Bogarts 1983: what changed
Bogarts 1983
Largest movements
- Stocks and contracts -€3,430
no longer reported in 2025 (was €3,430)
- Cash -€2,575
down €2,575 (-100.0%), from €2,575 to €1
mainly Other debts (-€6,100) and Trade debts (-€1,590)
- Receivables within one year -€1,514
down €1,514 (-42.7%), from €3,543 to €2,029
of which Trade receivables: -€1,927
- Other debts -€6,100
down €6,100 (-26.7%), from €22,844 to €16,744
- Trade debts -€1,590
down €1,590 (-61.8%), from €2,572 to €983
- Short-term financial debts +€162
new in 2025: €162
- Gross operating margin -€5,842
down €5,842 (-90.7%), from €6,440 to €598
- Financial charges -€106
down €106 (-35.3%), from €301 to €195
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,549 | €2,062 | -€7,487 | -78.4% |
| Current assets | 29/58 | €9,549 | €2,062 | -€7,487 | -78.4% |
| Stocks and contracts in progress | 3 | €3,430 | - | -€3,430 | |
| Stocks | 30/36 | €3,430 | - | -€3,430 | |
| Amounts receivable within one year | 40/41 | €3,543 | €2,029 | -€1,514 | -42.7% |
| Trade receivables | 40 | €1,927 | - | -€1,927 | |
| Other amounts receivable | 41 | €1,617 | €2,029 | +€413 | +25.5% |
| Cash at bank and in hand | 54/58 | €2,575 | €1 | -€2,575 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €32 | +€32 | |
| Total equity and liabilities | 10/49 | €9,549 | €2,062 | -€7,487 | -78.4% |
| Equity | 10/15 | -€17,472 | -€17,455 | +€17 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €945 | €945 | = | 0.0% |
| Distributable reserves | 133 | €945 | €945 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,617 | -€24,600 | +€17 | +0.1% |
| Provisions and deferred taxes | 16 | €1,605 | €1,605 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,605 | €1,605 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,605 | €1,605 | = | 0.0% |
| Amounts payable | 17/49 | €25,416 | €17,912 | -€7,504 | -29.5% |
| Amounts payable within one year | 42/48 | €25,416 | €17,912 | -€7,504 | -29.5% |
| Financial debts | 43 | - | €162 | +€162 | |
| Credit institutions | 430/8 | - | €162 | +€162 | |
| Trade debts | 44 | €2,572 | €983 | -€1,590 | -61.8% |
| Suppliers | 440/4 | €2,572 | €983 | -€1,590 | -61.8% |
| Taxes, remuneration and social security | 45 | - | €24 | +€24 | |
| Taxes | 450/3 | - | €24 | +€24 | |
| Other amounts payable | 47/48 | €22,844 | €16,744 | -€6,100 | -26.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €6,440 | €598 | -€5,842 | -90.7% |
| Operating profit (loss) | 9901 | €6,053 | €198 | -€5,855 | -96.7% |
| Financial income | 75/76B | €67 | €38 | -€29 | -43.4% |
| Recurring financial income | 75 | €67 | €38 | -€29 | -43.4% |
| Financial charges | 65/66B | €301 | €195 | -€106 | -35.3% |
| Recurring financial charges | 65 | €301 | €195 | -€106 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €5,818 | €41 | -€5,777 | -99.3% |
| Income taxes | 67/77 | - | €24 | +€24 | |
| Profit (loss) for the period | 9904 | €5,818 | €17 | -€5,801 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,818 | €17 | -€5,801 | -99.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.