BOLIMA: 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.
What changed
BOLIMA
NACE 47.551, Retail sale of household furniture
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€39,443
2024 · €12,641-€52,085
Equity
€5.5m
2024 · €5.6m-€39,443
Cash
€459,915
2024 · €19,528+€440,387
Balance sheet total
€10.7m
2024 · €9.7m+€1.1m
Largest movements
Assets
- Cash +€440,387
up €440,387 (+2255.1%), from €19,528 to €459,915
mainly Debts after one year (+€902,097) and Accrued charges and deferred income (+€172,021)
- Receivables within one year +€313,449
up €313,449 (+28.8%), from €1.1m to €1.4m
of which Other amounts receivable: +€452,398
- Tangible fixed assets +€124,041
up €124,041 (+12.6%), from €987,517 to €1.1m
of which Land and buildings: +€97,218
Equity and liabilities
- Debts after one year +€902,097
up €902,097 (+28.3%), from €3.2m to €4.1m
of which Other amounts payable: +€941,341
- Accrued charges and deferred income +€172,021
up €172,021 (+141.0%), from €121,990 to €294,010
- Other debts +€126,334
up €126,334 (+23.1%), from €547,860 to €674,194
Income statement
- Financial income +€185,723
up €185,723 (+2018.8%), from €9,200 to €194,923
- Financial charges +€172,306
up €172,306 (+130.5%), from €132,060 to €304,366
- Services and other goods -€74,413
down €74,413 (-38.5%), from €193,159 to €118,746
- Depreciation +€11,503
up €11,503 (+16.5%), from €69,884 to €81,387
- Turnover +€9,000
up €9,000 (+5.0%), from €180,000 to €189,000
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.
Result 2024
€12,641
Turnover
+€9,000
Other operating income
-€3,505
Services and other goods
+€74,413
Depreciation
-€11,503
Other operating charges
+€2,851
Other operating items
-€177,440
Financial income
+€185,723
Financial charges
-€172,306
Taxes
+€232
Deferred taxes and other
+€40,450
Result 2025
-€39,443
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.
From operations
-€157,302
Investment
-€294,753
Financing
+€892,442
Cash 2024
€19,528
From operations (derived)
-€157,302
Net result for the year
-€39,443
Depreciation
+€81,387
Receivables within one year
-€313,449
Deferred charges and accrued income
-€94,135
Smaller working-capital items
-€1,712
Trade debts
-€88,304
Other debts
+€126,334
Accrued charges and deferred income
+€172,021
Investment (derived)
-€294,753
Investment in fixed assets (net)
-€294,753
Financing
+€892,442
Debts after one year
+€902,097
Current portion of long-term debt
-€699
Short-term financial debts
-€8,955
Cash 2025
€459,915
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,669,789 | €10,731,125 | +€1.1m | +11.0% |
| Fixed assets | 21/28 | €8,548,599 | €8,761,966 | +€213,367 | +2.5% |
| Tangible fixed assets | 22/27 | €987,517 | €1,111,557 | +€124,041 | +12.6% |
| Land and buildings | 22 | €767,968 | €865,186 | +€97,218 | +12.7% |
| Plant, machinery and equipment | 23 | €94,600 | €151,147 | +€56,547 | +59.8% |
| Furniture and vehicles | 24 | €124,949 | €95,224 | -€29,725 | -23.8% |
| Financial fixed assets | 28 | €7,561,083 | €7,650,408 | +€89,326 | +1.2% |
| Affiliated companies | 280/1 | €7,385,303 | €7,373,948 | -€11,354 | -0.2% |
| Participating interests | 280 | €5,480,303 | €5,820,303 | +€340,000 | +6.2% |
| Amounts receivable | 281 | €1,905,000 | €1,553,646 | -€351,354 | -18.4% |
| Companies linked by participating interests | 282/3 | €175,000 | €176,000 | +€1,000 | +0.6% |
| Participating interests | 282 | €175,000 | €176,000 | +€1,000 | +0.6% |
| Other financial fixed assets | 284/8 | €780 | €100,460 | +€99,680 | +12779.5% |
| Shares | 284 | - | €100,000 | +€100,000 | |
| Amounts receivable and cash guarantees | 285/8 | €780 | €460 | -€320 | -41.0% |
| Current assets | 29/58 | €1,121,189 | €1,969,160 | +€847,970 | +75.6% |
| Amounts receivable within one year | 40/41 | €1,088,510 | €1,401,959 | +€313,449 | +28.8% |
| Trade receivables | 40 | €168,376 | €29,426 | -€138,950 | -82.5% |
| Other amounts receivable | 41 | €920,134 | €1,372,533 | +€452,398 | +49.2% |
| Cash at bank and in hand | 54/58 | €19,528 | €459,915 | +€440,387 | +2255.1% |
