BOLLAERT: 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.
BOLLAERT
Largest movements
- Cash +€1,083
up €1,083 (+4.3%), from €25,403 to €26,485
mainly Net result for the year (+€2,134) and Stocks and contracts (+€126)
- Receivables within one year +€479
up €479 (+21.3%), from €2,251 to €2,730
of which Other amounts receivable: +€430
- Profit (loss) carried forward +€1,844
up €1,844, from -€1,844 to €0
- Tax, wage and social debts -€798
down €798 (-58.9%), from €1,356 to €558
of which Taxes: -€798
- Gross operating margin +€3,654
up €3,654 (+580%), from €630 to €4,284
- Other operating charges +€771
up €771 (+97.9%), from €788 to €1,559
- Taxes +€264
up €264 (+197%), from €134 to €399
- Staff costs +€208
new in 2025: €208
- Financial income +€103
new in 2025: €103
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 | €30,738 | €32,091 | +€1,353 | +4.4% |
| Current assets | 29/58 | €30,738 | €32,091 | +€1,353 | +4.4% |
| Stocks and contracts in progress | 3 | €2,441 | €2,315 | -€126 | -5.1% |
| Stocks | 30/36 | €2,441 | €2,315 | -€126 | -5.1% |
| Amounts receivable within one year | 40/41 | €2,251 | €2,730 | +€479 | +21.3% |
| Trade receivables | 40 | €1,590 | €1,640 | +€50 | +3.1% |
| Other amounts receivable | 41 | €661 | €1,091 | +€430 | +65.1% |
| Cash at bank and in hand | 54/58 | €25,403 | €26,485 | +€1,083 | +4.3% |
| Deferred charges and accrued income | 490/1 | €643 | €560 | -€83 | -12.9% |
| Total equity and liabilities | 10/49 | €30,738 | €32,091 | +€1,353 | +4.4% |
| Equity | 10/15 | €29,327 | €31,461 | +€2,134 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,572 | €12,861 | +€289 | +2.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €255 | €255 | = | 0.0% |
| Distributable reserves | 133 | €12,317 | €12,606 | +€289 | +2.3% |
| Profit (loss) carried forward | 14 | -€1,844 | €0 | +€1,844 | |
| Amounts payable | 17/49 | €1,410 | €630 | -€780 | -55.3% |
| Amounts payable within one year | 42/48 | €1,410 | €630 | -€780 | -55.3% |
| Trade debts | 44 | €54 | €0 | -€54 | -100% |
| Suppliers | 440/4 | €54 | €0 | -€54 | -100% |
| Taxes, remuneration and social security | 45 | €1,356 | €558 | -€798 | -58.9% |
| Taxes | 450/3 | €1,179 | €380 | -€798 | -67.7% |
| Remuneration and social security | 454/9 | €178 | €178 | = | 0.0% |
| Other amounts payable | 47/48 | - | €72 | +€72 | |
| Remuneration, social security and pensions | 62 | - | €208 | +€208 | |
| Other operating charges | 640/8 | €788 | €1,559 | +€771 | +97.9% |
| Gross operating margin | 9900 | €630 | €4,284 | +€3,654 | +580% |
| Operating profit (loss) | 9901 | -€158 | €2,517 | +€2,675 | |
| Financial income | 75/76B | - | €103 | +€103 | |
| Recurring financial income | 75 | - | €103 | +€103 | |
| Financial charges | 65/66B | €72 | €88 | +€16 | +21.5% |
| Recurring financial charges | 65 | €72 | €88 | +€16 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | -€230 | €2,532 | +€2,762 | |
| Income taxes | 67/77 | €134 | €399 | +€264 | +197% |
| Profit (loss) for the period | 9904 | -€364 | €2,134 | +€2,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€364 | €2,134 | +€2,498 |
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 16 October 2026 via checked.be.