BOHO Syrups: 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.
BOHO Syrups
Largest movements
- Receivables within one year +€29,934
up €29,934 (+423%), from €7,074 to €37,007
of which Trade receivables: +€31,059
- Cash -€15,044
down €15,044 (-20.8%), from €72,243 to €57,199
mainly Receivables within one year (-€29,934) and Investment in fixed assets (net) (-€22,228)
- Tangible fixed assets +€11,978
up €11,978 (+48.8%), from €24,535 to €36,513
of which Furniture and vehicles: +€10,719
- Stocks and contracts +€2,474
up €2,474 (+10.4%), from €23,863 to €26,337
- Deferred charges and accrued income +€1,888
up €1,888 (+127%), from €1,483 to €3,370
- Trade debts +€12,264
up €12,264 (+501%), from €2,449 to €14,713
- Debts after one year +€9,297
up €9,297 (+12.3%), from €75,556 to €84,853
- Reserves +€6,341
up €6,341 (+20.0%), from €31,737 to €38,078
- Current portion of long-term debt +€4,079
up €4,079 (+111%), from €3,680 to €7,759
- Depreciation +€8,078
up €8,078 (+514%), from €1,571 to €9,649
- Gross operating margin -€4,199
down €4,199 (-14.7%), from €28,557 to €24,358
- Financial charges +€3,257
up €3,257 (+800%), from €407 to €3,664
- Taxes -€3,190
down €3,190 (-62.5%), from €5,103 to €1,914
- Other operating charges +€1,181
up €1,181 (+329%), from €359 to €1,540
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 | €129,197 | €161,026 | +€31,829 | +24.6% |
| Fixed assets | 21/28 | €24,535 | €37,113 | +€12,578 | +51.3% |
| Tangible fixed assets | 22/27 | €24,535 | €36,513 | +€11,978 | +48.8% |
| Plant, machinery and equipment | 23 | - | €1,260 | +€1,260 | |
| Furniture and vehicles | 24 | €24,535 | €35,253 | +€10,719 | +43.7% |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €104,662 | €123,914 | +€19,251 | +18.4% |
| Stocks and contracts in progress | 3 | €23,863 | €26,337 | +€2,474 | +10.4% |
| Stocks | 30/36 | €23,863 | €26,337 | +€2,474 | +10.4% |
| Amounts receivable within one year | 40/41 | €7,074 | €37,007 | +€29,934 | +423% |
| Trade receivables | 40 | €3,721 | €34,780 | +€31,059 | +835% |
| Other amounts receivable | 41 | €3,353 | €2,228 | -€1,125 | -33.6% |
| Cash at bank and in hand | 54/58 | €72,243 | €57,199 | -€15,044 | -20.8% |
| Deferred charges and accrued income | 490/1 | €1,483 | €3,370 | +€1,888 | +127% |
| Total equity and liabilities | 10/49 | €129,197 | €161,026 | +€31,829 | +24.6% |
| Equity | 10/15 | €39,737 | €46,078 | +€6,341 | +16.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €31,737 | €38,078 | +€6,341 | +20.0% |
| Distributable reserves | 133 | €31,737 | €38,078 | +€6,341 | +20.0% |
| Amounts payable | 17/49 | €89,460 | €114,948 | +€25,488 | +28.5% |
| Amounts payable after more than one year | 17 | €75,556 | €84,853 | +€9,297 | +12.3% |
| Financial debts | 170/4 | €75,556 | €84,853 | +€9,297 | +12.3% |
| Amounts payable within one year | 42/48 | €13,904 | €29,577 | +€15,673 | +113% |
| Current portion of amounts payable after more than one year | 42 | €3,680 | €7,759 | +€4,079 | +111% |
| Trade debts | 44 | €2,449 | €14,713 | +€12,264 | +501% |
| Suppliers | 440/4 | €2,449 | €14,713 | +€12,264 | +501% |
| Taxes, remuneration and social security | 45 | €7,607 | €7,017 | -€590 | -7.8% |
| Taxes | 450/3 | €7,607 | €7,017 | -€590 | -7.8% |
| Other amounts payable | 47/48 | €168 | €88 | -€80 | -47.4% |
| Accrued charges and deferred income | 492/3 | - | €518 | +€518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,571 | €9,649 | +€8,078 | +514% |
| Other operating charges | 640/8 | €359 | €1,540 | +€1,181 | +329% |
| Non-recurring operating charges | 66A | - | €1,252 | +€1,252 | |
| Gross operating margin | 9900 | €28,557 | €24,358 | -€4,199 | -14.7% |
| Operating profit (loss) | 9901 | €26,627 | €11,917 | -€14,710 | -55.2% |
| Financial income | 75/76B | €635 | €2 | -€633 | -99.7% |
| Recurring financial income | 75 | €635 | €2 | -€633 | -99.7% |
| Financial charges | 65/66B | €407 | €3,664 | +€3,257 | +800% |
| Recurring financial charges | 65 | €407 | €3,664 | +€3,257 | +800% |
| Profit (loss) for the period before taxes | 9903 | €26,855 | €8,255 | -€18,600 | -69.3% |
| Income taxes | 67/77 | €5,103 | €1,914 | -€3,190 | -62.5% |
| Profit (loss) for the period | 9904 | €21,751 | €6,341 | -€15,410 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,751 | €6,341 | -€15,410 | -70.8% |
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 18 October 2026 via checked.be.