BOLDING BB: 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.
BOLDING BB
Largest movements
- Receivables within one year +€51,489
up €51,489 (+39.1%), from €131,768 to €183,257
of which Trade receivables: +€28,642
- Cash +€26,695
up €26,695 (+256%), from €10,420 to €37,115
mainly Trade debts (+€41,745) and Net result for the year (+€17,284)
- Tangible fixed assets -€9,686
down €9,686 (-81.8%), from €11,834 to €2,148
of which Furniture and vehicles: -€9,494
- Trade debts +€41,745
up €41,745 (+508%), from €8,223 to €49,968
- Profit (loss) carried forward +€17,284
up €17,284 (+14.3%), from €120,873 to €138,157
- Tax, wage and social debts +€13,308
up €13,308 (+336%), from €3,963 to €17,271
of which Taxes: +€7,108
- Debts after one year -€3,665
down €3,665 (-40.4%), from €9,064 to €5,399
- Gross operating margin -€31,386
down €31,386 (-39.5%), from €79,492 to €48,106
- Taxes +€17,865
up €17,865 (+326%), from €5,484 to €23,349
- Depreciation -€900
down €900 (-11.3%), from €7,980 to €7,080
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 | €154,023 | €222,520 | +€68,497 | +44.5% |
| Fixed assets | 21/28 | €11,834 | €2,148 | -€9,686 | -81.8% |
| Tangible fixed assets | 22/27 | €11,834 | €2,148 | -€9,686 | -81.8% |
| Plant, machinery and equipment | 23 | €351 | €159 | -€192 | -54.7% |
| Furniture and vehicles | 24 | €11,483 | €1,989 | -€9,494 | -82.7% |
| Current assets | 29/58 | €142,189 | €220,372 | +€78,183 | +55.0% |
| Amounts receivable within one year | 40/41 | €131,768 | €183,257 | +€51,489 | +39.1% |
| Trade receivables | 40 | €113,436 | €142,078 | +€28,642 | +25.2% |
| Other amounts receivable | 41 | €18,333 | €41,179 | +€22,846 | +125% |
| Cash at bank and in hand | 54/58 | €10,420 | €37,115 | +€26,695 | +256% |
| Total equity and liabilities | 10/49 | €154,023 | €222,520 | +€68,497 | +44.5% |
| Equity | 10/15 | €128,933 | €146,217 | +€17,284 | +13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,873 | €138,157 | +€17,284 | +14.3% |
| Amounts payable | 17/49 | €25,089 | €76,303 | +€51,214 | +204% |
| Amounts payable after more than one year | 17 | €9,064 | €5,399 | -€3,665 | -40.4% |
| Financial debts | 170/4 | €9,064 | €5,399 | -€3,665 | -40.4% |
| Amounts payable within one year | 42/48 | €16,025 | €70,904 | +€54,879 | +342% |
| Current portion of amounts payable after more than one year | 42 | €3,839 | €3,665 | -€174 | -4.5% |
| Trade debts | 44 | €8,223 | €49,968 | +€41,745 | +508% |
| Suppliers | 440/4 | €8,223 | €49,968 | +€41,745 | +508% |
| Taxes, remuneration and social security | 45 | €3,963 | €17,271 | +€13,308 | +336% |
| Taxes | 450/3 | €3,963 | €11,071 | +€7,108 | +179% |
| Remuneration and social security | 454/9 | - | €6,200 | +€6,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,980 | €7,080 | -€900 | -11.3% |
| Other operating charges | 640/8 | €653 | €1,024 | +€371 | +56.8% |
| Gross operating margin | 9900 | €79,492 | €48,106 | -€31,386 | -39.5% |
| Operating profit (loss) | 9901 | €70,859 | €40,002 | -€30,857 | -43.5% |
| Financial income | 75/76B | €1,319 | €1,291 | -€28 | -2.2% |
| Recurring financial income | 75 | €1,319 | €1,291 | -€28 | -2.2% |
| Financial charges | 65/66B | €1,422 | €660 | -€762 | -53.6% |
| Recurring financial charges | 65 | €1,422 | €660 | -€762 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €70,756 | €40,633 | -€30,123 | -42.6% |
| Income taxes | 67/77 | €5,484 | €23,349 | +€17,865 | +326% |
| Profit (loss) for the period | 9904 | €65,273 | €17,284 | -€47,989 | -73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,273 | €17,284 | -€47,989 | -73.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.