BOLLEN FILS: 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.
BOLLEN FILS
Largest movements
- Receivables within one year +€17,920
up €17,920 (+8.6%), from €208,578 to €226,498
- Reserves +€50,000
up €50,000 (+7.5%), from €670,000 to €720,000
of which Distributable reserves: +€50,000
- Debts after one year -€30,000
down €30,000 (-34.3%), from €87,500 to €57,500
- Trade debts -€17,999
down €17,999 (-95.8%), from €18,794 to €795
- Other debts +€12,839
up €12,839 (+3,053%), from €420 to €13,259
- Gross operating margin -€105,578
down €105,578 (-57.8%), from €182,605 to €77,026
- Taxes -€30,461
down €30,461 (-65.0%), from €46,896 to €16,436
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 | €899,326 | €914,688 | +€15,362 | +1.7% |
| Fixed assets | 21/28 | €683,501 | €681,500 | -€2,001 | -0.3% |
| Tangible fixed assets | 22/27 | €2,001 | - | -€2,001 | |
| Furniture and vehicles | 24 | €2,001 | - | -€2,001 | |
| Financial fixed assets | 28 | €681,500 | €681,500 | = | 0.0% |
| Current assets | 29/58 | €215,825 | €233,188 | +€17,363 | +8.0% |
| Amounts receivable within one year | 40/41 | €208,578 | €226,498 | +€17,920 | +8.6% |
| Other amounts receivable | 41 | €208,578 | €226,498 | +€17,920 | +8.6% |
| Cash at bank and in hand | 54/58 | €3,299 | €1,243 | -€2,056 | -62.3% |
| Deferred charges and accrued income | 490/1 | €3,947 | €5,446 | +€1,499 | +38.0% |
| Total equity and liabilities | 10/49 | €899,326 | €914,688 | +€15,362 | +1.7% |
| Equity | 10/15 | €776,253 | €822,693 | +€46,439 | +6.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €670,000 | €720,000 | +€50,000 | +7.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €660,000 | €710,000 | +€50,000 | +7.6% |
| Profit (loss) carried forward | 14 | €6,253 | €2,693 | -€3,561 | -56.9% |
| Amounts payable | 17/49 | €123,072 | €91,995 | -€31,077 | -25.3% |
| Amounts payable after more than one year | 17 | €87,500 | €57,500 | -€30,000 | -34.3% |
| Other amounts payable | 178/9 | €87,500 | €57,500 | -€30,000 | -34.3% |
| Amounts payable within one year | 42/48 | €30,327 | €29,362 | -€965 | -3.2% |
| Trade debts | 44 | €18,794 | €795 | -€17,999 | -95.8% |
| Suppliers | 440/4 | €18,794 | €795 | -€17,999 | -95.8% |
| Taxes, remuneration and social security | 45 | €11,113 | €15,308 | +€4,195 | +37.8% |
| Taxes | 450/3 | €8,463 | €12,658 | +€4,195 | +49.6% |
| Remuneration and social security | 454/9 | €2,650 | €2,650 | = | 0.0% |
| Other amounts payable | 47/48 | €420 | €13,259 | +€12,839 | +3,053% |
| Accrued charges and deferred income | 492/3 | €5,245 | €5,133 | -€112 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,001 | €2,001 | -€0 | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €182,605 | €77,026 | -€105,578 | -57.8% |
| Operating profit (loss) | 9901 | €180,217 | €74,626 | -€105,590 | -58.6% |
| Financial income | 75/76B | €3,940 | €5,438 | +€1,499 | +38.0% |
| Recurring financial income | 75 | €3,940 | €5,438 | +€1,499 | +38.0% |
| Financial charges | 65/66B | €5,295 | €5,425 | +€130 | +2.4% |
| Recurring financial charges | 65 | €5,295 | €5,425 | +€130 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €178,861 | €74,640 | -€104,222 | -58.3% |
| Income taxes | 67/77 | €46,896 | €16,436 | -€30,461 | -65.0% |
| Profit (loss) for the period | 9904 | €131,965 | €58,204 | -€73,761 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €131,965 | €58,204 | -€73,761 | -55.9% |
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 22 October 2026 via checked.be.