BOLLER CONSULTANCY: 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.
BOLLER CONSULTANCY
Largest movements
- Current investments +€73,282
up €73,282 (+41.9%), from €175,000 to €248,282
- Cash -€17,286
down €17,286 (-13.8%), from €125,409 to €108,123
mainly Current investments (-€73,282) and Debts after one year (-€6,432)
- Tangible fixed assets -€13,569
down €13,569 (-43.4%), from €31,258 to €17,690
- Reserves +€47,121
up €47,121 (+14.7%), from €321,363 to €368,484
- Tax, wage and social debts +€8,042
up €8,042 (+70.4%), from €11,418 to €19,459
of which Taxes: +€8,042
- Debts after one year -€6,432
no longer reported in 2025 (was €6,432)
- Current portion of long-term debt -€6,274
down €6,274 (-49.4%), from €12,706 to €6,432
- Gross operating margin -€11,107
down €11,107 (-12.3%), from €90,668 to €79,561
- Financial income +€5,468
up €5,468 (+158%), from €3,454 to €8,923
- Financial charges +€2,034
up €2,034 (+389%), from €523 to €2,557
- Taxes -€1,857
down €1,857 (-7.2%), from €25,691 to €23,835
- Other operating charges -€1,211
down €1,211 (-46.3%), from €2,614 to €1,403
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 | €355,607 | €399,460 | +€43,853 | +12.3% |
| Fixed assets | 21/28 | €31,258 | €17,690 | -€13,569 | -43.4% |
| Tangible fixed assets | 22/27 | €31,258 | €17,690 | -€13,569 | -43.4% |
| Furniture and vehicles | 24 | €31,258 | €17,690 | -€13,569 | -43.4% |
| Current assets | 29/58 | €324,348 | €381,770 | +€57,422 | +17.7% |
| Amounts receivable within one year | 40/41 | €22,022 | €23,358 | +€1,336 | +6.1% |
| Trade receivables | 40 | €22,022 | €23,358 | +€1,336 | +6.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €175,000 | €248,282 | +€73,282 | +41.9% |
| Cash at bank and in hand | 54/58 | €125,409 | €108,123 | -€17,286 | -13.8% |
| Deferred charges and accrued income | 490/1 | €1,917 | €2,007 | +€90 | +4.7% |
| Total equity and liabilities | 10/49 | €355,607 | €399,460 | +€43,853 | +12.3% |
| Equity | 10/15 | €321,363 | €368,484 | +€47,121 | +14.7% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €321,363 | €368,484 | +€47,121 | +14.7% |
| Distributable reserves | 133 | €321,363 | €368,484 | +€47,121 | +14.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €34,243 | €30,975 | -€3,268 | -9.5% |
| Amounts payable after more than one year | 17 | €6,432 | - | -€6,432 | |
| Financial debts | 170/4 | €6,432 | - | -€6,432 | |
| Amounts payable within one year | 42/48 | €27,812 | €30,916 | +€3,104 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €12,706 | €6,432 | -€6,274 | -49.4% |
| Trade debts | 44 | €2,001 | €173 | -€1,829 | -91.4% |
| Suppliers | 440/4 | €2,001 | €173 | -€1,829 | -91.4% |
| Taxes, remuneration and social security | 45 | €11,418 | €19,459 | +€8,042 | +70.4% |
| Taxes | 450/3 | €11,418 | €19,459 | +€8,042 | +70.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,687 | €4,852 | +€3,166 | +188% |
| Accrued charges and deferred income | 492/3 | - | €59 | +€59 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,569 | €13,569 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,614 | €1,403 | -€1,211 | -46.3% |
| Gross operating margin | 9900 | €90,668 | €79,561 | -€11,107 | -12.3% |
| Operating profit (loss) | 9901 | €74,486 | €64,590 | -€9,896 | -13.3% |
| Financial income | 75/76B | €3,454 | €8,923 | +€5,468 | +158% |
| Recurring financial income | 75 | €3,454 | €8,923 | +€5,468 | +158% |
| Financial charges | 65/66B | €523 | €2,557 | +€2,034 | +389% |
| Recurring financial charges | 65 | €523 | €2,557 | +€2,034 | +389% |
| Profit (loss) for the period before taxes | 9903 | €77,417 | €70,955 | -€6,462 | -8.3% |
| Income taxes | 67/77 | €25,691 | €23,835 | -€1,857 | -7.2% |
| Profit (loss) for the period | 9904 | €51,725 | €47,121 | -€4,605 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,725 | €47,121 | -€4,605 | -8.9% |
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 17 October 2026 via checked.be.