BOLAUDENT: 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.
BOLAUDENT
Largest movements
- Cash +€96,758
up €96,758 (+146.7%), from €65,951 to €162,709
mainly Net result for the year (+€51,809) and Other debts (+€37,432)
- Profit (loss) carried forward +€51,809
up €51,809 (+116.0%), from €44,665 to €96,473
- Other debts +€37,432
up €37,432 (+293.5%), from €12,753 to €50,186
- Tax, wage and social debts +€4,689
up €4,689 (+972.1%), from €482 to €5,172
- Gross operating margin +€32,663
up €32,663 (+42.2%), from €77,341 to €110,004
- Financial charges +€8,405
up €8,405 (+23.9%), from €35,124 to €43,530
- Taxes +€5,079
up €5,079 (+58.4%), from €8,693 to €13,772
- Depreciation -€4,559
down €4,559 (-100.0%), from €4,559 to €0
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 | €78,356 | €173,092 | +€94,736 | +120.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €78,356 | €173,092 | +€94,736 | +120.9% |
| Amounts receivable within one year | 40/41 | €1,307 | €0 | -€1,307 | -100.0% |
| Other amounts receivable | 41 | €1,307 | €0 | -€1,307 | -100.0% |
| Cash at bank and in hand | 54/58 | €65,951 | €162,709 | +€96,758 | +146.7% |
| Deferred charges and accrued income | 490/1 | €11,098 | €10,383 | -€715 | -6.4% |
| Total equity and liabilities | 10/49 | €78,356 | €173,092 | +€94,736 | +120.9% |
| Equity | 10/15 | €63,265 | €115,073 | +€51,809 | +81.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,665 | €96,473 | +€51,809 | +116.0% |
| Amounts payable | 17/49 | €15,092 | €58,019 | +€42,927 | +284.4% |
| Amounts payable within one year | 42/48 | €13,579 | €55,672 | +€42,093 | +310.0% |
| Trade debts | 44 | €343 | €315 | -€28 | -8.2% |
| Suppliers | 440/4 | €343 | €315 | -€28 | -8.2% |
| Taxes, remuneration and social security | 45 | €482 | €5,172 | +€4,689 | +972.1% |
| Taxes | 450/3 | €482 | €5,172 | +€4,689 | +972.1% |
| Other amounts payable | 47/48 | €12,753 | €50,186 | +€37,432 | +293.5% |
| Accrued charges and deferred income | 492/3 | €1,513 | €2,347 | +€834 | +55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,559 | €0 | -€4,559 | -100.0% |
| Other operating charges | 640/8 | €1,117 | €893 | -€224 | -20.0% |
| Gross operating margin | 9900 | €77,341 | €110,004 | +€32,663 | +42.2% |
| Operating profit (loss) | 9901 | €71,665 | €109,110 | +€37,445 | +52.3% |
| Financial charges | 65/66B | €35,124 | €43,530 | +€8,405 | +23.9% |
| Recurring financial charges | 65 | €35,124 | €43,530 | +€8,405 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €36,540 | €65,581 | +€29,040 | +79.5% |
| Income taxes | 67/77 | €8,693 | €13,772 | +€5,079 | +58.4% |
| Profit (loss) for the period | 9904 | €27,848 | €51,809 | +€23,961 | +86.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,848 | €51,809 | +€23,961 | +86.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.