Boll.IT: 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.
Boll.IT
Largest movements
- Tangible fixed assets +€70,050
up €70,050 (+290.2%), from €24,135 to €94,185
of which Leasing and similar rights: +€78,902
- Cash -€18,797
down €18,797 (-45.1%), from €41,678 to €22,881
mainly Investment in fixed assets (net) (-€88,668) and Contributions, distributions and other (-€61,371)
- Stocks and contracts +€11,315
up €11,315 (+136.5%), from €8,292 to €19,608
- Receivables within one year -€8,991
down €8,991 (-29.8%), from €30,181 to €21,189
of which Other amounts receivable: -€11,936
- Debts after one year +€46,370
new in 2025: €46,370
- Reserves -€20,813
down €20,813 (-20.5%), from €101,371 to €80,557
- Current portion of long-term debt +€12,831
up €12,831, from €0 to €12,831
- Other debts +€12,006
new in 2025: €12,006
- Short-term financial debts +€2,218
up €2,218 (+215.0%), from €1,031 to €3,249
- Gross operating margin +€14,475
up €14,475 (+24.0%), from €60,260 to €74,735
- Depreciation +€2,580
up €2,580 (+14.9%), from €17,371 to €19,951
- Other operating charges +€2,393
up €2,393 (+231.1%), from €1,035 to €3,428
- Financial charges +€1,740
up €1,740 (+309.2%), from €563 to €2,303
- Financial income +€804
up €804 (+280.5%), from €286 to €1,090
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 | €109,029 | €162,093 | +€53,063 | +48.7% |
| Fixed assets | 21/28 | €26,502 | €95,219 | +€68,717 | +259.3% |
| Intangible fixed assets | 21 | €2,367 | €1,033 | -€1,333 | -56.3% |
| Tangible fixed assets | 22/27 | €24,135 | €94,185 | +€70,050 | +290.2% |
| Plant, machinery and equipment | 23 | €19,123 | €13,094 | -€6,029 | -31.5% |
| Furniture and vehicles | 24 | €5,012 | €2,188 | -€2,824 | -56.3% |
| Leasing and similar rights | 25 | €0 | €78,902 | +€78,902 | |
| Current assets | 29/58 | €82,527 | €66,874 | -€15,653 | -19.0% |
| Stocks and contracts in progress | 3 | €8,292 | €19,608 | +€11,315 | +136.5% |
| Stocks | 30/36 | €8,292 | €19,608 | +€11,315 | +136.5% |
| Amounts receivable within one year | 40/41 | €30,181 | €21,189 | -€8,991 | -29.8% |
| Trade receivables | 40 | €15,830 | €18,775 | +€2,945 | +18.6% |
| Other amounts receivable | 41 | €14,350 | €2,414 | -€11,936 | -83.2% |
| Current investments | 50/53 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €41,678 | €22,881 | -€18,797 | -45.1% |
| Deferred charges and accrued income | 490/1 | €2,376 | €2,196 | -€180 | -7.6% |
| Total equity and liabilities | 10/49 | €109,029 | €162,093 | +€53,063 | +48.7% |
| Equity | 10/15 | €101,491 | €80,677 | -€20,813 | -20.5% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €101,371 | €80,557 | -€20,813 | -20.5% |
| Distributable reserves | 133 | €101,371 | €80,557 | -€20,813 | -20.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,539 | €81,415 | +€73,877 | +980.0% |
| Amounts payable after more than one year | 17 | - | €46,370 | +€46,370 | |
| Financial debts | 170/4 | - | €46,370 | +€46,370 | |
| Amounts payable within one year | 42/48 | €7,539 | €35,045 | +€27,507 | +364.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €12,831 | +€12,831 | |
| Financial debts | 43 | €1,031 | €3,249 | +€2,218 | +215.0% |
| Credit institutions | 430/8 | €1,031 | €3,249 | +€2,218 | +215.0% |
| Trade debts | 44 | €1,574 | €1,647 | +€72 | +4.6% |
| Suppliers | 440/4 | €1,574 | €1,647 | +€72 | +4.6% |
| Advances received on contracts in progress | 46 | - | €15 | +€15 | |
| Taxes, remuneration and social security | 45 | €4,933 | €5,298 | +€365 | +7.4% |
| Taxes | 450/3 | €4,929 | €5,298 | +€369 | +7.5% |
| Remuneration and social security | 454/9 | €4 | €0 | -€4 | -100.0% |
| Other amounts payable | 47/48 | - | €12,006 | +€12,006 | |
| Non-recurring operating income | 76A | - | €13,658 | +€13,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,371 | €19,951 | +€2,580 | +14.9% |
| Other operating charges | 640/8 | €1,035 | €3,428 | +€2,393 | +231.1% |
| Gross operating margin | 9900 | €60,260 | €74,735 | +€14,475 | +24.0% |
| Operating profit (loss) | 9901 | €41,853 | €51,355 | +€9,503 | +22.7% |
| Financial income | 75/76B | €286 | €1,090 | +€804 | +280.5% |
| Recurring financial income | 75 | €286 | €1,090 | +€804 | +280.5% |
| Financial charges | 65/66B | €563 | €2,303 | +€1,740 | +309.2% |
| Recurring financial charges | 65 | €563 | €2,303 | +€1,740 | +309.2% |
| Profit (loss) for the period before taxes | 9903 | €41,577 | €50,143 | +€8,566 | +20.6% |
| Income taxes | 67/77 | €9,897 | €9,585 | -€312 | -3.2% |
| Profit (loss) for the period | 9904 | €31,679 | €40,557 | +€8,878 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,679 | €40,557 | +€8,878 | +28.0% |
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 12 October 2026 via checked.be.