BOLLAERT: what changed
Two fiscal 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 +€3,963
up €3,963 (+9.0%), from €43,919 to €47,882
mainly Net result for the year (+€5,066) and Receivables within one year (+€2,266)
- Receivables within one year -€2,266
down €2,266 (-3.4%), from €67,384 to €65,118
of which Trade receivables: -€4,790
- Reserves +€5,000
up €5,000 (+5.9%), from €84,938 to €89,938
- Tax, wage and social debts -€3,357
down €3,357 (-54.8%), from €6,130 to €2,773
- Gross operating margin -€10,100
down €10,100 (-65.8%), from €15,340 to €5,240
- Taxes -€1,894
down €1,894 (-43.1%), from €4,393 to €2,498
- Financial income -€195
down €195 (-6.3%), from €3,110 to €2,915
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 | €111,303 | €113,000 | +€1,697 | +1.5% |
| Current assets | 29/58 | €111,303 | €113,000 | +€1,697 | +1.5% |
| Amounts receivable within one year | 40/41 | €67,384 | €65,118 | -€2,266 | -3.4% |
| Trade receivables | 40 | €16,450 | €11,660 | -€4,790 | -29.1% |
| Other amounts receivable | 41 | €50,934 | €53,458 | +€2,524 | +5.0% |
| Cash at bank and in hand | 54/58 | €43,919 | €47,882 | +€3,963 | +9.0% |
| Total equity and liabilities | 10/49 | €111,303 | €113,000 | +€1,697 | +1.5% |
| Equity | 10/15 | €105,161 | €110,227 | +€5,066 | +4.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €84,938 | €89,938 | +€5,000 | +5.9% |
| Distributable reserves | 133 | €84,938 | €89,938 | +€5,000 | +5.9% |
| Profit (loss) carried forward | 14 | €222 | €289 | +€66 | +29.9% |
| Amounts payable | 17/49 | €6,142 | €2,773 | -€3,369 | -54.9% |
| Amounts payable within one year | 42/48 | €6,142 | €2,773 | -€3,369 | -54.9% |
| Trade debts | 44 | €12 | - | -€12 | |
| Suppliers | 440/4 | €12 | - | -€12 | |
| Taxes, remuneration and social security | 45 | €6,130 | €2,773 | -€3,357 | -54.8% |
| Taxes | 450/3 | €6,130 | €2,773 | -€3,357 | -54.8% |
| Other operating charges | 640/8 | €599 | €545 | -€53 | -8.9% |
| Gross operating margin | 9900 | €15,340 | €5,240 | -€10,100 | -65.8% |
| Operating profit (loss) | 9901 | €14,742 | €4,695 | -€10,047 | -68.2% |
| Financial income | 75/76B | €3,110 | €2,915 | -€195 | -6.3% |
| Recurring financial income | 75 | €3,110 | €2,915 | -€195 | -6.3% |
| Financial charges | 65/66B | €39 | €45 | +€6 | +16.1% |
| Recurring financial charges | 65 | €39 | €45 | +€6 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €17,813 | €7,565 | -€10,248 | -57.5% |
| Income taxes | 67/77 | €4,393 | €2,498 | -€1,894 | -43.1% |
| Profit (loss) for the period | 9904 | €13,420 | €5,066 | -€8,353 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,420 | €5,066 | -€8,353 | -62.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.