BOHEN: 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.
BOHEN
Largest movements
- Tangible fixed assets +€235,246
up €235,246 (+20.1%), from €1.2m to €1.4m
of which Plant, machinery and equipment: +€280,792
- Receivables within one year +€71,911
up €71,911 (+70.5%), from €101,984 to €173,895
of which Trade receivables: +€96,373
- Trade debts +€211,716
up €211,716 (+898.9%), from €23,552 to €235,268
- Other debts +€89,434
up €89,434 (+16.6%), from €540,352 to €629,786
- Tax, wage and social debts +€38,813
up €38,813 (+225.2%), from €17,238 to €56,051
- Debts after one year -€26,000
down €26,000 (-16.7%), from €156,000 to €130,000
- Current portion of long-term debt -€25,187
down €25,187 (-42.9%), from €58,748 to €33,561
- Gross operating margin +€26,007
up €26,007 (+10.9%), from €239,528 to €265,535
- Depreciation +€23,106
up €23,106 (+52.2%), from €44,237 to €67,343
- Other operating charges -€4,196
down €4,196 (-46.1%), from €9,102 to €4,906
- Taxes +€2,993
up €2,993 (+6.4%), from €46,559 to €49,552
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 | €1,377,001 | €1,683,406 | +€306,405 | +22.3% |
| Fixed assets | 21/28 | €1,168,119 | €1,403,365 | +€235,246 | +20.1% |
| Tangible fixed assets | 22/27 | €1,168,069 | €1,403,315 | +€235,246 | +20.1% |
| Land and buildings | 22 | €1,106,421 | €1,051,604 | -€54,817 | -5.0% |
| Plant, machinery and equipment | 23 | €61,648 | €342,440 | +€280,792 | +455.5% |
| Furniture and vehicles | 24 | - | €9,271 | +€9,271 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €208,882 | €280,041 | +€71,159 | +34.1% |
| Amounts receivable within one year | 40/41 | €101,984 | €173,895 | +€71,911 | +70.5% |
| Trade receivables | 40 | €77,522 | €173,895 | +€96,373 | +124.3% |
| Other amounts receivable | 41 | €24,462 | - | -€24,462 | |
| Cash at bank and in hand | 54/58 | €106,071 | €105,418 | -€653 | -0.6% |
| Deferred charges and accrued income | 490/1 | €827 | €728 | -€99 | -12.0% |
| Total equity and liabilities | 10/49 | €1,377,001 | €1,683,406 | +€306,405 | +22.3% |
| Equity | 10/15 | €581,111 | €598,740 | +€17,629 | +3.0% |
| Contributions | 10/11 | €161,230 | €159,975 | -€1,255 | -0.8% |
| Capital | 10 | €161,230 | €159,975 | -€1,255 | -0.8% |
| Issued capital | 100 | €161,230 | €159,975 | -€1,255 | -0.8% |
| Reserves | 13 | €418,873 | €437,602 | +€18,729 | +4.5% |
| Non-distributable reserves | 130/1 | €16,123 | €15,998 | -€125 | -0.8% |
| Legal reserve | 130 | €16,123 | €15,998 | -€125 | -0.8% |
| Tax-exempt reserves | 132 | €18,750 | €18,604 | -€146 | -0.8% |
| Distributable reserves | 133 | €384,000 | €403,000 | +€19,000 | +4.9% |
| Profit (loss) carried forward | 14 | €1,008 | €1,163 | +€155 | +15.4% |
| Amounts payable | 17/49 | €795,890 | €1,084,666 | +€288,776 | +36.3% |
| Amounts payable after more than one year | 17 | €156,000 | €130,000 | -€26,000 | -16.7% |
| Other amounts payable | 178/9 | €156,000 | €130,000 | -€26,000 | -16.7% |
| Amounts payable within one year | 42/48 | €639,890 | €954,666 | +€314,776 | +49.2% |
| Current portion of amounts payable after more than one year | 42 | €58,748 | €33,561 | -€25,187 | -42.9% |
| Trade debts | 44 | €23,552 | €235,268 | +€211,716 | +898.9% |
| Suppliers | 440/4 | €23,552 | €235,268 | +€211,716 | +898.9% |
| Taxes, remuneration and social security | 45 | €17,238 | €56,051 | +€38,813 | +225.2% |
| Taxes | 450/3 | €17,238 | €56,051 | +€38,813 | +225.2% |
| Other amounts payable | 47/48 | €540,352 | €629,786 | +€89,434 | +16.6% |
| Non-recurring operating income | 76A | - | €10,303 | +€10,303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,237 | €67,343 | +€23,106 | +52.2% |
| Other operating charges | 640/8 | €9,102 | €4,906 | -€4,196 | -46.1% |
| Gross operating margin | 9900 | €239,528 | €265,535 | +€26,007 | +10.9% |
| Operating profit (loss) | 9901 | €186,189 | €193,286 | +€7,097 | +3.8% |
| Financial income | 75/76B | - | €959 | +€959 | |
| Recurring financial income | 75 | - | €959 | +€959 | |
| Financial charges | 65/66B | €1,570 | €2,584 | +€1,014 | +64.6% |
| Recurring financial charges | 65 | €1,570 | €2,584 | +€1,014 | +64.6% |
| Profit (loss) for the period before taxes | 9903 | €184,619 | €191,661 | +€7,042 | +3.8% |
| Income taxes | 67/77 | €46,559 | €49,552 | +€2,993 | +6.4% |
| Profit (loss) for the period | 9904 | €138,060 | €142,109 | +€4,049 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €138,060 | €142,109 | +€4,049 | +2.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.