BOLC: 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.
BOLC
Largest movements
- Receivables within one year -€15,883
down €15,883 (-64.5%), from €24,615 to €8,732
of which Trade receivables: -€11,072
- Cash +€6,471
up €6,471 (+341%), from €1,895 to €8,366
mainly Receivables within one year (+€15,883) and Tax, wage and social debts (+€3,243)
- Stocks and contracts +€1,850
up €1,850 (+72.0%), from €2,570 to €4,420
- Tangible fixed assets -€928
down €928 (-29.7%), from €3,127 to €2,199
- Profit (loss) carried forward -€11,636
down €11,636 (-57.3%), from €20,321 to €8,685
- Tax, wage and social debts +€3,243
up €3,243 (+50.2%), from €6,455 to €9,698
of which Taxes: +€2,157
- Turnover +€36,533
up €36,533 (+52.2%), from €69,929 to €106,462
- Purchases and services +€36,136
up €36,136 (+56.5%), from €64,001 to €100,137
- Staff costs +€6,507
new in 2025: €6,507
- Taxes -€1,699
no longer reported in 2025 (was €1,699)
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 | €33,596 | €25,203 | -€8,393 | -25.0% |
| Fixed assets | 21/28 | €4,516 | €3,685 | -€831 | -18.4% |
| Tangible fixed assets | 22/27 | €3,127 | €2,199 | -€928 | -29.7% |
| Plant, machinery and equipment | 23 | €3,127 | €2,199 | -€928 | -29.7% |
| Financial fixed assets | 28 | €1,389 | €1,486 | +€97 | +7.0% |
| Current assets | 29/58 | €29,080 | €21,518 | -€7,562 | -26.0% |
| Stocks and contracts in progress | 3 | €2,570 | €4,420 | +€1,850 | +72.0% |
| Stocks | 30/36 | €2,570 | €4,420 | +€1,850 | +72.0% |
| Amounts receivable within one year | 40/41 | €24,615 | €8,732 | -€15,883 | -64.5% |
| Trade receivables | 40 | €11,072 | - | -€11,072 | |
| Other amounts receivable | 41 | €13,543 | €8,732 | -€4,811 | -35.5% |
| Cash at bank and in hand | 54/58 | €1,895 | €8,366 | +€6,471 | +341% |
| Total equity and liabilities | 10/49 | €33,596 | €25,203 | -€8,393 | -25.0% |
| Equity | 10/15 | €27,141 | €15,505 | -€11,636 | -42.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | - | -€620 | |
| Financial assistance | 1313 | - | €620 | +€620 | |
| Profit (loss) carried forward | 14 | €20,321 | €8,685 | -€11,636 | -57.3% |
| Amounts payable | 17/49 | €6,455 | €9,698 | +€3,243 | +50.2% |
| Amounts payable within one year | 42/48 | €6,455 | €9,698 | +€3,243 | +50.2% |
| Taxes, remuneration and social security | 45 | €6,455 | €9,698 | +€3,243 | +50.2% |
| Taxes | 450/3 | €6,455 | €8,612 | +€2,157 | +33.4% |
| Remuneration and social security | 454/9 | - | €1,086 | +€1,086 | |
| Turnover | 70 | €69,929 | €106,462 | +€36,533 | +52.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €64,001 | €100,137 | +€36,136 | +56.5% |
| Remuneration, social security and pensions | 62 | - | €6,507 | +€6,507 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €687 | €928 | +€241 | +35.1% |
| Other operating charges | 640/8 | €2 | - | -€2 | |
| Gross operating margin | 9900 | €5,928 | €6,325 | +€397 | +6.7% |
| Operating profit (loss) | 9901 | €5,239 | -€1,110 | -€6,349 | |
| Financial income | 75/76B | €584 | €488 | -€96 | -16.4% |
| Recurring financial income | 75 | €584 | €488 | -€96 | -16.4% |
| Financial charges | 65/66B | €1,172 | €1,014 | -€158 | -13.5% |
| Recurring financial charges | 65 | €1,172 | €1,014 | -€158 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €4,651 | -€1,636 | -€6,287 | |
| Income taxes | 67/77 | €1,699 | - | -€1,699 | |
| Profit (loss) for the period | 9904 | €2,952 | -€1,636 | -€4,588 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,952 | -€1,636 | -€4,588 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.