BOFISCOM: 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.
What changed
BOFISCOM
NACE 73.300, Public relations and communication consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€109,601
2024 · €87,993+€21,608
Equity
€951,792
2024 · €842,191+€109,601
Cash
€76,086
2024 · €78,413-€2,327
Balance sheet total
€1.7m
2024 · €1.3m+€441,176
Largest movements
Assets
- Tangible fixed assets +€424,264
up €424,264 (+42.0%), from €1.0m to €1.4m
of which Land and buildings: +€449,663
- Current investments +€30,404
up €30,404 (+35.6%), from €85,508 to €115,913
Equity and liabilities
- Other debts +€333,559
up €333,559 (+116.5%), from €286,416 to €619,974
- Reserves +€109,601
up €109,601 (+13.3%), from €821,189 to €930,790
of which Distributable reserves: +€114,370
- Tax, wage and social debts +€55,118
up €55,118 (+332.7%), from €16,569 to €71,687
of which Taxes: +€30,430
- Debts after one year -€31,336
down €31,336 (-66.4%), from €47,194 to €15,858
- Trade debts -€21,105
down €21,105 (-50.4%), from €41,910 to €20,805
Income statement
- Gross operating margin +€93,963
up €93,963 (+34.9%), from €269,176 to €363,139
- Staff costs +€18,796
up €18,796 (+19.8%), from €94,716 to €113,512
- Financial charges +€15,251
up €15,251 (+168.2%), from €9,069 to €24,320
- Depreciation +€10,153
up €10,153 (+27.1%), from €37,428 to €47,581
- Taxes +€8,466
up €8,466 (+19.9%), from €42,636 to €51,102
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.
Result 2024
€87,993
Gross operating margin
+€93,963
Staff costs
-€18,796
Depreciation
-€10,153
Other operating charges
+€1,511
Other operating items
-€19,750
Financial income
-€1,472
Financial charges
-€15,251
Taxes
-€8,466
Deferred taxes and other
+€23
Result 2025
€109,601
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.
From operations
+€534,330
Investment
-€502,250
Financing
-€34,408
Cash 2024
€78,413
From operations (derived)
+€534,330
Net result for the year
+€109,601
Depreciation
+€47,581
Receivables after one year
+€17,260
Receivables within one year
-€3,701
Deferred charges and accrued income
-€2,394
Provisions
-€1,589
Trade debts
-€21,105
Tax, wage and social debts
+€55,118
Other debts
+€333,559
Investment (derived)
-€502,250
Investment in fixed assets (net)
-€471,845
Current investments
-€30,404
Financing
-€34,408
Debts after one year
-€31,336
Current portion of long-term debt
-€3,072
Cash 2025
€76,086
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,284,899 | €1,726,075 | +€441,176 | +34.3% |
| Fixed assets | 21/28 | €1,009,522 | €1,433,786 | +€424,264 | +42.0% |
| Tangible fixed assets | 22/27 | €1,009,522 | €1,433,786 | +€424,264 | +42.0% |
| Land and buildings | 22 | €801,592 | €1,251,255 | +€449,663 | +56.1% |
| Plant, machinery and equipment | 23 | €3,283 | €3,978 | +€696 | +21.2% |
| Furniture and vehicles | 24 | €107,041 | €106,241 | -€800 | -0.7% |
| Leasing and similar rights | 25 | €42,241 | €40,367 | -€1,875 | -4.4% |
| Other tangible fixed assets | 26 | €55,365 | €31,945 | -€23,420 | -42.3% |
| Current assets | 29/58 | €275,377 | €292,288 | +€16,912 | +6.1% |
| Amounts receivable after more than one year | 29 | €69,040 | €51,780 | -€17,260 | -25.0% |
| Other amounts receivable | 291 | €69,040 | €51,780 | -€17,260 | -25.0% |
