BOLLAND MOTOR: 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.
BOLLAND MOTOR
Largest movements
- Cash +€4,376
up €4,376 (+161%), from €2,715 to €7,091
mainly Net result for the year (+€19,837) and Depreciation (+€2,030)
- Receivables within one year +€3,338
up €3,338 (+317%), from €1,053 to €4,391
- Tangible fixed assets -€2,030
down €2,030 (-5.0%), from €40,755 to €38,725
- Profit (loss) carried forward +€19,837
up €19,837 (+20.7%), from -€96,008 to -€76,171
- Tax, wage and social debts -€7,234
down €7,234 (-6.5%), from €112,069 to €104,835
of which Remuneration and social security: -€4,658
- Trade debts -€6,919
down €6,919 (-15.7%), from €44,157 to €37,238
- Gross operating margin -€54,729
down €54,729 (-69.9%), from €78,253 to €23,525
- Staff costs -€29,106
down €29,106 (-95.8%), from €30,367 to €1,261
- Financial charges -€12,443
down €12,443 (-96.9%), from €12,839 to €397
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 | €107,825 | €113,509 | +€5,684 | +5.3% |
| Fixed assets | 21/28 | €40,755 | €38,725 | -€2,030 | -5.0% |
| Tangible fixed assets | 22/27 | €40,755 | €38,725 | -€2,030 | -5.0% |
| Land and buildings | 22 | €40,755 | €38,725 | -€2,030 | -5.0% |
| Current assets | 29/58 | €67,070 | €74,783 | +€7,714 | +11.5% |
| Stocks and contracts in progress | 3 | €63,302 | €63,302 | = | 0.0% |
| Stocks | 30/36 | €63,302 | €63,302 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,053 | €4,391 | +€3,338 | +317% |
| Trade receivables | 40 | €1,053 | €4,391 | +€3,338 | +317% |
| Cash at bank and in hand | 54/58 | €2,715 | €7,091 | +€4,376 | +161% |
| Total equity and liabilities | 10/49 | €107,825 | €113,509 | +€5,684 | +5.3% |
| Equity | 10/15 | -€86,314 | -€66,477 | +€19,837 | +23.0% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €1,494 | €1,494 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,494 | €1,494 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,494 | €1,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,008 | -€76,171 | +€19,837 | +20.7% |
| Amounts payable | 17/49 | €194,139 | €179,986 | -€14,154 | -7.3% |
| Amounts payable after more than one year | 17 | €30,958 | €30,958 | = | 0.0% |
| Financial debts | 170/4 | €30,958 | €30,958 | = | 0.0% |
| Amounts payable within one year | 42/48 | €163,181 | €149,027 | -€14,154 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €6,954 | €6,954 | = | 0.0% |
| Trade debts | 44 | €44,157 | €37,238 | -€6,919 | -15.7% |
| Suppliers | 440/4 | €44,157 | €37,238 | -€6,919 | -15.7% |
| Taxes, remuneration and social security | 45 | €112,069 | €104,835 | -€7,234 | -6.5% |
| Taxes | 450/3 | €43,100 | €40,525 | -€2,576 | -6.0% |
| Remuneration and social security | 454/9 | €68,969 | €64,311 | -€4,658 | -6.8% |
| Remuneration, social security and pensions | 62 | €30,367 | €1,261 | -€29,106 | -95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,455 | €2,030 | -€425 | -17.3% |
| Other operating charges | 640/8 | €407 | - | -€407 | |
| Gross operating margin | 9900 | €78,253 | €23,525 | -€54,729 | -69.9% |
| Operating profit (loss) | 9901 | €45,025 | €20,234 | -€24,791 | -55.1% |
| Financial charges | 65/66B | €12,839 | €397 | -€12,443 | -96.9% |
| Recurring financial charges | 65 | €12,839 | €397 | -€12,443 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €32,186 | €19,837 | -€12,348 | -38.4% |
| Profit (loss) for the period | 9904 | €32,186 | €19,837 | -€12,348 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,186 | €19,837 | -€12,348 | -38.4% |
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.