BOFISS: 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.
BOFISS
Largest movements
- Tangible fixed assets -€22,690
down €22,690 (-3.8%), from €601,864 to €579,174
of which Land and buildings: -€22,690
- Deferred charges and accrued income +€9,300
up €9,300, from €0 to €9,300
- Cash +€8,520
up €8,520 (+313.5%), from €2,718 to €11,237
mainly Depreciation (+€22,690) and Net result for the year (+€16,626)
- Reserves +€16,626
up €16,626 (+8.6%), from €194,203 to €210,830
of which Distributable reserves: +€16,626
- Debts after one year -€11,184
down €11,184 (-2.8%), from €404,896 to €393,712
of which Financial debts: -€11,184
- Accrued charges and deferred income -€10,400
down €10,400 (-100.0%), from €10,400 to €0
- Other operating charges -€23,997
down €23,997 (-71.8%), from €33,440 to €9,443
- Taxes +€5,760
up €5,760, from €0 to €5,760
- Depreciation -€4,234
down €4,234 (-15.7%), from €26,923 to €22,690
- Gross operating margin +€2,744
up €2,744 (+5.1%), from €53,866 to €56,610
- Financial charges +€2,310
up €2,310 (+143.8%), from €1,607 to €3,916
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 | €653,632 | €652,403 | -€1,229 | -0.2% |
| Fixed assets | 21/28 | €601,864 | €579,174 | -€22,690 | -3.8% |
| Tangible fixed assets | 22/27 | €601,864 | €579,174 | -€22,690 | -3.8% |
| Land and buildings | 22 | €601,864 | €579,174 | -€22,690 | -3.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €51,768 | €73,228 | +€21,460 | +41.5% |
| Amounts receivable after more than one year | 29 | €5,204 | €5,308 | +€104 | +2.0% |
| Other amounts receivable | 291 | €5,204 | €5,308 | +€104 | +2.0% |
| Amounts receivable within one year | 40/41 | €3,119 | €6,300 | +€3,181 | +102.0% |
| Trade receivables | 40 | €0 | €6,300 | +€6,300 | |
| Other amounts receivable | 41 | €3,119 | €0 | -€3,119 | -100.0% |
| Current investments | 50/53 | €40,727 | €41,084 | +€356 | +0.9% |
| Cash at bank and in hand | 54/58 | €2,718 | €11,237 | +€8,520 | +313.5% |
| Deferred charges and accrued income | 490/1 | €0 | €9,300 | +€9,300 | |
| Total equity and liabilities | 10/49 | €653,632 | €652,403 | -€1,229 | -0.2% |
| Equity | 10/15 | €224,279 | €240,906 | +€16,626 | +7.4% |
| Contributions | 10/11 | €30,076 | €30,076 | = | 0.0% |
| Reserves | 13 | €194,203 | €210,830 | +€16,626 | +8.6% |
| Non-distributable reserves | 130/1 | €3,837 | €3,837 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,837 | €3,837 | = | 0.0% |
| Distributable reserves | 133 | €190,367 | €206,993 | +€16,626 | +8.7% |
| Amounts payable | 17/49 | €429,353 | €411,497 | -€17,856 | -4.2% |
| Amounts payable after more than one year | 17 | €404,896 | €393,712 | -€11,184 | -2.8% |
| Financial debts | 170/4 | €113,269 | €102,085 | -€11,184 | -9.9% |
| Other amounts payable | 178/9 | €291,627 | €291,627 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,057 | €17,785 | +€3,728 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €10,838 | €11,184 | +€346 | +3.2% |
| Trade debts | 44 | €1,114 | €1,022 | -€92 | -8.3% |
| Suppliers | 440/4 | €1,114 | €1,022 | -€92 | -8.3% |
| Taxes, remuneration and social security | 45 | €2,104 | €5,579 | +€3,475 | +165.1% |
| Taxes | 450/3 | €2,104 | €5,579 | +€3,475 | +165.1% |
| Accrued charges and deferred income | 492/3 | €10,400 | €0 | -€10,400 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,923 | €22,690 | -€4,234 | -15.7% |
| Other operating charges | 640/8 | €33,440 | €9,443 | -€23,997 | -71.8% |
| Gross operating margin | 9900 | €53,866 | €56,610 | +€2,744 | +5.1% |
| Operating profit (loss) | 9901 | -€6,498 | €24,478 | +€30,976 | |
| Financial income | 75/76B | €1,663 | €1,825 | +€162 | +9.8% |
| Recurring financial income | 75 | €1,663 | €1,825 | +€162 | +9.8% |
| Financial charges | 65/66B | €1,607 | €3,916 | +€2,310 | +143.8% |
| Recurring financial charges | 65 | €1,607 | €3,916 | +€2,310 | +143.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,441 | €22,387 | +€28,828 | |
| Income taxes | 67/77 | €0 | €5,760 | +€5,760 | |
| Profit (loss) for the period | 9904 | -€6,441 | €16,626 | +€23,068 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,441 | €16,626 | +€23,068 |
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 5 October 2026 via checked.be.