131 | €1,591,415 | -€522,716 | -24.7% |
| Land and buildings | 22 | €2,114,131 | €1,588,655 | -€525,475 | -24.9% |
| Furniture and vehicles | 24 | - | €2,760 | +€2,760 | |
| Current assets | 29/58 | €15,100 | €154,736 | +€139,635 | +925% |
| Amounts receivable within one year | 40/41 | €0 | €39,775 | +€39,775 | |
| Trade receivables | 40 | €0 | €39,770 | +€39,770 | |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €14,814 | €103,563 | +€88,748 | +599% |
| Deferred charges and accrued income | 490/1 | €286 | €11,398 | +€11,112 | +3,886% |
| Total equity and liabilities | 10/49 | €2,129,231 | €1,746,151 | -€383,080 | -18.0% |
| Equity | 10/15 | €216,888 | €297,598 | +€80,710 | +37.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,888 | €197,598 | +€80,710 | +69.0% |
| Amounts payable | 17/49 | €1,912,343 | €1,448,553 | -€463,790 | -24.3% |
| Amounts payable after more than one year | 17 | €1,811,124 | €1,174,554 | -€636,569 | -35.1% |
| Financial debts | 170/4 | €1,811,124 | €1,174,554 | -€636,569 | -35.1% |
| Amounts payable within one year | 42/48 | €96,720 | €273,999 | +€177,279 | +183% |
| Current portion of amounts payable after more than one year | 42 | €96,465 | €162,363 | +€65,898 | +68.3% |
| Trade debts | 44 | €254 | €26,448 | +€26,194 | +10,306% |
| Suppliers | 440/4 | €254 | €26,448 | +€26,194 | +10,306% |
| Taxes, remuneration and social security | 45 | €0 | €37,197 | +€37,197 | |
| Taxes | 450/3 | €0 | €34,407 | +€34,407 | |
| Remuneration and social security | 454/9 | - | €2,791 | +€2,791 | |
| Other amounts payable | 47/48 | €0 | €47,990 | +€47,990 | |
| Accrued charges and deferred income | 492/3 | €4,500 | €0 | -€4,500 | -100% |
| Non-recurring operating income | 76A | - | €51,161 | +€51,161 | |
| Remuneration, social security and pensions | 62 | - | €26,806 | +€26,806 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,437 | €82,684 | -€20,753 | -20.1% |
| Other operating charges | 640/8 | €11,816 | €13,442 | +€1,626 | +13.8% |
| Gross operating margin | 9900 | €177,267 | €251,491 | +€74,223 | +41.9% |
| Operating profit (loss) | 9901 | €62,014 | €128,558 | +€66,544 | +107% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €17,027 | €17,618 | +€591 | +3.5% |
| Recurring financial charges | 65 | €17,027 | €17,618 | +€591 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €44,987 | €110,941 | +€65,954 | +147% |
| Income taxes | 67/77 | - | €30,231 | +€30,231 | |
| Profit (loss) for the period | 9904 | €44,987 | €80,710 | +€35,723 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,987 | €80,710 | +€35,723 | +79.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.