BOLIAKI: 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.
BOLIAKI
Largest movements
- Cash +€78,003
up €78,003 (+33.2%), from €235,179 to €313,182
mainly Net result for the year (+€117,334) and Other debts (+€103,077)
- Receivables within one year +€24,376
up €24,376 (+31.6%), from €77,176 to €101,552
of which Trade receivables: +€24,376
- Tangible fixed assets -€15,625
down €15,625 (-26.6%), from €58,846 to €43,221
of which Furniture and vehicles: -€15,127
- Other debts +€103,077
up €103,077 (+47.8%), from €215,622 to €318,700
- Debts after one year -€12,158
down €12,158 (-28.7%), from €42,429 to €30,271
- Profit (loss) carried forward -€7,666
down €7,666 (-8.0%), from €95,439 to €87,773
- Gross operating margin +€32,895
up €32,895 (+23.2%), from €141,575 to €174,470
- Taxes +€6,171
up €6,171 (+21.9%), from €28,190 to €34,361
- Financial charges +€4,454
up €4,454 (+99.6%), from €4,470 to €8,924
- Depreciation +€2,678
up €2,678 (+20.7%), from €12,948 to €15,625
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 | €375,673 | €462,171 | +€86,497 | +23.0% |
| Fixed assets | 21/28 | €58,846 | €43,221 | -€15,625 | -26.6% |
| Tangible fixed assets | 22/27 | €58,846 | €43,221 | -€15,625 | -26.6% |
| Plant, machinery and equipment | 23 | €2,081 | €1,582 | -€499 | -24.0% |
| Furniture and vehicles | 24 | €56,765 | €41,639 | -€15,127 | -26.6% |
| Current assets | 29/58 | €316,827 | €418,950 | +€102,123 | +32.2% |
| Amounts receivable within one year | 40/41 | €77,176 | €101,552 | +€24,376 | +31.6% |
| Trade receivables | 40 | €72,935 | €97,311 | +€24,376 | +33.4% |
| Other amounts receivable | 41 | €4,241 | €4,241 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €235,179 | €313,182 | +€78,003 | +33.2% |
| Deferred charges and accrued income | 490/1 | €4,472 | €4,216 | -€256 | -5.7% |
| Total equity and liabilities | 10/49 | €375,673 | €462,171 | +€86,497 | +23.0% |
| Equity | 10/15 | €97,439 | €89,773 | -€7,666 | -7.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,439 | €87,773 | -€7,666 | -8.0% |
| Amounts payable | 17/49 | €278,234 | €372,398 | +€94,163 | +33.8% |
| Amounts payable after more than one year | 17 | €42,429 | €30,271 | -€12,158 | -28.7% |
| Financial debts | 170/4 | €42,429 | €30,271 | -€12,158 | -28.7% |
| Amounts payable within one year | 42/48 | €235,214 | €341,542 | +€106,328 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | €11,696 | €12,158 | +€462 | +4.0% |
| Trade debts | 44 | €1,109 | €2,317 | +€1,208 | +108.9% |
| Suppliers | 440/4 | €1,109 | €2,317 | +€1,208 | +108.9% |
| Taxes, remuneration and social security | 45 | €6,787 | €8,367 | +€1,581 | +23.3% |
| Taxes | 450/3 | €6,787 | €8,367 | +€1,581 | +23.3% |
| Other amounts payable | 47/48 | €215,622 | €318,700 | +€103,077 | +47.8% |
| Accrued charges and deferred income | 492/3 | €591 | €585 | -€7 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,948 | €15,625 | +€2,678 | +20.7% |
| Other operating charges | 640/8 | €1,368 | €811 | -€558 | -40.7% |
| Gross operating margin | 9900 | €141,575 | €174,470 | +€32,895 | +23.2% |
| Operating profit (loss) | 9901 | €127,259 | €158,034 | +€30,775 | +24.2% |
| Financial income | 75/76B | €2,557 | €2,585 | +€27 | +1.1% |
| Recurring financial income | 75 | €2,557 | €2,585 | +€27 | +1.1% |
| Financial charges | 65/66B | €4,470 | €8,924 | +€4,454 | +99.6% |
| Recurring financial charges | 65 | €4,470 | €8,924 | +€4,454 | +99.6% |
| Profit (loss) for the period before taxes | 9903 | €125,347 | €151,695 | +€26,348 | +21.0% |
| Income taxes | 67/77 | €28,190 | €34,361 | +€6,171 | +21.9% |
| Profit (loss) for the period | 9904 | €97,157 | €117,334 | +€20,177 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,157 | €117,334 | +€20,177 | +20.8% |
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.