BOJOLI: 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.
BOJOLI
Largest movements
- Receivables within one year +€32,680
up €32,680 (+22.9%), from €143,016 to €175,697
of which Trade receivables: +€22,935
- Tangible fixed assets -€19,273
down €19,273 (-4.9%), from €397,113 to €377,841
of which Land and buildings: -€24,319
- Cash +€8,299
up €8,299 (+40.0%), from €20,771 to €29,070
mainly Trade debts (+€45,684) and Depreciation (+€26,998)
- Trade debts +€45,684
up €45,684 (+232.7%), from €19,635 to €65,319
- Debts after one year -€21,211
down €21,211 (-4.4%), from €479,492 to €458,281
- Other debts +€10,010
up €10,010 (+11.2%), from €89,760 to €99,770
- Depreciation -€14,928
down €14,928 (-35.6%), from €41,926 to €26,998
- Gross operating margin -€8,647
down €8,647 (-17.4%), from €49,834 to €41,187
- Taxes +€3,618
up €3,618, from -€2,560 to €1,057
- Financial income -€1,564
down €1,564 (-100.0%), from €1,565 to €0
- Other operating charges -€658
down €658 (-13.3%), from €4,951 to €4,294
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 | €656,205 | €681,195 | +€24,990 | +3.8% |
| Fixed assets | 21/28 | €397,539 | €378,267 | -€19,273 | -4.8% |
| Tangible fixed assets | 22/27 | €397,113 | €377,841 | -€19,273 | -4.9% |
| Land and buildings | 22 | €390,524 | €366,204 | -€24,319 | -6.2% |
| Plant, machinery and equipment | 23 | €5,024 | €10,800 | +€5,776 | +115.0% |
| Furniture and vehicles | 24 | €1,566 | €837 | -€729 | -46.6% |
| Financial fixed assets | 28 | €426 | €426 | = | 0.0% |
| Current assets | 29/58 | €258,666 | €302,929 | +€44,263 | +17.1% |
| Stocks and contracts in progress | 3 | €93,501 | €98,022 | +€4,520 | +4.8% |
| Stocks | 30/36 | €93,501 | €98,022 | +€4,520 | +4.8% |
| Amounts receivable within one year | 40/41 | €143,016 | €175,697 | +€32,680 | +22.9% |
| Trade receivables | 40 | €130,995 | €153,929 | +€22,935 | +17.5% |
| Other amounts receivable | 41 | €12,022 | €21,767 | +€9,746 | +81.1% |
| Cash at bank and in hand | 54/58 | €20,771 | €29,070 | +€8,299 | +40.0% |
| Deferred charges and accrued income | 490/1 | €1,377 | €140 | -€1,236 | -89.8% |
| Total equity and liabilities | 10/49 | €656,205 | €681,195 | +€24,990 | +3.8% |
| Equity | 10/15 | €33,718 | €34,335 | +€617 | +1.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €25,705 | €25,705 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €23,846 | €25,705 | +€1,859 | +7.8% |
| Profit (loss) carried forward | 14 | -€10,579 | -€9,961 | +€617 | +5.8% |
| Amounts payable | 17/49 | €622,487 | €646,860 | +€24,373 | +3.9% |
| Amounts payable after more than one year | 17 | €479,492 | €458,281 | -€21,211 | -4.4% |
| Financial debts | 170/4 | €479,492 | €458,281 | -€21,211 | -4.4% |
| Amounts payable within one year | 42/48 | €142,995 | €188,579 | +€45,584 | +31.9% |
| Financial debts | 43 | €21,410 | €17,259 | -€4,151 | -19.4% |
| Credit institutions | 430/8 | €21,410 | €17,259 | -€4,151 | -19.4% |
| Trade debts | 44 | €19,635 | €65,319 | +€45,684 | +232.7% |
| Suppliers | 440/4 | €19,635 | €65,319 | +€45,684 | +232.7% |
| Taxes, remuneration and social security | 45 | €12,190 | €6,231 | -€5,959 | -48.9% |
| Taxes | 450/3 | €12,190 | €6,231 | -€5,959 | -48.9% |
| Other amounts payable | 47/48 | €89,760 | €99,770 | +€10,010 | +11.2% |
| Non-recurring operating income | 76A | €1,811 | - | -€1,811 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,926 | €26,998 | -€14,928 | -35.6% |
| Other operating charges | 640/8 | €4,951 | €4,294 | -€658 | -13.3% |
| Non-recurring operating charges | 66A | - | €1,712 | +€1,712 | |
| Gross operating margin | 9900 | €49,834 | €41,187 | -€8,647 | -17.4% |
| Operating profit (loss) | 9901 | €2,957 | €8,184 | +€5,227 | +176.8% |
| Financial income | 75/76B | €1,565 | €0 | -€1,564 | -100.0% |
| Recurring financial income | 75 | €1,565 | €0 | -€1,564 | -100.0% |
| Financial charges | 65/66B | €6,120 | €6,509 | +€389 | +6.4% |
| Recurring financial charges | 65 | €6,120 | €6,509 | +€389 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,599 | €1,675 | +€3,273 | |
| Income taxes | 67/77 | -€2,560 | €1,057 | +€3,618 | |
| Profit (loss) for the period | 9904 | €962 | €617 | -€345 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €962 | €617 | -€345 | -35.8% |
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 6 October 2026 via checked.be.