Bogimmo: 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.
Bogimmo
Largest movements
- Current investments +€153,040
up €153,040 (+49.2%), from €311,258 to €464,298
- Deferred charges and accrued income -€66,892
down €66,892 (-82.1%), from €81,497 to €14,604
- Tangible fixed assets -€49,964
down €49,964 (-3.1%), from €1.6m to €1.6m
of which Land and buildings: -€48,398
- Receivables within one year +€42,126
up €42,126 (+3.4%), from €1.2m to €1.3m
of which Trade receivables: +€44,503
- Reserves +€165,599
up €165,599 (+7.2%), from €2.3m to €2.5m
of which Distributable reserves: +€190,956
- Debts after one year -€110,000
down €110,000 (-26.1%), from €421,667 to €311,667
- Trade debts +€64,213
up €64,213 (+419%), from €15,337 to €79,551
- Gross operating margin +€96,181
up €96,181 (+39.0%), from €246,616 to €342,797
- Financial charges +€34,484
up €34,484, from -€20,678 to €13,805
- Depreciation +€30,681
up €30,681 (+85.0%), from €36,111 to €66,792
- Financial income +€19,187
up €19,187 (+35.8%), from €53,564 to €72,751
- Taxes +€17,859
up €17,859 (+34.1%), from €52,301 to €70,160
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.
Derived cash bridge
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 | €3,398,306 | €3,478,803 | +€80,497 | +2.4% |
| Fixed assets | 21/28 | €1,608,852 | €1,558,888 | -€49,964 | -3.1% |
| Tangible fixed assets | 22/27 | €1,605,184 | €1,555,220 | -€49,964 | -3.1% |
| Land and buildings | 22 | €1,598,153 | €1,549,755 | -€48,398 | -3.0% |
| Plant, machinery and equipment | 23 | €7,031 | €5,464 | -€1,566 | -22.3% |
| Financial fixed assets | 28 | €3,668 | €3,668 | = | 0.0% |
| Current assets | 29/58 | €1,789,454 | €1,919,915 | +€130,461 | +7.3% |
| Amounts receivable within one year | 40/41 | €1,249,200 | €1,291,326 | +€42,126 | +3.4% |
| Trade receivables | 40 | €25,059 | €69,562 | +€44,503 | +178% |
| Other amounts receivable | 41 | €1,224,141 | €1,221,764 | -€2,377 | -0.2% |
| Current investments | 50/53 | €311,258 | €464,298 | +€153,040 | +49.2% |
| Cash at bank and in hand | 54/58 | €147,499 | €149,686 | +€2,187 | +1.5% |
| Deferred charges and accrued income | 490/1 | €81,497 | €14,604 | -€66,892 | -82.1% |
| Total equity and liabilities | 10/49 | €3,398,306 | €3,478,803 | +€80,497 | +2.4% |
| Equity | 10/15 | €2,584,491 | €2,750,091 | +€165,599 | +6.4% |
| Contributions | 10/11 | €285,500 | €285,500 | = | 0.0% |
| Capital | 10 | €285,500 | €285,500 | = | 0.0% |
| Issued capital | 100 | €285,500 | €285,500 | = | 0.0% |
| Reserves | 13 | €2,298,991 | €2,464,591 | +€165,599 | +7.2% |
| Non-distributable reserves | 130/1 | €28,550 | €28,550 | = | 0.0% |
| Legal reserve | 130 | €28,550 | €28,550 | = | 0.0% |
| Tax-exempt reserves | 132 | €569,840 | €544,484 | -€25,356 | -4.4% |
| Distributable reserves | 133 | €1,700,601 | €1,891,557 | +€190,956 | +11.2% |
| Provisions and deferred taxes | 16 | €189,947 | €181,495 | -€8,452 | -4.4% |
| Deferred taxes | 168 | €189,947 | €181,495 | -€8,452 | -4.4% |
| Amounts payable | 17/49 | €623,867 | €547,217 | -€76,650 | -12.3% |
| Amounts payable after more than one year | 17 | €421,667 | €311,667 | -€110,000 | -26.1% |
| Financial debts | 170/4 | €421,667 | €311,667 | -€110,000 | -26.1% |
| Amounts payable within one year | 42/48 | €202,201 | €235,551 | +€33,350 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €110,000 | €110,000 | = | 0.0% |
| Trade debts | 44 | €15,337 | €79,551 | +€64,213 | +419% |
| Suppliers | 440/4 | €15,337 | €79,551 | +€64,213 | +419% |
| Taxes, remuneration and social security | 45 | €30,863 | - | -€30,863 | |
| Taxes | 450/3 | €30,863 | - | -€30,863 | |
| Other amounts payable | 47/48 | €46,000 | €46,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,111 | €66,792 | +€30,681 | +85.0% |
| Other operating charges | 640/8 | €59,676 | €61,645 | +€1,968 | +3.3% |
| Gross operating margin | 9900 | €246,616 | €342,797 | +€96,181 | +39.0% |
| Operating profit (loss) | 9901 | €150,830 | €214,361 | +€63,531 | +42.1% |
| Financial income | 75/76B | €53,564 | €72,751 | +€19,187 | +35.8% |
| Recurring financial income | 75 | €53,564 | €72,751 | +€19,187 | +35.8% |
| Financial charges | 65/66B | -€20,678 | €13,805 | +€34,484 | |
| Recurring financial charges | 65 | -€20,678 | €13,805 | +€34,484 | |
| Profit (loss) for the period before taxes | 9903 | €225,072 | €273,307 | +€48,235 | +21.4% |
| Transfer from deferred taxes | 780 | €2,094 | €8,452 | +€6,358 | +304% |
| Income taxes | 67/77 | €52,301 | €70,160 | +€17,859 | +34.1% |
| Profit (loss) for the period | 9904 | €174,865 | €211,599 | +€36,734 | +21.0% |
| Transfer from tax-exempt reserves | 789 | €6,282 | €25,356 | +€19,075 | +304% |
| Profit (loss) for the period to be appropriated | 9905 | €181,147 | €236,956 | +€55,809 | +30.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.