BOHEMIA NUT: 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.
BOHEMIA NUT
Largest movements
- Receivables within one year -€244,225
down €244,225 (-49.9%), from €489,833 to €245,608
of which Trade receivables: -€244,292
- Cash -€122,436
no longer reported in 2024 (was €122,436)
mainly Trade debts (-€374,746) and Receivables after one year (-€74,428)
- Receivables after one year +€74,428
up €74,428 (+180%), from €41,320 to €115,748
- Trade debts -€374,746
down €374,746 (-72.0%), from €520,144 to €145,397
- Profit (loss) carried forward +€66,450
up €66,450 (+42.1%), from -€157,858 to -€91,408
- Short-term financial debts +€14,564
up €14,564 (+4,462%), from €326 to €14,890
- Taxes +€33,386
up €33,386 (+12,427%), from €269 to €33,655
- Gross operating margin +€19,632
up €19,632 (+22.7%), from €86,412 to €106,044
- Depreciation -€1,682
no longer reported in 2024 (was €1,682)
- Financial charges -€1,552
down €1,552 (-16.4%), from €9,489 to €7,936
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.
Derived cash bridge
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 | €656,135 | €363,902 | -€292,233 | -44.5% |
| Fixed assets | 21/28 | €2,546 | €2,546 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,546 | €2,546 | = | 0.0% |
| Furniture and vehicles | 24 | €1,626 | €1,626 | = | 0.0% |
| Other tangible fixed assets | 26 | €919 | €919 | = | 0.0% |
| Current assets | 29/58 | €653,589 | €361,356 | -€292,233 | -44.7% |
| Amounts receivable after more than one year | 29 | €41,320 | €115,748 | +€74,428 | +180% |
| Other amounts receivable | 291 | €41,320 | €115,748 | +€74,428 | +180% |
| Amounts receivable within one year | 40/41 | €489,833 | €245,608 | -€244,225 | -49.9% |
| Trade receivables | 40 | €471,752 | €227,460 | -€244,292 | -51.8% |
| Other amounts receivable | 41 | €18,081 | €18,148 | +€67 | +0.4% |
| Cash at bank and in hand | 54/58 | €122,436 | - | -€122,436 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €656,135 | €363,902 | -€292,233 | -44.5% |
| Equity | 10/15 | -€3,937 | €62,513 | +€66,450 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,321 | €135,321 | = | 0.0% |
| Distributable reserves | 133 | €135,321 | €135,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,858 | -€91,408 | +€66,450 | +42.1% |
| Amounts payable | 17/49 | €660,072 | €301,389 | -€358,683 | -54.3% |
| Amounts payable after more than one year | 17 | €139,333 | €139,333 | = | 0.0% |
| Other amounts payable | 178/9 | €139,333 | €139,333 | = | 0.0% |
| Amounts payable within one year | 42/48 | €520,739 | €162,056 | -€358,683 | -68.9% |
| Financial debts | 43 | €326 | €14,890 | +€14,564 | +4,462% |
| Credit institutions | 430/8 | €326 | €14,890 | +€14,564 | +4,462% |
| Trade debts | 44 | €520,144 | €145,397 | -€374,746 | -72.0% |
| Suppliers | 440/4 | €520,144 | €145,397 | -€374,746 | -72.0% |
| Taxes, remuneration and social security | 45 | €269 | €1,769 | +€1,500 | +558% |
| Taxes | 450/3 | €269 | €1,769 | +€1,500 | +558% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,682 | - | -€1,682 | |
| Other operating charges | 640/8 | €3,048 | €2,388 | -€660 | -21.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €86,412 | €106,044 | +€19,632 | +22.7% |
| Operating profit (loss) | 9901 | €81,681 | €103,656 | +€21,975 | +26.9% |
| Financial income | 75/76B | €3,979 | €4,385 | +€406 | +10.2% |
| Recurring financial income | 75 | €3,979 | €4,385 | +€406 | +10.2% |
| Financial charges | 65/66B | €9,489 | €7,936 | -€1,552 | -16.4% |
| Recurring financial charges | 65 | €9,489 | €7,936 | -€1,552 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €76,172 | €100,105 | +€23,933 | +31.4% |
| Income taxes | 67/77 | €269 | €33,655 | +€33,386 | +12,427% |
| Profit (loss) for the period | 9904 | €75,903 | €66,450 | -€9,453 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €75,903 | €66,450 | -€9,453 | -12.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.