BOLI: 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.
BOLI
Largest movements
- Receivables within one year -€2,070
down €2,070 (-10.7%), from €19,256 to €17,186
- Tangible fixed assets -€967
down €967 (-13.0%), from €7,455 to €6,487
- Profit (loss) carried forward -€4,036
down €4,036 (-7.7%), from -€52,111 to -€56,147
- Trade debts +€605
up €605 (+40.6%), from €1,491 to €2,096
- Other debts +€450
up €450 (+3.7%), from €12,277 to €12,728
- Gross operating margin -€1,613
down €1,613 (-72.8%), from -€2,216 to -€3,829
- Other operating charges -€1,476
no longer reported in 2025 (was €1,476)
- Financial income +€291
up €291 (+58.4%), from €498 to €789
- Financial charges -€105
down €105 (-79.0%), from €133 to €28
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 | €26,711 | €23,727 | -€2,984 | -11.2% |
| Fixed assets | 21/28 | €7,455 | €6,487 | -€967 | -13.0% |
| Tangible fixed assets | 22/27 | €7,455 | €6,487 | -€967 | -13.0% |
| Other tangible fixed assets | 26 | €7,455 | €6,487 | -€967 | -13.0% |
| Current assets | 29/58 | €19,256 | €17,239 | -€2,017 | -10.5% |
| Amounts receivable within one year | 40/41 | €19,256 | €17,186 | -€2,070 | -10.7% |
| Other amounts receivable | 41 | €19,256 | €17,186 | -€2,070 | -10.7% |
| Cash at bank and in hand | 54/58 | - | €53 | +€53 | |
| Total equity and liabilities | 10/49 | €26,711 | €23,727 | -€2,984 | -11.2% |
| Equity | 10/15 | -€33,561 | -€37,597 | -€4,036 | -12.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,111 | -€56,147 | -€4,036 | -7.7% |
| Amounts payable | 17/49 | €60,272 | €61,323 | +€1,051 | +1.7% |
| Amounts payable after more than one year | 17 | €46,500 | €46,500 | = | 0.0% |
| Financial debts | 170/4 | €46,500 | €46,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,772 | €14,823 | +€1,051 | +7.6% |
| Financial debts | 43 | €4 | - | -€4 | |
| Credit institutions | 430/8 | €4 | - | -€4 | |
| Trade debts | 44 | €1,491 | €2,096 | +€605 | +40.6% |
| Suppliers | 440/4 | €1,491 | €2,096 | +€605 | +40.6% |
| Other amounts payable | 47/48 | €12,277 | €12,728 | +€450 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €967 | = | 0.0% |
| Other operating charges | 640/8 | €1,476 | - | -€1,476 | |
| Gross operating margin | 9900 | -€2,216 | -€3,829 | -€1,613 | -72.8% |
| Operating profit (loss) | 9901 | -€4,659 | -€4,796 | -€138 | -3.0% |
| Financial income | 75/76B | €498 | €789 | +€291 | +58.4% |
| Recurring financial income | 75 | €498 | €789 | +€291 | +58.4% |
| Financial charges | 65/66B | €133 | €28 | -€105 | -79.0% |
| Recurring financial charges | 65 | €133 | €28 | -€105 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,294 | -€4,036 | +€258 | +6.0% |
| Profit (loss) for the period | 9904 | -€4,294 | -€4,036 | +€258 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,294 | -€4,036 | +€258 | +6.0% |
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 7 October 2026 via checked.be.