BOLOST: what changed
Two fiscal 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.
BOLOST
Largest movements
- Stocks and contracts -€62,531
no longer reported in 2025 (was €62,531)
- Tangible fixed assets +€39,066
up €39,066 (+249.0%), from €15,689 to €54,755
of which Furniture and vehicles: +€40,091
- Cash +€17,492
up €17,492 (+45.0%), from €38,873 to €56,365
mainly Stocks and contracts (+€62,531) and Net result for the year (+€21,911)
- Receivables within one year +€14,601
up €14,601 (+219.6%), from €6,650 to €21,251
of which Other amounts receivable: +€9,504
- Intangible fixed assets -€3,701
no longer reported in 2025 (was €3,701)
- Profit (loss) carried forward +€21,911
up €21,911 (+30.0%), from -€72,976 to -€51,065
- Trade debts -€20,403
down €20,403 (-15.1%), from €135,559 to €115,156
- Debts after one year +€12,325
up €12,325 (+200.5%), from €6,148 to €18,473
- Tax, wage and social debts -€7,106
down €7,106 (-92.8%), from €7,656 to €550
- Accrued charges and deferred income -€2,206
down €2,206 (-42.1%), from €5,240 to €3,033
- Staff costs -€9,545
down €9,545 (-26.1%), from €36,530 to €26,985
- Financial charges -€4,233
down €4,233 (-50.7%), from €8,353 to €4,119
of which Non-recurring financial charges: -€3,807
- Gross operating margin -€4,153
down €4,153 (-6.5%), from €64,342 to €60,189
- Depreciation +€1,701
up €1,701 (+33.4%), from €5,099 to €6,800
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.
Cash bridge derived
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 | €129,425 | €134,041 | +€4,616 | +3.6% |
| Fixed assets | 21/28 | €20,889 | €56,255 | +€35,365 | +169.3% |
| Intangible fixed assets | 21 | €3,701 | - | -€3,701 | |
| Tangible fixed assets | 22/27 | €15,689 | €54,755 | +€39,066 | +249.0% |
| Plant, machinery and equipment | 23 | €1,030 | €184 | -€846 | -82.1% |
| Furniture and vehicles | 24 | €13,615 | €53,706 | +€40,091 | +294.5% |
| Other tangible fixed assets | 26 | €1,044 | €865 | -€179 | -17.2% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €108,536 | €77,787 | -€30,749 | -28.3% |
| Stocks and contracts in progress | 3 | €62,531 | - | -€62,531 | |
| Stocks | 30/36 | €62,531 | - | -€62,531 | |
| Amounts receivable within one year | 40/41 | €6,650 | €21,251 | +€14,601 | +219.6% |
| Trade receivables | 40 | - | €5,098 | +€5,098 | |
| Other amounts receivable | 41 | €6,650 | €16,153 | +€9,504 | +142.9% |
| Cash at bank and in hand | 54/58 | €38,873 | €56,365 | +€17,492 | +45.0% |
| Deferred charges and accrued income | 490/1 | €481 | €171 | -€311 | -64.6% |
| Total equity and liabilities | 10/49 | €129,425 | €134,041 | +€4,616 | +3.6% |
| Equity | 10/15 | -€27,976 | -€6,065 | +€21,911 | +78.3% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,976 | -€51,065 | +€21,911 | +30.0% |
| Amounts payable | 17/49 | €157,402 | €140,107 | -€17,295 | -11.0% |
| Amounts payable after more than one year | 17 | €6,148 | €18,473 | +€12,325 | +200.5% |
| Financial debts | 170/4 | €6,148 | €18,473 | +€12,325 | +200.5% |
| Amounts payable within one year | 42/48 | €146,013 | €118,600 | -€27,413 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €2,798 | €2,894 | +€96 | +3.4% |
| Trade debts | 44 | €135,559 | €115,156 | -€20,403 | -15.1% |
| Suppliers | 440/4 | €135,559 | €115,156 | -€20,403 | -15.1% |
| Taxes, remuneration and social security | 45 | €7,656 | €550 | -€7,106 | -92.8% |
| Remuneration and social security | 454/9 | €7,656 | €550 | -€7,106 | -92.8% |
| Accrued charges and deferred income | 492/3 | €5,240 | €3,033 | -€2,206 | -42.1% |
| Remuneration, social security and pensions | 62 | €36,530 | €26,985 | -€9,545 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,099 | €6,800 | +€1,701 | +33.4% |
| Other operating charges | 640/8 | €715 | €436 | -€280 | -39.1% |
| Gross operating margin | 9900 | €64,342 | €60,189 | -€4,153 | -6.5% |
| Operating profit (loss) | 9901 | €21,998 | €25,969 | +€3,971 | +18.0% |
| Financial income | 75/76B | €265 | €62 | -€204 | -76.8% |
| Recurring financial income | 75 | €265 | €62 | -€204 | -76.8% |
| Financial charges | 65/66B | €8,353 | €4,119 | -€4,233 | -50.7% |
| Recurring financial charges | 65 | €1,218 | €792 | -€426 | -35.0% |
| Non-recurring financial charges | 66B | €7,134 | €3,327 | -€3,807 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €13,911 | €21,911 | +€8,000 | +57.5% |
| Income taxes | 67/77 | €550 | - | -€550 | |
| Profit (loss) for the period | 9904 | €13,361 | €21,911 | +€8,550 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,361 | €21,911 | +€8,550 | +64.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.