Bohemen: 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.
Bohemen
Largest movements
- Cash +€10,108
up €10,108 (+550.4%), from €1,837 to €11,945
mainly Other debts (+€15,297) and Net result for the year (+€11,382)
- Financial fixed assets +€2,300
up €2,300 (+4.6%), from €49,800 to €52,100
- Other debts +€15,297
up €15,297 (+79.7%), from €19,197 to €34,494
- Reserves -€6,003
down €6,003 (-28.3%), from €21,188 to €15,185
of which Distributable reserves: -€6,003
- Tax, wage and social debts +€2,608
new in 2025: €2,608
- Financial income -€237,987
down €237,987 (-92.7%), from €256,831 to €18,844
- Gross operating margin +€5,021
up €5,021 (+42.2%), from -€11,902 to -€6,881
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 | €101,885 | €114,077 | +€12,192 | +12.0% |
| Fixed assets | 21/28 | €49,800 | €52,100 | +€2,300 | +4.6% |
| Financial fixed assets | 28 | €49,800 | €52,100 | +€2,300 | +4.6% |
| Current assets | 29/58 | €52,085 | €61,976 | +€9,892 | +19.0% |
| Amounts receivable within one year | 40/41 | €700 | €163 | -€537 | -76.7% |
| Other amounts receivable | 41 | €700 | €163 | -€537 | -76.7% |
| Current investments | 50/53 | €49,549 | €49,869 | +€320 | +0.6% |
| Cash at bank and in hand | 54/58 | €1,837 | €11,945 | +€10,108 | +550.4% |
| Total equity and liabilities | 10/49 | €101,885 | €114,077 | +€12,192 | +12.0% |
| Equity | 10/15 | €82,688 | €76,685 | -€6,003 | -7.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €21,188 | €15,185 | -€6,003 | -28.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €15,038 | €9,035 | -€6,003 | -39.9% |
| Amounts payable | 17/49 | €19,197 | €37,391 | +€18,194 | +94.8% |
| Amounts payable within one year | 42/48 | €19,197 | €37,391 | +€18,194 | +94.8% |
| Trade debts | 44 | - | €290 | +€290 | |
| Suppliers | 440/4 | - | €290 | +€290 | |
| Taxes, remuneration and social security | 45 | - | €2,608 | +€2,608 | |
| Taxes | 450/3 | - | €2,608 | +€2,608 | |
| Other amounts payable | 47/48 | €19,197 | €34,494 | +€15,297 | +79.7% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€11,902 | -€6,881 | +€5,021 | +42.2% |
| Operating profit (loss) | 9901 | -€12,407 | -€7,401 | +€5,007 | +40.4% |
| Financial income | 75/76B | €256,831 | €18,844 | -€237,987 | -92.7% |
| Recurring financial income | 75 | €256,831 | €18,844 | -€237,987 | -92.7% |
| Financial charges | 65/66B | €61 | €61 | = | 0.0% |
| Recurring financial charges | 65 | €61 | €61 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €244,363 | €11,382 | -€232,981 | -95.3% |
| Profit (loss) for the period | 9904 | €244,363 | €11,382 | -€232,981 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €244,363 | €11,382 | -€232,981 | -95.3% |
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 10 October 2026 via checked.be.