Boldfish: 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.
Boldfish
Largest movements
- Cash -€4,226
down €4,226 (-33.6%), from €12,567 to €8,341
mainly Other debts (-€11,529) and Net result for the year (-€7,757)
- Deferred charges and accrued income -€4,168
no longer reported in 2025 (was €4,168)
- Tangible fixed assets -€1,294
down €1,294 (-12.0%), from €10,772 to €9,478
of which Furniture and vehicles: -€2,778
- Receivables within one year +€1,202
up €1,202 (+7.1%), from €16,940 to €18,142
of which Other amounts receivable: +€1,420
- Tax, wage and social debts +€12,473
up €12,473 (+156.1%), from €7,990 to €20,463
- Other debts -€11,529
down €11,529 (-97.8%), from €11,788 to €259
- Profit (loss) carried forward -€7,757
down €7,757 (-51.4%), from -€15,078 to -€22,835
- Debts after one year -€7,451
down €7,451 (-31.4%), from €23,721 to €16,270
- Accrued charges and deferred income +€6,836
new in 2025: €6,836
- Gross operating margin +€14,091
up €14,091, from -€10,765 to €3,326
- Financial charges +€4,089
up €4,089 (+466.1%), from €877 to €4,966
- Other operating charges +€2,588
new in 2025: €2,588
- Taxes +€138
up €138 (+43.8%), from €316 to €455
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 | €44,447 | €36,360 | -€8,086 | -18.2% |
| Fixed assets | 21/28 | €10,772 | €9,878 | -€894 | -8.3% |
| Tangible fixed assets | 22/27 | €10,772 | €9,478 | -€1,294 | -12.0% |
| Land and buildings | 22 | - | €1,484 | +€1,484 | |
| Furniture and vehicles | 24 | €10,772 | €7,993 | -€2,778 | -25.8% |
| Financial fixed assets | 28 | - | €400 | +€400 | |
| Current assets | 29/58 | €33,675 | €26,483 | -€7,192 | -21.4% |
| Amounts receivable within one year | 40/41 | €16,940 | €18,142 | +€1,202 | +7.1% |
| Trade receivables | 40 | €16,940 | €16,722 | -€218 | -1.3% |
| Other amounts receivable | 41 | - | €1,420 | +€1,420 | |
| Cash at bank and in hand | 54/58 | €12,567 | €8,341 | -€4,226 | -33.6% |
| Deferred charges and accrued income | 490/1 | €4,168 | - | -€4,168 | |
| Total equity and liabilities | 10/49 | €44,447 | €36,360 | -€8,086 | -18.2% |
| Equity | 10/15 | -€12,578 | -€20,335 | -€7,757 | -61.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,078 | -€22,835 | -€7,757 | -51.4% |
| Amounts payable | 17/49 | €57,025 | €56,695 | -€330 | -0.6% |
| Amounts payable after more than one year | 17 | €23,721 | €16,270 | -€7,451 | -31.4% |
| Financial debts | 170/4 | €23,721 | €16,270 | -€7,451 | -31.4% |
| Amounts payable within one year | 42/48 | €33,304 | €33,589 | +€286 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €3,849 | €3,721 | -€127 | -3.3% |
| Trade debts | 44 | €9,677 | €9,146 | -€531 | -5.5% |
| Suppliers | 440/4 | €9,677 | €9,146 | -€531 | -5.5% |
| Taxes, remuneration and social security | 45 | €7,990 | €20,463 | +€12,473 | +156.1% |
| Taxes | 450/3 | €7,990 | €20,463 | +€12,473 | +156.1% |
| Other amounts payable | 47/48 | €11,788 | €259 | -€11,529 | -97.8% |
| Accrued charges and deferred income | 492/3 | - | €6,836 | +€6,836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,120 | €3,074 | -€46 | -1.5% |
| Other operating charges | 640/8 | - | €2,588 | +€2,588 | |
| Gross operating margin | 9900 | -€10,765 | €3,326 | +€14,091 | |
| Operating profit (loss) | 9901 | -€13,885 | -€2,336 | +€11,549 | +83.2% |
| Financial charges | 65/66B | €877 | €4,966 | +€4,089 | +466.1% |
| Recurring financial charges | 65 | €877 | €4,966 | +€4,089 | +466.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,762 | -€7,302 | +€7,460 | +50.5% |
| Income taxes | 67/77 | €316 | €455 | +€138 | +43.8% |
| Profit (loss) for the period | 9904 | -€15,078 | -€7,757 | +€7,322 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,078 | -€7,757 | +€7,322 | +48.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.