| Deferred charges and accrued income | 490/1 | €13,151 | €107,286 | +€94,135 | +715.8% |
| Total equity and liabilities | 10/49 | €9,669,789 | €10,731,125 | +€1.1m | +11.0% |
| Equity | 10/15 | €5,558,354 | €5,518,911 | -€39,443 | -0.7% |
| Contributions | 10/11 | €1,750,000 | €1,750,000 | = | 0.0% |
| Capital | 10 | €1,750,000 | €1,750,000 | = | 0.0% |
| Issued capital | 100 | €1,750,000 | €1,750,000 | = | 0.0% |
| Revaluation surpluses | 12 | €44,547 | €44,547 | = | 0.0% |
| Reserves | 13 | €375,662 | €371,497 | -€4,165 | -1.1% |
| Non-distributable reserves | 130/1 | €175,000 | €175,000 | = | 0.0% |
| Legal reserve | 130 | €175,000 | €175,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €198,431 | €194,266 | -€4,165 | -2.1% |
| Distributable reserves | 133 | €2,231 | €2,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,388,145 | €3,352,867 | -€35,278 | -1.0% |
| Provisions and deferred taxes | 16 | €66,140 | €64,751 | -€1,388 | -2.1% |
| Deferred taxes | 168 | €66,140 | €64,751 | -€1,388 | -2.1% |
| Amounts payable | 17/49 | €4,045,294 | €5,147,463 | +€1.1m | +27.2% |
| Amounts payable after more than one year | 17 | €3,186,947 | €4,089,044 | +€902,097 | +28.3% |
| Financial debts | 170/4 | €70,824 | €31,580 | -€39,245 | -55.4% |
| Credit institutions | 173 | €70,824 | €31,580 | -€39,245 | -55.4% |
| Other amounts payable | 178/9 | €3,116,122 | €4,057,464 | +€941,341 | +30.2% |
| Amounts payable within one year | 42/48 | €736,358 | €764,409 | +€28,051 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €36,741 | €36,042 | -€699 | -1.9% |
| Financial debts | 43 | €8,955 | - | -€8,955 | |
| Credit institutions | 430/8 | €8,955 | - | -€8,955 | |
| Trade debts | 44 | €130,573 | €42,269 | -€88,304 | -67.6% |
| Suppliers | 440/4 | €130,573 | €42,269 | -€88,304 | -67.6% |
| Taxes, remuneration and social security | 45 | €12,228 | €11,904 | -€324 | -2.6% |
| Taxes | 450/3 | €12,228 | €11,904 | -€324 | -2.6% |
| Other amounts payable | 47/48 | €547,860 | €674,194 | +€126,334 | +23.1% |
| Accrued charges and deferred income | 492/3 | €121,990 | €294,010 | +€172,021 | +141.0% |
| Operating income | 70/76A | €454,530 | €282,585 | -€171,945 | -37.8% |
| Turnover | 70 | €180,000 | €189,000 | +€9,000 | +5.0% |
| Other operating income | 74 | €97,090 | €93,585 | -€3,505 | -3.6% |
| Non-recurring operating income | 76A | €177,440 | - | -€177,440 | |
| Operating charges | 60/66A | €279,421 | €213,659 | -€65,762 | -23.5% |
| Services and other goods | 61 | €193,159 | €118,746 | -€74,413 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,884 | €81,387 | +€11,503 | +16.5% |
| Other operating charges | 640/8 | €16,378 | €13,526 | -€2,851 | -17.4% |
| Operating profit (loss) | 9901 | €175,110 | €68,926 | -€106,183 | -60.6% |
| Financial income | 75/76B | €9,200 | €194,923 | +€185,723 | +2018.8% |
| Recurring financial income | 75 | €9,200 | €194,923 | +€185,723 | +2018.8% |
| Other financial income | 752/9 | €9,200 | €194,923 | +€185,723 | +2018.8% |
| Financial charges | 65/66B | €132,060 | €304,366 | +€172,306 | +130.5% |
| Recurring financial charges | 65 | €132,060 | €304,366 | +€172,306 | +130.5% |
| Debt charges | 650 | €5,674 | €11,483 | +€5,809 | +102.4% |
| Other financial charges | 652/9 | €126,386 | €292,883 | +€166,497 | +131.7% |
| Profit (loss) for the period before taxes | 9903 | €52,249 | -€40,517 | -€92,766 | |
| Transfer from deferred taxes | 780 | €386 | €1,388 | +€1,002 | +259.5% |
| Transfer to deferred taxes | 680 | €39,447 | - | -€39,447 | |
| Income taxes | 67/77 | €547 | €315 | -€232 | -42.4% |
| Taxes | 670/3 | €547 | €315 | -€232 | -42.4% |
| Profit (loss) for the period | 9904 | €12,641 | -€39,443 | -€52,085 | |
| Transfer from tax-exempt reserves | 789 | €1,159 | €4,165 | +€3,007 | +259.5% |
| Transfer to tax-exempt reserves | 689 | €118,354 | - | -€118,354 | |
| Profit (loss) for the period to be appropriated | 9905 | -€104,554 | -€35,278 | +€69,276 | +66.3% |
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 9 October 2026 via checked.be.