| Amounts receivable within one year | 40/41 | €40,595 | €44,296 | +€3,701 | +9.1% |
| Trade receivables | 40 | €22,238 | €33,287 | +€11,049 | +49.7% |
| Other amounts receivable | 41 | €18,357 | €11,009 | -€7,348 | -40.0% |
| Current investments | 50/53 | €85,508 | €115,913 | +€30,404 | +35.6% |
| Cash at bank and in hand | 54/58 | €78,413 | €76,086 | -€2,327 | -3.0% |
| Deferred charges and accrued income | 490/1 | €1,820 | €4,215 | +€2,394 | +131.5% |
| Total equity and liabilities | 10/49 | €1,284,899 | €1,726,075 | +€441,176 | +34.3% |
| Equity | 10/15 | €842,191 | €951,792 | +€109,601 | +13.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €821,189 | €930,790 | +€109,601 | +13.3% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,438 | €43,670 | -€4,768 | -9.8% |
| Distributable reserves | 133 | €769,652 | €884,022 | +€114,370 | +14.9% |
| Profit (loss) carried forward | 14 | €1,002 | €1,002 | = | 0.0% |
| Provisions and deferred taxes | 16 | €16,146 | €14,557 | -€1,589 | -9.8% |
| Deferred taxes | 168 | €16,146 | €14,557 | -€1,589 | -9.8% |
| Amounts payable | 17/49 | €426,562 | €759,726 | +€333,164 | +78.1% |
| Amounts payable after more than one year | 17 | €47,194 | €15,858 | -€31,336 | -66.4% |
| Financial debts | 170/4 | €47,194 | €15,858 | -€31,336 | -66.4% |
| Amounts payable within one year | 42/48 | €379,303 | €743,802 | +€364,500 | +96.1% |
| Current portion of amounts payable after more than one year | 42 | €34,408 | €31,336 | -€3,072 | -8.9% |
| Trade debts | 44 | €41,910 | €20,805 | -€21,105 | -50.4% |
| Suppliers | 440/4 | €41,910 | €20,805 | -€21,105 | -50.4% |
| Taxes, remuneration and social security | 45 | €16,569 | €71,687 | +€55,118 | +332.7% |
| Taxes | 450/3 | €2,617 | €33,047 | +€30,430 | +1162.9% |
| Remuneration and social security | 454/9 | €13,952 | €38,640 | +€24,688 | +176.9% |
| Other amounts payable | 47/48 | €286,416 | €619,974 | +€333,559 | +116.5% |
| Accrued charges and deferred income | 492/3 | €66 | €66 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €94,716 | €113,512 | +€18,796 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,428 | €47,581 | +€10,153 | +27.1% |
| Other operating charges | 640/8 | €3,021 | €1,510 | -€1,511 | -50.0% |
| Non-recurring operating charges | 66A | - | €19,750 | +€19,750 | |
| Gross operating margin | 9900 | €269,176 | €363,139 | +€93,963 | +34.9% |
| Operating profit (loss) | 9901 | €134,011 | €180,786 | +€46,774 | +34.9% |
| Financial income | 75/76B | €4,120 | €2,648 | -€1,472 | -35.7% |
| Recurring financial income | 75 | €4,120 | €2,648 | -€1,472 | -35.7% |
| Financial charges | 65/66B | €9,069 | €24,320 | +€15,251 | +168.2% |
| Recurring financial charges | 65 | €9,069 | €24,320 | +€15,251 | +168.2% |
| Profit (loss) for the period before taxes | 9903 | €129,063 | €159,113 | +€30,051 | +23.3% |
| Transfer from deferred taxes | 780 | €1,567 | €1,589 | +€23 | +1.5% |
| Income taxes | 67/77 | €42,636 | €51,102 | +€8,466 | +19.9% |
| Profit (loss) for the period | 9904 | €87,993 | €109,601 | +€21,608 | +24.6% |
| Transfer from tax-exempt reserves | 789 | €4,700 | €4,768 | +€69 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €92,693 | €114,370 | +€21,677 | +23.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.