BOFITEX: 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.
BOFITEX
Largest movements
- Cash +€6,888
up €6,888 (+32.0%), from €21,553 to €28,440
mainly Net result for the year (+€7,344) and Stocks and contracts (+€6,521)
- Stocks and contracts -€6,521
down €6,521 (-8.1%), from €80,137 to €73,615
- Tangible fixed assets -€2,372
down €2,372 (-52.0%), from €4,559 to €2,187
of which Furniture and vehicles: -€1,298
- Trade debts -€16,362
down €16,362 (-27.4%), from €59,620 to €43,258
- Profit (loss) carried forward +€7,344
up €7,344 (+177.3%), from €4,143 to €11,487
- Tax, wage and social debts +€5,710
up €5,710 (+58.3%), from €9,789 to €15,499
- Other debts +€2,136
up €2,136 (+10.5%), from €20,426 to €22,561
- Gross operating margin +€40,249
up €40,249 (+2108.6%), from €1,909 to €42,158
- Write-downs +€36,321
up €36,321, from -€8,788 to €27,533
- Taxes +€922
up €922 (+37.0%), from €2,493 to €3,414
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 | €138,777 | €137,604 | -€1,173 | -0.8% |
| Fixed assets | 21/28 | €4,559 | €2,187 | -€2,372 | -52.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €4,559 | €2,187 | -€2,372 | -52.0% |
| Furniture and vehicles | 24 | €1,742 | €444 | -€1,298 | -74.5% |
| Other tangible fixed assets | 26 | €2,817 | €1,742 | -€1,075 | -38.1% |
| Current assets | 29/58 | €134,218 | €135,417 | +€1,199 | +0.9% |
| Stocks and contracts in progress | 3 | €80,137 | €73,615 | -€6,521 | -8.1% |
| Stocks | 30/36 | €80,137 | €73,615 | -€6,521 | -8.1% |
| Amounts receivable within one year | 40/41 | €3,961 | €4,258 | +€297 | +7.5% |
| Other amounts receivable | 41 | €3,961 | €4,258 | +€297 | +7.5% |
| Cash at bank and in hand | 54/58 | €21,553 | €28,440 | +€6,888 | +32.0% |
| Deferred charges and accrued income | 490/1 | €28,568 | €29,104 | +€536 | +1.9% |
| Total equity and liabilities | 10/49 | €138,777 | €137,604 | -€1,173 | -0.8% |
| Equity | 10/15 | €48,941 | €56,286 | +€7,344 | +15.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €26,048 | €26,048 | = | 0.0% |
| Distributable reserves | 133 | €26,048 | €26,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,143 | €11,487 | +€7,344 | +177.3% |
| Amounts payable | 17/49 | €89,835 | €81,319 | -€8,517 | -9.5% |
| Amounts payable within one year | 42/48 | €89,835 | €81,319 | -€8,517 | -9.5% |
| Trade debts | 44 | €59,620 | €43,258 | -€16,362 | -27.4% |
| Suppliers | 440/4 | €59,620 | €43,258 | -€16,362 | -27.4% |
| Taxes, remuneration and social security | 45 | €9,789 | €15,499 | +€5,710 | +58.3% |
| Taxes | 450/3 | €9,789 | €15,499 | +€5,710 | +58.3% |
| Other amounts payable | 47/48 | €20,426 | €22,561 | +€2,136 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,396 | €2,372 | -€24 | -1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,788 | €27,533 | +€36,321 | |
| Other operating charges | 640/8 | €1,043 | €1,082 | +€39 | +3.8% |
| Gross operating margin | 9900 | €1,909 | €42,158 | +€40,249 | +2108.6% |
| Operating profit (loss) | 9901 | €7,258 | €11,170 | +€3,912 | +53.9% |
| Financial income | 75/76B | €1,203 | €1,578 | +€375 | +31.1% |
| Recurring financial income | 75 | €1,203 | €1,578 | +€375 | +31.1% |
| Financial charges | 65/66B | €2,251 | €1,990 | -€261 | -11.6% |
| Recurring financial charges | 65 | €2,251 | €1,990 | -€261 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €6,210 | €10,758 | +€4,548 | +73.2% |
| Income taxes | 67/77 | €2,493 | €3,414 | +€922 | +37.0% |
| Profit (loss) for the period | 9904 | €3,718 | €7,344 | +€3,627 | +97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,718 | €7,344 | +€3,627 | +97.6% |
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 3 October 2026 via checked.be.