Bollies: 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.
Bollies
Largest movements
- Tangible fixed assets +€10,466
up €10,466 (+27.5%), from €38,027 to €48,493
of which Furniture and vehicles: +€7,544
- Intangible fixed assets -€9,125
down €9,125 (-12.3%), from €73,975 to €64,850
- Stocks and contracts -€4,400
down €4,400 (-54.1%), from €8,135 to €3,735
- Cash +€1,482
up €1,482 (+7.4%), from €19,908 to €21,390
mainly Depreciation (+€23,047) and Trade debts (+€18,788)
- Debts after one year -€19,697
down €19,697 (-29.3%), from €67,138 to €47,441
- Trade debts +€18,788
up €18,788 (+302%), from €6,214 to €25,002
- Tax, wage and social debts -€3,815
down €3,815 (-83.3%), from €4,582 to €767
- Other debts +€2,812
up €2,812 (+38.7%), from €7,263 to €10,075
- Gross operating margin -€14,357
down €14,357 (-24.4%), from €58,940 to €44,583
- Financial charges +€4,191
up €4,191 (+115%), from €3,658 to €7,849
- Depreciation -€3,488
down €3,488 (-13.1%), from €26,535 to €23,047
- Taxes -€1,707
down €1,707 (-82.5%), from €2,070 to €363
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,722 | €141,685 | -€2,037 | -1.4% |
| Fixed assets | 21/28 | €114,852 | €116,193 | +€1,341 | +1.2% |
| Intangible fixed assets | 21 | €73,975 | €64,850 | -€9,125 | -12.3% |
| Tangible fixed assets | 22/27 | €38,027 | €48,493 | +€10,466 | +27.5% |
| Plant, machinery and equipment | 23 | €38,027 | €40,949 | +€2,922 | +7.7% |
| Furniture and vehicles | 24 | - | €7,544 | +€7,544 | |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €28,870 | €25,492 | -€3,378 | -11.7% |
| Stocks and contracts in progress | 3 | €8,135 | €3,735 | -€4,400 | -54.1% |
| Stocks | 30/36 | €8,135 | €3,735 | -€4,400 | -54.1% |
| Cash at bank and in hand | 54/58 | €19,908 | €21,390 | +€1,482 | +7.4% |
| Deferred charges and accrued income | 490/1 | €827 | €367 | -€460 | -55.6% |
| Total equity and liabilities | 10/49 | €143,722 | €141,685 | -€2,037 | -1.4% |
| Equity | 10/15 | €39,083 | €38,703 | -€380 | -1.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,083 | €8,703 | -€380 | -4.2% |
| Amounts payable | 17/49 | €104,639 | €102,982 | -€1,657 | -1.6% |
| Amounts payable after more than one year | 17 | €67,138 | €47,441 | -€19,697 | -29.3% |
| Financial debts | 170/4 | €67,138 | €47,441 | -€19,697 | -29.3% |
| Amounts payable within one year | 42/48 | €37,501 | €55,541 | +€18,040 | +48.1% |
| Current portion of amounts payable after more than one year | 42 | €19,442 | €19,697 | +€255 | +1.3% |
| Trade debts | 44 | €6,214 | €25,002 | +€18,788 | +302% |
| Suppliers | 440/4 | €6,214 | €25,002 | +€18,788 | +302% |
| Taxes, remuneration and social security | 45 | €4,582 | €767 | -€3,815 | -83.3% |
| Taxes | 450/3 | €4,582 | €767 | -€3,815 | -83.3% |
| Other amounts payable | 47/48 | €7,263 | €10,075 | +€2,812 | +38.7% |
| Remuneration, social security and pensions | 62 | €8,533 | €8,007 | -€526 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,535 | €23,047 | -€3,488 | -13.1% |
| Other operating charges | 640/8 | €507 | €714 | +€207 | +40.8% |
| Gross operating margin | 9900 | €58,940 | €44,583 | -€14,357 | -24.4% |
| Operating profit (loss) | 9901 | €23,365 | €12,815 | -€10,550 | -45.2% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €3,658 | €7,849 | +€4,191 | +115% |
| Recurring financial charges | 65 | €3,658 | €7,849 | +€4,191 | +115% |
| Profit (loss) for the period before taxes | 9903 | €19,707 | €4,983 | -€14,724 | -74.7% |
| Income taxes | 67/77 | €2,070 | €363 | -€1,707 | -82.5% |
| Profit (loss) for the period | 9904 | €17,637 | €4,620 | -€13,017 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,637 | €4,620 | -€13,017 | -73.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.