BOFISK & PARTNERS: 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.
BOFISK & PARTNERS
Largest movements
- Cash -€44,437
down €44,437 (-77.7%), from €57,216 to €12,779
mainly Debts after one year (-€51,916) and Receivables within one year (-€36,936)
- Receivables within one year +€36,936
up €36,936 (+73.8%), from €50,080 to €87,016
of which Other amounts receivable: +€30,381
- Tangible fixed assets -€13,984
down €13,984 (-63.6%), from €22,004 to €8,020
of which Land and buildings: -€9,607
- Profit (loss) carried forward +€52,588
up €52,588 (+16.9%), from €310,277 to €362,865
- Debts after one year -€51,916
down €51,916 (-14.4%), from €360,965 to €309,049
- Tax, wage and social debts -€28,589
down €28,589 (-40.6%), from €70,352 to €41,763
of which Taxes: -€18,589
- Reserves +€20,000
up €20,000 (+25.8%), from €77,660 to €97,660
of which Distributable reserves: +€21,860
- Current portion of long-term debt -€9,825
down €9,825 (-15.9%), from €61,740 to €51,915
- Depreciation -€6,672
down €6,672 (-39.6%), from €16,856 to €10,184
- Gross operating margin -€6,480
down €6,480 (-5.8%), from €110,924 to €104,444
- Taxes -€1,608
down €1,608 (-6.7%), from €24,000 to €22,392
- Financial income -€1,447
down €1,447 (-10.0%), from €14,447 to €13,000
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €906,702 | €884,448 | -€22,254 | -2.5% |
| Fixed assets | 21/28 | €694,503 | €680,519 | -€13,984 | -2.0% |
| Tangible fixed assets | 22/27 | €22,004 | €8,020 | -€13,984 | -63.6% |
| Land and buildings | 22 | €12,575 | €2,968 | -€9,607 | -76.4% |
| Plant, machinery and equipment | 23 | €5,629 | €5,052 | -€577 | -10.3% |
| Furniture and vehicles | 24 | €3,800 | - | -€3,800 | |
| Financial fixed assets | 28 | €672,499 | €672,499 | = | 0.0% |
| Current assets | 29/58 | €212,199 | €203,929 | -€8,270 | -3.9% |
| Amounts receivable after more than one year | 29 | €100,500 | €100,500 | = | 0.0% |
| Other amounts receivable | 291 | €100,500 | €100,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,080 | €87,016 | +€36,936 | +73.8% |
| Trade receivables | 40 | €45,662 | €52,217 | +€6,555 | +14.4% |
| Other amounts receivable | 41 | €4,418 | €34,799 | +€30,381 | +688% |
| Cash at bank and in hand | 54/58 | €57,216 | €12,779 | -€44,437 | -77.7% |
| Deferred charges and accrued income | 490/1 | €4,403 | €3,634 | -€769 | -17.5% |
| Total equity and liabilities | 10/49 | €906,702 | €884,448 | -€22,254 | -2.5% |
| Equity | 10/15 | €406,537 | €479,125 | +€72,588 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,660 | €97,660 | +€20,000 | +25.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €10,800 | €10,800 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €86,860 | +€21,860 | +33.6% |
| Profit (loss) carried forward | 14 | €310,277 | €362,865 | +€52,588 | +16.9% |
| Amounts payable | 17/49 | €500,165 | €405,323 | -€94,842 | -19.0% |
| Amounts payable after more than one year | 17 | €360,965 | €309,049 | -€51,916 | -14.4% |
| Financial debts | 170/4 | €360,965 | €309,049 | -€51,916 | -14.4% |
| Amounts payable within one year | 42/48 | €139,200 | €96,274 | -€42,926 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €61,740 | €51,915 | -€9,825 | -15.9% |
| Trade debts | 44 | €4,132 | €996 | -€3,136 | -75.9% |
| Suppliers | 440/4 | €4,132 | €996 | -€3,136 | -75.9% |
| Taxes, remuneration and social security | 45 | €70,352 | €41,763 | -€28,589 | -40.6% |
| Taxes | 450/3 | €60,352 | €41,763 | -€18,589 | -30.8% |
| Remuneration and social security | 454/9 | €10,000 | - | -€10,000 | |
| Other amounts payable | 47/48 | €2,976 | €1,600 | -€1,376 | -46.2% |
| Non-recurring operating income | 76A | - | €5,159 | +€5,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,856 | €10,184 | -€6,672 | -39.6% |
| Other operating charges | 640/8 | €2,177 | €1,805 | -€372 | -17.1% |
| Gross operating margin | 9900 | €110,924 | €104,444 | -€6,480 | -5.8% |
| Operating profit (loss) | 9901 | €91,891 | €92,455 | +€564 | +0.6% |
| Financial income | 75/76B | €14,447 | €13,000 | -€1,447 | -10.0% |
| Recurring financial income | 75 | €14,447 | €13,000 | -€1,447 | -10.0% |
| Financial charges | 65/66B | €8,359 | €8,875 | +€516 | +6.2% |
| Recurring financial charges | 65 | €8,359 | €8,875 | +€516 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €97,979 | €96,580 | -€1,399 | -1.4% |
| Income taxes | 67/77 | €24,000 | €22,392 | -€1,608 | -6.7% |
| Profit (loss) for the period | 9904 | €73,979 | €74,188 | +€209 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,979 | €74,188 | +€209 | +0.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.