BOLEHLAH: 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.
BOLEHLAH
Largest movements
- Cash +€83,027
up €83,027 (+236%), from €35,202 to €118,229
mainly Receivables within one year (+€26,802) and Trade debts (+€26,157)
- Receivables within one year -€26,802
down €26,802 (-55.4%), from €48,345 to €21,543
of which Other amounts receivable: -€17,374
- Tangible fixed assets -€2,155
down €2,155 (-20.6%), from €10,477 to €8,322
of which Plant, machinery and equipment: -€2,155
- Trade debts +€26,157
up €26,157 (+74,734%), from €35 to €26,192
- Other debts +€16,179
up €16,179 (+37.4%), from €43,224 to €59,403
- Profit (loss) carried forward +€11,734
up €11,734 (+68.4%), from €17,165 to €28,899
- Turnover +€140,469
up €140,469 (+185%), from €76,105 to €216,574
- Purchases and services +€124,681
up €124,681 (+174%), from €71,686 to €196,367
- Gross operating margin +€15,891
up €15,891 (+348%), from €4,563 to €20,454
- Taxes +€3,135
new in 2024: €3,135
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,024 | €148,094 | +€54,070 | +57.5% |
| Fixed assets | 21/28 | €10,477 | €8,322 | -€2,155 | -20.6% |
| Tangible fixed assets | 22/27 | €10,477 | €8,322 | -€2,155 | -20.6% |
| Plant, machinery and equipment | 23 | €10,407 | €8,252 | -€2,155 | -20.7% |
| Furniture and vehicles | 24 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €83,547 | €139,772 | +€56,225 | +67.3% |
| Amounts receivable within one year | 40/41 | €48,345 | €21,543 | -€26,802 | -55.4% |
| Trade receivables | 40 | €9,428 | - | -€9,428 | |
| Other amounts receivable | 41 | €38,917 | €21,543 | -€17,374 | -44.6% |
| Cash at bank and in hand | 54/58 | €35,202 | €118,229 | +€83,027 | +236% |
| Total equity and liabilities | 10/49 | €94,024 | €148,094 | +€54,070 | +57.5% |
| Equity | 10/15 | €35,765 | €47,499 | +€11,734 | +32.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,165 | €28,899 | +€11,734 | +68.4% |
| Amounts payable | 17/49 | €58,259 | €100,595 | +€42,336 | +72.7% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | - | -€15,000 | |
| Other amounts payable | 178/9 | - | €15,000 | +€15,000 | |
| Amounts payable within one year | 42/48 | €43,259 | €85,595 | +€42,336 | +97.9% |
| Trade debts | 44 | €35 | €26,192 | +€26,157 | +74,734% |
| Suppliers | 440/4 | €35 | €26,192 | +€26,157 | +74,734% |
| Other amounts payable | 47/48 | €43,224 | €59,403 | +€16,179 | +37.4% |
| Turnover | 70 | €76,105 | €216,574 | +€140,469 | +185% |
| Non-recurring operating income | 76A | €144 | €247 | +€103 | +71.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,686 | €196,367 | +€124,681 | +174% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,337 | €5,428 | +€91 | +1.7% |
| Other operating charges | 640/8 | €1,130 | €1,343 | +€213 | +18.8% |
| Gross operating margin | 9900 | €4,563 | €20,454 | +€15,891 | +348% |
| Operating profit (loss) | 9901 | -€1,904 | €13,683 | +€15,587 | |
| Financial income | 75/76B | - | €1,233 | +€1,233 | |
| Recurring financial income | 75 | - | €1,233 | +€1,233 | |
| Financial charges | 65/66B | €174 | €47 | -€127 | -73.0% |
| Recurring financial charges | 65 | €174 | €47 | -€127 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,078 | €14,869 | +€16,947 | |
| Income taxes | 67/77 | - | €3,135 | +€3,135 | |
| Profit (loss) for the period | 9904 | -€2,078 | €11,734 | +€13,812 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,078 | €11,734 | +€13,812 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.