BOOKALIA: 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.
BOOKALIA
Largest movements
- Cash +€56,269
up €56,269 (+830.0%), from €6,779 to €63,048
mainly Current portion of long-term debt (+€32,564) and Other debts (+€28,469)
- Receivables within one year +€29,078
up €29,078 (+496.8%), from €5,853 to €34,931
of which Trade receivables: +€29,461
- Tangible fixed assets +€3,383
up €3,383 (+122.2%), from €2,769 to €6,152
- Current portion of long-term debt +€32,564
new in 2025: €32,564
- Other debts +€28,469
up €28,469 (+1211.2%), from €2,350 to €30,819
- Trade debts +€20,464
up €20,464 (+769.4%), from €2,660 to €23,124
- Tax, wage and social debts +€5,202
new in 2025: €5,202
- Short-term financial debts +€1,425
new in 2025: €1,425
- Gross operating margin +€25,353
up €25,353 (+214.9%), from €11,796 to €37,149
- Taxes +€9,316
up €9,316 (+4350.2%), from €214 to €9,531
- Financial charges +€1,856
up €1,856 (+1044.4%), from €178 to €2,034
- Other operating charges +€1,215
up €1,215 (+297.2%), from €409 to €1,623
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 | €15,454 | €104,130 | +€88,676 | +573.8% |
| Fixed assets | 21/28 | €2,769 | €6,152 | +€3,383 | +122.2% |
| Tangible fixed assets | 22/27 | €2,769 | €6,152 | +€3,383 | +122.2% |
| Furniture and vehicles | 24 | €2,769 | €6,152 | +€3,383 | +122.2% |
| Current assets | 29/58 | €12,685 | €97,978 | +€85,294 | +672.4% |
| Amounts receivable within one year | 40/41 | €5,853 | €34,931 | +€29,078 | +496.8% |
| Trade receivables | 40 | - | €29,461 | +€29,461 | |
| Other amounts receivable | 41 | €5,853 | €5,470 | -€383 | -6.5% |
| Cash at bank and in hand | 54/58 | €6,779 | €63,048 | +€56,269 | +830.0% |
| Deferred charges and accrued income | 490/1 | €53 | - | -€53 | |
| Total equity and liabilities | 10/49 | €15,454 | €104,130 | +€88,676 | +573.8% |
| Equity | 10/15 | €10,444 | €10,997 | +€553 | +5.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €444 | €997 | +€553 | +124.6% |
| Amounts payable | 17/49 | €5,010 | €93,134 | +€88,124 | +1758.9% |
| Amounts payable within one year | 42/48 | €5,010 | €93,134 | +€88,124 | +1758.9% |
| Current portion of amounts payable after more than one year | 42 | - | €32,564 | +€32,564 | |
| Financial debts | 43 | - | €1,425 | +€1,425 | |
| Credit institutions | 430/8 | - | €1,425 | +€1,425 | |
| Trade debts | 44 | €2,660 | €23,124 | +€20,464 | +769.4% |
| Suppliers | 440/4 | €2,660 | €23,124 | +€20,464 | +769.4% |
| Taxes, remuneration and social security | 45 | - | €5,202 | +€5,202 | |
| Taxes | 450/3 | - | €5,202 | +€5,202 | |
| Other amounts payable | 47/48 | €2,350 | €30,819 | +€28,469 | +1211.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197 | €453 | +€256 | +130.1% |
| Other operating charges | 640/8 | €409 | €1,623 | +€1,215 | +297.2% |
| Gross operating margin | 9900 | €11,796 | €37,149 | +€25,353 | +214.9% |
| Operating profit (loss) | 9901 | €11,190 | €35,073 | +€23,883 | +213.4% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €178 | €2,034 | +€1,856 | +1044.4% |
| Recurring financial charges | 65 | €178 | €2,034 | +€1,856 | +1044.4% |
| Profit (loss) for the period before taxes | 9903 | €11,012 | €33,084 | +€22,071 | +200.4% |
| Income taxes | 67/77 | €214 | €9,531 | +€9,316 | +4350.2% |
| Profit (loss) for the period | 9904 | €10,798 | €23,553 | +€12,755 | +118.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,798 | €23,553 | +€12,755 | +118.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.