BOLIVE: 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.
BOLIVE
Largest movements
- Receivables within one year -€26,201
down €26,201 (-35.7%), from €73,416 to €47,215
of which Trade receivables: -€25,712
- Cash +€11,193
up €11,193 (+19.8%), from €56,489 to €67,683
mainly Receivables within one year (+€26,201) and Trade debts (+€2,534)
- Profit (loss) carried forward -€17,541
down €17,541 (-25.9%), from -€67,808 to -€85,349
- Trade debts +€2,534
up €2,534 (+52.0%), from €4,870 to €7,403
- Write-downs +€26,012
new in 2025: €26,012
- Gross operating margin +€7,109
up €7,109 (+470%), from €1,512 to €8,622
- Other operating charges -€1,151
no longer reported in 2025 (was €1,151)
- Financial charges +€94
up €94 (+166%), from €56 to €150
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 | €129,905 | €114,897 | -€15,007 | -11.6% |
| Current assets | 29/58 | €129,905 | €114,897 | -€15,007 | -11.6% |
| Amounts receivable within one year | 40/41 | €73,416 | €47,215 | -€26,201 | -35.7% |
| Trade receivables | 40 | €25,712 | - | -€25,712 | |
| Other amounts receivable | 41 | €47,704 | €47,215 | -€489 | -1.0% |
| Cash at bank and in hand | 54/58 | €56,489 | €67,683 | +€11,193 | +19.8% |
| Total equity and liabilities | 10/49 | €129,905 | €114,897 | -€15,007 | -11.6% |
| Equity | 10/15 | €125,035 | €107,494 | -€17,541 | -14.0% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €127,843 | €127,843 | = | 0.0% |
| Non-distributable reserves | 130/1 | €127,843 | €127,843 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €121,343 | €121,343 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,808 | -€85,349 | -€17,541 | -25.9% |
| Amounts payable | 17/49 | €4,870 | €7,403 | +€2,534 | +52.0% |
| Amounts payable within one year | 42/48 | €4,870 | €7,403 | +€2,534 | +52.0% |
| Trade debts | 44 | €4,870 | €7,403 | +€2,534 | +52.0% |
| Suppliers | 440/4 | €4,870 | €7,403 | +€2,534 | +52.0% |
| Non-recurring operating income | 76A | €77 | - | -€77 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €26,012 | +€26,012 | |
| Other operating charges | 640/8 | €1,151 | - | -€1,151 | |
| Gross operating margin | 9900 | €1,512 | €8,622 | +€7,109 | +470% |
| Operating profit (loss) | 9901 | €361 | -€17,391 | -€17,752 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €56 | €150 | +€94 | +166% |
| Recurring financial charges | 65 | €56 | €150 | +€94 | +166% |
| Profit (loss) for the period before taxes | 9903 | €305 | -€17,541 | -€17,846 | |
| Profit (loss) for the period | 9904 | €305 | -€17,541 | -€17,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €305 | -€17,541 | -€17,846 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.