BOGENCI: 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.
BOGENCI
Largest movements
- Receivables within one year +€98,042
up €98,042 (+206.9%), from €47,382 to €145,424
of which Other amounts receivable: +€69,526
- Intangible fixed assets -€40,000
down €40,000 (-33.3%), from €120,000 to €80,000
- Trade debts +€68,880
up €68,880 (+49.3%), from €139,617 to €208,497
- Profit (loss) carried forward -€17,806
down €17,806 (-14.1%), from -€125,864 to -€143,670
- Other debts +€11,659
up €11,659 (+7.9%), from €147,771 to €159,430
- Tax, wage and social debts -€5,813
down €5,813 (-94.3%), from €6,163 to €350
- Gross operating margin +€102,559
up €102,559, from -€79,770 to €22,790
- Financial charges -€3,171
down €3,171 (-81.8%), from €3,877 to €706
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.
Cash bridge derived
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 | €168,687 | €225,624 | +€56,937 | +33.8% |
| Fixed assets | 21/28 | €120,900 | €80,200 | -€40,700 | -33.7% |
| Intangible fixed assets | 21 | €120,000 | €80,000 | -€40,000 | -33.3% |
| Financial fixed assets | 28 | €900 | €200 | -€700 | -77.8% |
| Current assets | 29/58 | €47,787 | €145,424 | +€97,637 | +204.3% |
| Amounts receivable within one year | 40/41 | €47,382 | €145,424 | +€98,042 | +206.9% |
| Trade receivables | 40 | - | €28,516 | +€28,516 | |
| Other amounts receivable | 41 | €47,382 | €116,908 | +€69,526 | +146.7% |
| Cash at bank and in hand | 54/58 | €178 | - | -€178 | |
| Deferred charges and accrued income | 490/1 | €227 | - | -€227 | |
| Total equity and liabilities | 10/49 | €168,687 | €225,624 | +€56,937 | +33.8% |
| Equity | 10/15 | -€124,864 | -€142,670 | -€17,806 | -14.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,864 | -€143,670 | -€17,806 | -14.1% |
| Amounts payable | 17/49 | €293,551 | €368,293 | +€74,743 | +25.5% |
| Amounts payable within one year | 42/48 | €293,551 | €368,293 | +€74,743 | +25.5% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €139,617 | €208,497 | +€68,880 | +49.3% |
| Suppliers | 440/4 | €139,617 | €208,497 | +€68,880 | +49.3% |
| Taxes, remuneration and social security | 45 | €6,163 | €350 | -€5,813 | -94.3% |
| Taxes | 450/3 | €6,163 | €350 | -€5,813 | -94.3% |
| Other amounts payable | 47/48 | €147,771 | €159,430 | +€11,659 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,175 | €40,000 | -€175 | -0.4% |
| Other operating charges | 640/8 | €566 | €176 | -€390 | -68.9% |
| Gross operating margin | 9900 | -€79,770 | €22,790 | +€102,559 | |
| Operating profit (loss) | 9901 | -€120,511 | -€17,386 | +€103,125 | +85.6% |
| Financial income | 75/76B | - | €287 | +€287 | |
| Recurring financial income | 75 | - | €287 | +€287 | |
| Financial charges | 65/66B | €3,877 | €706 | -€3,171 | -81.8% |
| Recurring financial charges | 65 | €3,877 | €706 | -€3,171 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | -€124,389 | -€17,806 | +€106,583 | +85.7% |
| Profit (loss) for the period | 9904 | -€124,389 | -€17,806 | +€106,583 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€124,389 | -€17,806 | +€106,583 | +85.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.