Bolingoli Management: 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.
Bolingoli Management
Largest movements
- Cash -€414,366
down €414,366 (-96.5%), from €429,551 to €15,185
mainly Investment in fixed assets (net) (-€272,269) and Receivables within one year (-€69,642)
- Tangible fixed assets +€238,252
up €238,252 (+16.1%), from €1.5m to €1.7m
- Receivables within one year +€69,642
up €69,642 (+4.5%), from €1.6m to €1.6m
of which Other amounts receivable: +€250,963
- Reserves -€55,512
down €55,512 (-1.9%), from €2.9m to €2.8m
- Debts after one year -€54,548
down €54,548 (-10.2%), from €537,198 to €482,650
- Other operating charges -€190,263
down €190,263 (-99.8%), from €190,549 to €286
- Financial income +€69,725
up €69,725 (+1,437%), from €4,852 to €74,577
- Financial charges -€12,524
down €12,524 (-93.4%), from €13,403 to €879
- Depreciation +€11,339
up €11,339 (+50.0%), from €22,678 to €34,017
- Gross operating margin +€4,267
up €4,267 (+4.3%), from -€99,173 to -€94,906
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 | €3,468,668 | €3,361,743 | -€106,925 | -3.1% |
| Fixed assets | 21/28 | €1,475,678 | €1,713,930 | +€238,252 | +16.1% |
| Tangible fixed assets | 22/27 | €1,475,678 | €1,713,930 | +€238,252 | +16.1% |
| Land and buildings | 22 | €1,475,678 | €1,713,930 | +€238,252 | +16.1% |
| Current assets | 29/58 | €1,992,990 | €1,647,813 | -€345,177 | -17.3% |
| Amounts receivable within one year | 40/41 | €1,562,986 | €1,632,628 | +€69,642 | +4.5% |
| Trade receivables | 40 | €477,463 | €296,142 | -€181,321 | -38.0% |
| Other amounts receivable | 41 | €1,085,523 | €1,336,486 | +€250,963 | +23.1% |
| Cash at bank and in hand | 54/58 | €429,551 | €15,185 | -€414,366 | -96.5% |
| Deferred charges and accrued income | 490/1 | €453 | €0 | -€453 | -100% |
| Total equity and liabilities | 10/49 | €3,468,668 | €3,361,743 | -€106,925 | -3.1% |
| Equity | 10/15 | €2,874,995 | €2,819,483 | -€55,512 | -1.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €2,874,994 | €2,819,482 | -€55,512 | -1.9% |
| Distributable reserves | 133 | €2,874,994 | €2,819,482 | -€55,512 | -1.9% |
| Amounts payable | 17/49 | €593,673 | €542,260 | -€51,413 | -8.7% |
| Amounts payable after more than one year | 17 | €537,198 | €482,650 | -€54,548 | -10.2% |
| Financial debts | 170/4 | €537,198 | €482,650 | -€54,548 | -10.2% |
| Amounts payable within one year | 42/48 | €56,475 | €59,610 | +€3,135 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €30,510 | €31,639 | +€1,129 | +3.7% |
| Trade debts | 44 | €1,965 | €6,374 | +€4,409 | +224% |
| Suppliers | 440/4 | €1,965 | €6,374 | +€4,409 | +224% |
| Taxes, remuneration and social security | 45 | €24,000 | €15,996 | -€8,004 | -33.3% |
| Taxes | 450/3 | €15,000 | €15,996 | +€996 | +6.6% |
| Remuneration and social security | 454/9 | €9,000 | €0 | -€9,000 | -100% |
| Other amounts payable | 47/48 | - | €5,600 | +€5,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,678 | €34,017 | +€11,339 | +50.0% |
| Other operating charges | 640/8 | €190,549 | €286 | -€190,263 | -99.8% |
| Gross operating margin | 9900 | -€99,173 | -€94,906 | +€4,267 | +4.3% |
| Operating profit (loss) | 9901 | -€312,401 | -€129,210 | +€183,191 | +58.6% |
| Financial income | 75/76B | €4,852 | €74,577 | +€69,725 | +1,437% |
| Recurring financial income | 75 | €4,852 | €74,577 | +€69,725 | +1,437% |
| Financial charges | 65/66B | €13,403 | €879 | -€12,524 | -93.4% |
| Recurring financial charges | 65 | €13,403 | €879 | -€12,524 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | -€320,951 | -€55,512 | +€265,439 | +82.7% |
| Profit (loss) for the period | 9904 | -€320,951 | -€55,512 | +€265,439 | +82.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€320,951 | -€55,512 | +€265,439 | +82.7% |
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 31 October 2026 via checked.be.