BOLINGO CONCEPT: 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.
BOLINGO CONCEPT
Largest movements
- Receivables within one year -€79,571
down €79,571 (-59.4%), from €134,016 to €54,445
of which Other amounts receivable: -€71,707
- Cash -€7,238
down €7,238 (-55.9%), from €12,949 to €5,711
mainly Other debts (-€102,000) and Tax, wage and social debts (-€29,854)
- Tangible fixed assets -€3,008
down €3,008 (-43.7%), from €6,886 to €3,879
- Other debts -€102,000
no longer reported in 2025 (was €102,000)
- Profit (loss) carried forward +€29,892
up €29,892 (+276%), from €10,820 to €40,712
- Tax, wage and social debts -€29,854
down €29,854 (-73.7%), from €40,503 to €10,649
- Trade debts +€12,145
up €12,145 (+42,823%), from €28 to €12,173
- Gross operating margin -€10,107
down €10,107 (-18.2%), from €55,414 to €45,307
- Taxes -€4,990
down €4,990 (-36.2%), from €13,770 to €8,780
- Other operating charges +€4,689
new in 2025: €4,689
- Financial income -€3,222
down €3,222 (-65.8%), from €4,895 to €1,672
- Depreciation +€763
up €763 (+34.0%), from €2,245 to €3,008
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 | €153,852 | €64,034 | -€89,817 | -58.4% |
| Fixed assets | 21/28 | €6,886 | €3,879 | -€3,008 | -43.7% |
| Tangible fixed assets | 22/27 | €6,886 | €3,879 | -€3,008 | -43.7% |
| Furniture and vehicles | 24 | €6,886 | €3,879 | -€3,008 | -43.7% |
| Current assets | 29/58 | €146,965 | €60,156 | -€86,809 | -59.1% |
| Amounts receivable within one year | 40/41 | €134,016 | €54,445 | -€79,571 | -59.4% |
| Trade receivables | 40 | €9,116 | €1,252 | -€7,864 | -86.3% |
| Other amounts receivable | 41 | €124,900 | €53,193 | -€71,707 | -57.4% |
| Cash at bank and in hand | 54/58 | €12,949 | €5,711 | -€7,238 | -55.9% |
| Total equity and liabilities | 10/49 | €153,852 | €64,034 | -€89,817 | -58.4% |
| Equity | 10/15 | €11,320 | €41,212 | +€29,892 | +264% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,820 | €40,712 | +€29,892 | +276% |
| Amounts payable | 17/49 | €142,532 | €22,822 | -€119,710 | -84.0% |
| Amounts payable within one year | 42/48 | €142,532 | €22,822 | -€119,710 | -84.0% |
| Trade debts | 44 | €28 | €12,173 | +€12,145 | +42,823% |
| Suppliers | 440/4 | €28 | €12,173 | +€12,145 | +42,823% |
| Taxes, remuneration and social security | 45 | €40,503 | €10,649 | -€29,854 | -73.7% |
| Taxes | 450/3 | €40,503 | €10,649 | -€29,854 | -73.7% |
| Other amounts payable | 47/48 | €102,000 | - | -€102,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,245 | €3,008 | +€763 | +34.0% |
| Other operating charges | 640/8 | - | €4,689 | +€4,689 | |
| Gross operating margin | 9900 | €55,414 | €45,307 | -€10,107 | -18.2% |
| Operating profit (loss) | 9901 | €53,170 | €37,610 | -€15,559 | -29.3% |
| Financial income | 75/76B | €4,895 | €1,672 | -€3,222 | -65.8% |
| Recurring financial income | 75 | €4,895 | €1,672 | -€3,222 | -65.8% |
| Financial charges | 65/66B | €180 | €610 | +€430 | +238% |
| Recurring financial charges | 65 | €180 | €610 | +€430 | +238% |
| Profit (loss) for the period before taxes | 9903 | €57,884 | €38,673 | -€19,211 | -33.2% |
| Income taxes | 67/77 | €13,770 | €8,780 | -€4,990 | -36.2% |
| Profit (loss) for the period | 9904 | €44,114 | €29,892 | -€14,222 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,114 | €29,892 | -€14,222 | -32.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.