Bolonys: 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.
Bolonys
Largest movements
- Cash +€38,543
up €38,543 (+111%), from €34,664 to €73,207
mainly Net result for the year (+€28,516) and Tax, wage and social debts (+€17,670)
- Receivables within one year +€9,039
up €9,039 (+34.0%), from €26,583 to €35,622
of which Other amounts receivable: +€11,042
- Profit (loss) carried forward +€26,116
up €26,116 (+43.1%), from €60,638 to €86,755
- Tax, wage and social debts +€17,670
up €17,670 (+84.0%), from €21,041 to €38,711
of which Taxes: +€14,044
- Trade debts +€6,391
up €6,391 (+85.9%), from €7,442 to €13,833
- Debts after one year -€2,016
down €2,016 (-15.5%), from €13,042 to €11,026
- Current portion of long-term debt +€2,016
up €2,016 (+103%), from €1,958 to €3,974
- Staff costs +€28,871
up €28,871 (+185%), from €15,647 to €44,518
- Gross operating margin +€27,275
up €27,275 (+43.7%), from €62,460 to €89,735
- Depreciation +€1,794
up €1,794 (+51.5%), from €3,484 to €5,278
- Financial income +€1,606
up €1,606 (+473%), from €340 to €1,945
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 | €124,540 | €173,407 | +€48,867 | +39.2% |
| Fixed assets | 21/28 | €20,688 | €21,761 | +€1,074 | +5.2% |
| Tangible fixed assets | 22/27 | €14,538 | €15,611 | +€1,074 | +7.4% |
| Plant, machinery and equipment | 23 | €6,825 | €10,155 | +€3,330 | +48.8% |
| Furniture and vehicles | 24 | €482 | €360 | -€122 | -25.3% |
| Other tangible fixed assets | 26 | €7,231 | €5,097 | -€2,134 | -29.5% |
| Financial fixed assets | 28 | €6,150 | €6,150 | = | 0.0% |
| Current assets | 29/58 | €103,852 | €151,646 | +€47,794 | +46.0% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €11,401 | €11,726 | +€325 | +2.8% |
| Stocks | 30/36 | €11,401 | €11,726 | +€325 | +2.8% |
| Amounts receivable within one year | 40/41 | €26,583 | €35,622 | +€9,039 | +34.0% |
| Trade receivables | 40 | €6,821 | €4,817 | -€2,004 | -29.4% |
| Other amounts receivable | 41 | €19,762 | €30,805 | +€11,042 | +55.9% |
| Cash at bank and in hand | 54/58 | €34,664 | €73,207 | +€38,543 | +111% |
| Deferred charges and accrued income | 490/1 | €1,204 | €1,091 | -€113 | -9.4% |
| Total equity and liabilities | 10/49 | €124,540 | €173,407 | +€48,867 | +39.2% |
| Equity | 10/15 | €66,638 | €92,755 | +€26,116 | +39.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,638 | €86,755 | +€26,116 | +43.1% |
| Amounts payable | 17/49 | €57,901 | €80,652 | +€22,751 | +39.3% |
| Amounts payable after more than one year | 17 | €13,042 | €11,026 | -€2,016 | -15.5% |
| Financial debts | 170/4 | €13,042 | €11,026 | -€2,016 | -15.5% |
| Amounts payable within one year | 42/48 | €44,538 | €69,248 | +€24,710 | +55.5% |
| Current portion of amounts payable after more than one year | 42 | €1,958 | €3,974 | +€2,016 | +103% |
| Trade debts | 44 | €7,442 | €13,833 | +€6,391 | +85.9% |
| Suppliers | 440/4 | €7,442 | €13,833 | +€6,391 | +85.9% |
| Taxes, remuneration and social security | 45 | €21,041 | €38,711 | +€17,670 | +84.0% |
| Taxes | 450/3 | €14,464 | €28,508 | +€14,044 | +97.1% |
| Remuneration and social security | 454/9 | €6,577 | €10,203 | +€3,626 | +55.1% |
| Other amounts payable | 47/48 | €14,098 | €12,730 | -€1,368 | -9.7% |
| Accrued charges and deferred income | 492/3 | €321 | €378 | +€58 | +18.0% |
| Remuneration, social security and pensions | 62 | €15,647 | €44,518 | +€28,871 | +185% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,484 | €5,278 | +€1,794 | +51.5% |
| Other operating charges | 640/8 | €3,405 | €3,170 | -€235 | -6.9% |
| Gross operating margin | 9900 | €62,460 | €89,735 | +€27,275 | +43.7% |
| Operating profit (loss) | 9901 | €39,925 | €36,769 | -€3,155 | -7.9% |
| Financial income | 75/76B | €340 | €1,945 | +€1,606 | +473% |
| Recurring financial income | 75 | €340 | €1,945 | +€1,606 | +473% |
| Financial charges | 65/66B | €2,193 | €3,011 | +€818 | +37.3% |
| Recurring financial charges | 65 | €2,193 | €3,011 | +€818 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €38,072 | €35,704 | -€2,368 | -6.2% |
| Income taxes | 67/77 | €7,828 | €7,187 | -€640 | -8.2% |
| Profit (loss) for the period | 9904 | €30,244 | €28,516 | -€1,728 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,244 | €28,516 | -€1,728 | -5.7% |
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.