BOLLO: 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.
BOLLO
Largest movements
- Current investments +€100,256
new in 2025: €100,256
- Cash -€56,266
down €56,266 (-40.0%), from €140,810 to €84,544
mainly Current investments (-€100,256) and Contributions, distributions and other (-€69,077)
- Receivables within one year +€5,688
up €5,688 (+83.4%), from €6,821 to €12,509
of which Other amounts receivable: +€6,573
- Other debts +€67,656
up €67,656 (+4,763%), from €1,421 to €69,077
- Debts after one year -€17,812
down €17,812 (-13.9%), from €128,386 to €110,574
- Accrued charges and deferred income -€3,665
down €3,665 (-99.1%), from €3,700 to €34
- Gross operating margin +€21,406
up €21,406 (+22.8%), from €93,999 to €115,404
- Taxes +€3,381
up €3,381 (+14.5%), from €23,382 to €26,763
- Depreciation -€3,212
down €3,212 (-17.3%), from €18,585 to €15,374
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 | €312,846 | €364,021 | +€51,176 | +16.4% |
| Fixed assets | 21/28 | €162,242 | €162,498 | +€255 | +0.2% |
| Tangible fixed assets | 22/27 | €162,242 | €162,498 | +€255 | +0.2% |
| Plant, machinery and equipment | 23 | €1,207 | €492 | -€714 | -59.2% |
| Furniture and vehicles | 24 | €2,975 | €15,828 | +€12,853 | +432% |
| Other tangible fixed assets | 26 | €158,060 | €146,177 | -€11,883 | -7.5% |
| Current assets | 29/58 | €150,604 | €201,524 | +€50,920 | +33.8% |
| Amounts receivable within one year | 40/41 | €6,821 | €12,509 | +€5,688 | +83.4% |
| Trade receivables | 40 | €2,590 | €1,705 | -€885 | -34.2% |
| Other amounts receivable | 41 | €4,231 | €10,804 | +€6,573 | +155% |
| Current investments | 50/53 | - | €100,256 | +€100,256 | |
| Cash at bank and in hand | 54/58 | €140,810 | €84,544 | -€56,266 | -40.0% |
| Deferred charges and accrued income | 490/1 | €2,972 | €4,215 | +€1,243 | +41.8% |
| Total equity and liabilities | 10/49 | €312,846 | €364,021 | +€51,176 | +16.4% |
| Equity | 10/15 | €154,202 | €155,393 | +€1,191 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,502 | €136,693 | +€1,191 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,642 | €134,833 | +€1,191 | +0.9% |
| Profit (loss) carried forward | 14 | €100 | €100 | = | 0.0% |
| Amounts payable | 17/49 | €158,644 | €208,628 | +€49,984 | +31.5% |
| Amounts payable after more than one year | 17 | €128,386 | €110,574 | -€17,812 | -13.9% |
| Financial debts | 170/4 | €128,386 | €110,574 | -€17,812 | -13.9% |
| Amounts payable within one year | 42/48 | €26,559 | €98,021 | +€71,462 | +269% |
| Current portion of amounts payable after more than one year | 42 | €17,604 | €17,812 | +€209 | +1.2% |
| Trade debts | 44 | €2,903 | €4,799 | +€1,896 | +65.3% |
| Suppliers | 440/4 | €2,903 | €4,799 | +€1,896 | +65.3% |
| Advances received on contracts in progress | 46 | - | €1,256 | +€1,256 | |
| Taxes, remuneration and social security | 45 | €4,632 | €5,077 | +€445 | +9.6% |
| Taxes | 450/3 | €4,632 | €5,077 | +€445 | +9.6% |
| Other amounts payable | 47/48 | €1,421 | €69,077 | +€67,656 | +4,763% |
| Accrued charges and deferred income | 492/3 | €3,700 | €34 | -€3,665 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,585 | €15,374 | -€3,212 | -17.3% |
| Other operating charges | 640/8 | €725 | €751 | +€26 | +3.6% |
| Gross operating margin | 9900 | €93,999 | €115,404 | +€21,406 | +22.8% |
| Operating profit (loss) | 9901 | €74,689 | €99,280 | +€24,591 | +32.9% |
| Financial income | 75/76B | €85 | €668 | +€583 | +682% |
| Recurring financial income | 75 | €85 | €668 | +€583 | +682% |
| Financial charges | 65/66B | €3,183 | €2,917 | -€266 | -8.4% |
| Recurring financial charges | 65 | €3,183 | €2,917 | -€266 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €71,591 | €97,031 | +€25,441 | +35.5% |
| Income taxes | 67/77 | €23,382 | €26,763 | +€3,381 | +14.5% |
| Profit (loss) for the period | 9904 | €48,209 | €70,268 | +€22,060 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,209 | €70,268 | +€22,060 | +45.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.