BOFIT: 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.
BOFIT
Largest movements
- Tangible fixed assets +€1.8m
up €1.8m (+545.4%), from €323,030 to €2.1m
of which Land and buildings: +€1.8m
- Revaluation surpluses +€1.8m
new in 2025: €1.8m
- Other debts +€30,031
up €30,031 (+9.2%), from €325,202 to €355,232
- Turnover +€10,773
up €10,773 (+30.8%), from €34,953 to €45,726
- Gross operating margin +€7,676
up €7,676 (+36.8%), from €20,863 to €28,538
- Depreciation +€5,647
up €5,647 (+19.8%), from €28,548 to €34,195
- Purchases and services +€1,808
up €1,808 (+11.8%), from €15,379 to €17,187
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 | €337,862 | €2,103,909 | +€1.8m | +522.7% |
| Fixed assets | 21/28 | €323,030 | €2,084,993 | +€1.8m | +545.4% |
| Tangible fixed assets | 22/27 | €323,030 | €2,084,993 | +€1.8m | +545.4% |
| Land and buildings | 22 | €253,353 | €2,020,457 | +€1.8m | +697.5% |
| Plant, machinery and equipment | 23 | €69,677 | €64,535 | -€5,142 | -7.4% |
| Current assets | 29/58 | €14,832 | €18,917 | +€4,084 | +27.5% |
| Amounts receivable within one year | 40/41 | €9,250 | €9,407 | +€156 | +1.7% |
| Trade receivables | 40 | €9,250 | €9,407 | +€156 | +1.7% |
| Cash at bank and in hand | 54/58 | €4,900 | €8,828 | +€3,928 | +80.2% |
| Deferred charges and accrued income | 490/1 | €682 | €682 | = | 0.0% |
| Total equity and liabilities | 10/49 | €337,862 | €2,103,909 | +€1.8m | +522.7% |
| Equity | 10/15 | €11,707 | €1,748,677 | +€1.7m | +14836.5% |
| Contributions | 10/11 | €210,710 | €210,710 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,750,000 | +€1.8m | |
| Profit (loss) carried forward | 14 | -€199,002 | -€212,032 | -€13,030 | -6.5% |
| Amounts payable | 17/49 | €326,155 | €355,232 | +€29,077 | +8.9% |
| Amounts payable within one year | 42/48 | €326,155 | €355,232 | +€29,077 | +8.9% |
| Trade debts | 44 | €953 | - | -€953 | |
| Suppliers | 440/4 | €953 | - | -€953 | |
| Other amounts payable | 47/48 | €325,202 | €355,232 | +€30,031 | +9.2% |
| Turnover | 70 | €34,953 | €45,726 | +€10,773 | +30.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,379 | €17,187 | +€1,808 | +11.8% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,548 | €34,195 | +€5,647 | +19.8% |
| Other operating charges | 640/8 | €6,905 | €6,841 | -€64 | -0.9% |
| Gross operating margin | 9900 | €20,863 | €28,538 | +€7,676 | +36.8% |
| Operating profit (loss) | 9901 | -€14,978 | -€12,897 | +€2,080 | +13.9% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Non-recurring financial income | 76B | - | €7 | +€7 | |
| Financial charges | 65/66B | €170 | €140 | -€30 | -17.6% |
| Recurring financial charges | 65 | €170 | €140 | -€30 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,148 | -€13,030 | +€2,117 | +14.0% |
| Profit (loss) for the period | 9904 | -€15,148 | -€13,030 | +€2,117 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,148 | -€13,030 | +€2,117 | +14.0% |
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 28 September 2026 via checked.be.