BOHEMA: 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.
BOHEMA
Largest movements
- Cash -€2,400
down €2,400 (-33.1%), from €7,256 to €4,856
mainly Tax, wage and social debts (-€12,218) and Net result for the year (-€4,831)
- Debts after one year +€15,099
new in 2025: €15,099
- Tax, wage and social debts -€12,218
no longer reported in 2025 (was €12,218)
- Profit (loss) carried forward -€4,831
down €4,831 (-11.4%), from -€42,207 to -€47,038
- Trade debts -€449
no longer reported in 2025 (was €449)
- Gross operating margin -€3,000
down €3,000 (-479.0%), from -€626 to -€3,626
- Taxes -€1,101
no longer reported in 2025 (was €1,101)
- Other operating charges -€580
down €580 (-47.0%), from €1,232 to €653
- Financial charges +€509
up €509 (+1170.1%), from €44 to €552
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 | €7,256 | €4,856 | -€2,400 | -33.1% |
| Current assets | 29/58 | €7,256 | €4,856 | -€2,400 | -33.1% |
| Cash at bank and in hand | 54/58 | €7,256 | €4,856 | -€2,400 | -33.1% |
| Total equity and liabilities | 10/49 | €7,256 | €4,856 | -€2,400 | -33.1% |
| Equity | 10/15 | -€5,412 | -€10,243 | -€4,831 | -89.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,195 | €18,195 | = | 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% |
| Distributable reserves | 133 | €16,335 | €16,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,207 | -€47,038 | -€4,831 | -11.4% |
| Amounts payable | 17/49 | €12,668 | €15,099 | +€2,431 | +19.2% |
| Amounts payable after more than one year | 17 | - | €15,099 | +€15,099 | |
| Financial debts | 170/4 | - | €15,099 | +€15,099 | |
| Amounts payable within one year | 42/48 | €12,668 | - | -€12,668 | |
| Trade debts | 44 | €449 | - | -€449 | |
| Suppliers | 440/4 | €449 | - | -€449 | |
| Taxes, remuneration and social security | 45 | €12,218 | - | -€12,218 | |
| Taxes | 450/3 | €12,218 | - | -€12,218 | |
| Other operating charges | 640/8 | €1,232 | €653 | -€580 | -47.0% |
| Gross operating margin | 9900 | -€626 | -€3,626 | -€3,000 | -479.0% |
| Operating profit (loss) | 9901 | -€1,858 | -€4,279 | -€2,420 | -130.2% |
| Financial charges | 65/66B | €44 | €552 | +€509 | +1170.1% |
| Recurring financial charges | 65 | €44 | €552 | +€509 | +1170.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,902 | -€4,831 | -€2,929 | -154.0% |
| Income taxes | 67/77 | €1,101 | - | -€1,101 | |
| Profit (loss) for the period | 9904 | -€3,002 | -€4,831 | -€1,829 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,002 | -€4,831 | -€1,829 | -60.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.