Bols en Co: 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.
Bols en Co
Largest movements
- Cash +€207,245
up €207,245 (+17.9%), from €1.2m to €1.4m
mainly Net result for the year (+€270,549) and Other debts (+€126,921)
- Tangible fixed assets -€18,582
down €18,582 (-7.0%), from €267,215 to €248,633
of which Land and buildings: -€15,948
- Other debts +€126,921
up €126,921 (+292%), from €43,477 to €170,398
- Reserves +€102,991
up €102,991 (+8.0%), from €1.3m to €1.4m
of which Distributable reserves: +€102,991
- Tax, wage and social debts -€56,960
down €56,960 (-49.1%), from €116,038 to €59,077
of which Taxes: -€56,780
- Trade debts +€23,625
up €23,625 (+37.1%), from €63,736 to €87,361
- Accrued charges and deferred income -€22,501
down €22,501 (-99.9%), from €22,524 to €24
- Other operating charges +€29,443
up €29,443 (+182%), from €16,215 to €45,658
- Depreciation -€24,917
down €24,917 (-33.8%), from €73,805 to €48,888
- Financial charges +€21,131
up €21,131 (+289%), from €7,307 to €28,438
- Taxes -€20,656
down €20,656 (-22.9%), from €90,136 to €69,479
- Gross operating margin -€17,940
down €17,940 (-2.8%), from €652,122 to €634,182
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 | €1,587,708 | €1,770,174 | +€182,466 | +11.5% |
| Fixed assets | 21/28 | €267,215 | €248,633 | -€18,582 | -7.0% |
| Tangible fixed assets | 22/27 | €267,215 | €248,633 | -€18,582 | -7.0% |
| Land and buildings | 22 | €248,217 | €232,269 | -€15,948 | -6.4% |
| Plant, machinery and equipment | 23 | €6,017 | €5,168 | -€849 | -14.1% |
| Furniture and vehicles | 24 | €12,981 | €11,196 | -€1,785 | -13.7% |
| Current assets | 29/58 | €1,320,493 | €1,521,541 | +€201,048 | +15.2% |
| Stocks and contracts in progress | 3 | €14,397 | €9,644 | -€4,753 | -33.0% |
| Stocks | 30/36 | €14,397 | €9,644 | -€4,753 | -33.0% |
| Amounts receivable within one year | 40/41 | €143,601 | €140,035 | -€3,565 | -2.5% |
| Trade receivables | 40 | €138,473 | €139,781 | +€1,308 | +0.9% |
| Other amounts receivable | 41 | €5,128 | €254 | -€4,874 | -95.0% |
| Cash at bank and in hand | 54/58 | €1,155,233 | €1,362,479 | +€207,245 | +17.9% |
| Deferred charges and accrued income | 490/1 | €7,262 | €9,382 | +€2,121 | +29.2% |
| Total equity and liabilities | 10/49 | €1,587,708 | €1,770,174 | +€182,466 | +11.5% |
| Equity | 10/15 | €1,329,317 | €1,432,308 | +€102,991 | +7.7% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Contributions outside capital | 11 | €49,579 | €49,579 | = | 0.0% |
| Other | 1109/19 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €1,279,738 | €1,382,730 | +€102,991 | +8.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €1,274,780 | €1,377,772 | +€102,991 | +8.1% |
| Amounts payable | 17/49 | €258,391 | €337,866 | +€79,474 | +30.8% |
| Amounts payable within one year | 42/48 | €235,867 | €337,842 | +€101,975 | +43.2% |
| Current portion of amounts payable after more than one year | 42 | €5,950 | €13,920 | +€7,970 | +134% |
| Financial debts | 43 | €6,667 | €7,086 | +€419 | +6.3% |
| Credit institutions | 430/8 | €6,667 | €7,086 | +€419 | +6.3% |
| Trade debts | 44 | €63,736 | €87,361 | +€23,625 | +37.1% |
| Suppliers | 440/4 | €63,736 | €87,361 | +€23,625 | +37.1% |
| Taxes, remuneration and social security | 45 | €116,038 | €59,077 | -€56,960 | -49.1% |
| Taxes | 450/3 | €93,242 | €36,462 | -€56,780 | -60.9% |
| Remuneration and social security | 454/9 | €22,796 | €22,615 | -€181 | -0.8% |
| Other amounts payable | 47/48 | €43,477 | €170,398 | +€126,921 | +292% |
| Accrued charges and deferred income | 492/3 | €22,524 | €24 | -€22,501 | -99.9% |
| Remuneration, social security and pensions | 62 | €227,516 | €236,282 | +€8,766 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,805 | €48,888 | -€24,917 | -33.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,200 | - | -€3,200 | |
| Other operating charges | 640/8 | €16,215 | €45,658 | +€29,443 | +182% |
| Gross operating margin | 9900 | €652,122 | €634,182 | -€17,940 | -2.8% |
| Operating profit (loss) | 9901 | €331,386 | €303,354 | -€28,032 | -8.5% |
| Financial income | 75/76B | €48,523 | €65,112 | +€16,589 | +34.2% |
| Recurring financial income | 75 | €48,523 | €65,112 | +€16,589 | +34.2% |
| Financial charges | 65/66B | €7,307 | €28,438 | +€21,131 | +289% |
| Recurring financial charges | 65 | €7,307 | €28,438 | +€21,131 | +289% |
| Profit (loss) for the period before taxes | 9903 | €372,602 | €340,028 | -€32,574 | -8.7% |
| Income taxes | 67/77 | €90,136 | €69,479 | -€20,656 | -22.9% |
| Profit (loss) for the period | 9904 | €282,467 | €270,549 | -€11,918 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €282,467 | €270,549 | -€11,918 | -4.2% |
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 25 October 2026 via checked.be.