BOFISY STORM: 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.
BOFISY STORM
Largest movements
- Receivables within one year -€43,355
down €43,355 (-45.3%), from €95,688 to €52,333
of which Trade receivables: -€33,361
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Cash +€32,201
up €32,201 (+159.0%), from €20,255 to €52,455
mainly Receivables within one year (+€43,355) and Current investments (+€40,000)
- Tangible fixed assets -€10,232
down €10,232 (-45.5%), from €22,494 to €12,262
of which Land and buildings: -€7,920
- Deferred charges and accrued income -€9,101
no longer reported in 2025 (was €9,101)
- Reserves -€30,000
down €30,000 (-32.7%), from €91,860 to €61,860
- Profit (loss) carried forward -€21,012
down €21,012 (-33.9%), from €61,996 to €40,984
- Other debts -€19,845
down €19,845 (-99.2%), from €20,000 to €155
- Gross operating margin -€34,833
down €34,833, from €23,363 to -€11,471
- Staff costs -€6,507
no longer reported in 2025 (was €6,507)
- Taxes -€1,870
down €1,870 (-92.1%), from €2,029 to €160
- Financial income -€816
down €816 (-26.6%), from €3,061 to €2,246
- Depreciation -€371
down €371 (-3.5%), from €10,603 to €10,232
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 | €187,557 | €117,069 | -€70,488 | -37.6% |
| Fixed assets | 21/28 | €22,514 | €12,282 | -€10,232 | -45.4% |
| Tangible fixed assets | 22/27 | €22,494 | €12,262 | -€10,232 | -45.5% |
| Land and buildings | 22 | €16,861 | €8,941 | -€7,920 | -47.0% |
| Plant, machinery and equipment | 23 | €944 | €562 | -€382 | -40.5% |
| Furniture and vehicles | 24 | €4,140 | €2,433 | -€1,708 | -41.2% |
| Other tangible fixed assets | 26 | €548 | €327 | -€222 | -40.5% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €165,043 | €104,788 | -€60,255 | -36.5% |
| Amounts receivable within one year | 40/41 | €95,688 | €52,333 | -€43,355 | -45.3% |
| Trade receivables | 40 | €33,711 | €349 | -€33,361 | -99.0% |
| Other amounts receivable | 41 | €61,977 | €51,983 | -€9,994 | -16.1% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €20,255 | €52,455 | +€32,201 | +159.0% |
| Deferred charges and accrued income | 490/1 | €9,101 | - | -€9,101 | |
| Total equity and liabilities | 10/49 | €187,557 | €117,069 | -€70,488 | -37.6% |
| Equity | 10/15 | €166,259 | €115,246 | -€51,012 | -30.7% |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Reserves | 13 | €91,860 | €61,860 | -€30,000 | -32.7% |
| Distributable reserves | 133 | €91,860 | €61,860 | -€30,000 | -32.7% |
| Profit (loss) carried forward | 14 | €61,996 | €40,984 | -€21,012 | -33.9% |
| Amounts payable | 17/49 | €21,298 | €1,823 | -€19,475 | -91.4% |
| Amounts payable within one year | 42/48 | €21,298 | €1,823 | -€19,475 | -91.4% |
| Trade debts | 44 | €561 | €893 | +€332 | +59.2% |
| Suppliers | 440/4 | €561 | €893 | +€332 | +59.2% |
| Taxes, remuneration and social security | 45 | €737 | €775 | +€38 | +5.2% |
| Taxes | 450/3 | €737 | €775 | +€38 | +5.2% |
| Remuneration and social security | 454/9 | €0 | - | -€0 | |
| Other amounts payable | 47/48 | €20,000 | €155 | -€19,845 | -99.2% |
| Remuneration, social security and pensions | 62 | €6,507 | - | -€6,507 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,603 | €10,232 | -€371 | -3.5% |
| Other operating charges | 640/8 | €804 | €837 | +€33 | +4.0% |
| Gross operating margin | 9900 | €23,363 | -€11,471 | -€34,833 | |
| Operating profit (loss) | 9901 | €5,449 | -€22,540 | -€27,989 | |
| Financial income | 75/76B | €3,061 | €2,246 | -€816 | -26.6% |
| Recurring financial income | 75 | €3,061 | €2,246 | -€816 | -26.6% |
| Financial charges | 65/66B | €500 | €558 | +€58 | +11.6% |
| Recurring financial charges | 65 | €500 | €558 | +€58 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €8,009 | -€20,853 | -€28,862 | |
| Income taxes | 67/77 | €2,029 | €160 | -€1,870 | -92.1% |
| Profit (loss) for the period | 9904 | €5,980 | -€21,012 | -€26,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,980 | -€21,012 | -€26,992 |
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 8 October 2026 via checked.be.