BOFSWAY: 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.
BOFSWAY
Largest movements
- Cash +€3,517
up €3,517 (+2,629%), from €134 to €3,651
mainly Other debts (+€2,568) and Receivables within one year (+€1,440)
- Receivables within one year -€1,440
down €1,440 (-21.9%), from €6,575 to €5,135
of which Trade receivables: -€6,250
- Other debts +€2,568
up €2,568 (+25.6%), from €10,048 to €12,615
- Profit (loss) carried forward -€1,215
down €1,215 (-8.5%), from -€14,252 to -€15,467
- Trade debts +€792
up €792 (+43.0%), from €1,841 to €2,633
- Gross operating margin +€5,020
up €5,020 (+89.0%), from -€5,637 to -€617
- Taxes -€77
down €77 (-56.8%), from €136 to €59
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,709 | €8,786 | +€2,077 | +31.0% |
| Current assets | 29/58 | €6,709 | €8,786 | +€2,077 | +31.0% |
| Amounts receivable within one year | 40/41 | €6,575 | €5,135 | -€1,440 | -21.9% |
| Trade receivables | 40 | €6,250 | - | -€6,250 | |
| Other amounts receivable | 41 | €325 | €5,135 | +€4,810 | +1,479% |
| Cash at bank and in hand | 54/58 | €134 | €3,651 | +€3,517 | +2,629% |
| Total equity and liabilities | 10/49 | €6,709 | €8,786 | +€2,077 | +31.0% |
| Equity | 10/15 | -€6,192 | -€7,407 | -€1,215 | -19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,252 | -€15,467 | -€1,215 | -8.5% |
| Amounts payable | 17/49 | €12,901 | €16,193 | +€3,292 | +25.5% |
| Amounts payable within one year | 42/48 | €12,151 | €15,443 | +€3,292 | +27.1% |
| Trade debts | 44 | €1,841 | €2,633 | +€792 | +43.0% |
| Suppliers | 440/4 | €1,841 | €2,633 | +€792 | +43.0% |
| Taxes, remuneration and social security | 45 | €263 | €195 | -€68 | -25.9% |
| Taxes | 450/3 | €263 | €195 | -€68 | -25.9% |
| Other amounts payable | 47/48 | €10,048 | €12,615 | +€2,568 | +25.6% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Other operating charges | 640/8 | €390 | €352 | -€39 | -9.9% |
| Gross operating margin | 9900 | -€5,637 | -€617 | +€5,020 | +89.0% |
| Operating profit (loss) | 9901 | -€6,027 | -€969 | +€5,058 | +83.9% |
| Financial charges | 65/66B | €172 | €187 | +€15 | +8.8% |
| Recurring financial charges | 65 | €172 | €187 | +€15 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,199 | -€1,156 | +€5,043 | +81.4% |
| Income taxes | 67/77 | €136 | €59 | -€77 | -56.8% |
| Profit (loss) for the period | 9904 | -€6,335 | -€1,215 | +€5,121 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,335 | -€1,215 | +€5,121 | +80.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.