BOPHI consult: 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.
BOPHI consult
Largest movements
- Cash -€11,589
down €11,589 (-63.9%), from €18,134 to €6,545
mainly Other debts (-€8,061) and Net result for the year (-€6,515)
- Tangible fixed assets -€6,563
down €6,563 (-23.5%), from €27,943 to €21,380
- Deferred charges and accrued income +€1,106
new in 2025: €1,106
- Receivables within one year +€820
new in 2025: €820
- Other debts -€8,061
down €8,061 (-19.3%), from €41,777 to €33,717
- Profit (loss) carried forward -€4,655
down €4,655 (-23.7%), from -€19,632 to -€24,288
- Contributions -€1,860
down €1,860 (-9.1%), from €20,460 to €18,600
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Tax, wage and social debts -€650
down €650 (-35.3%), from €1,840 to €1,190
- Gross operating margin -€20,676
down €20,676 (-92.4%), from €22,370 to €1,694
- Other operating charges -€2,030
down €2,030 (-85.0%), from €2,388 to €358
- Depreciation +€1,690
up €1,690 (+34.7%), from €4,873 to €6,563
- Taxes +€410
up €410 (+51.5%), from €795 to €1,204
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 | €46,077 | €29,851 | -€16,226 | -35.2% |
| Fixed assets | 21/28 | €27,943 | €21,380 | -€6,563 | -23.5% |
| Tangible fixed assets | 22/27 | €27,943 | €21,380 | -€6,563 | -23.5% |
| Furniture and vehicles | 24 | €27,943 | €21,380 | -€6,563 | -23.5% |
| Current assets | 29/58 | €18,134 | €8,471 | -€9,663 | -53.3% |
| Amounts receivable within one year | 40/41 | - | €820 | +€820 | |
| Other amounts receivable | 41 | - | €820 | +€820 | |
| Cash at bank and in hand | 54/58 | €18,134 | €6,545 | -€11,589 | -63.9% |
| Deferred charges and accrued income | 490/1 | - | €1,106 | +€1,106 | |
| Total equity and liabilities | 10/49 | €46,077 | €29,851 | -€16,226 | -35.2% |
| Equity | 10/15 | €828 | -€5,688 | -€6,515 | |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Profit (loss) carried forward | 14 | -€19,632 | -€24,288 | -€4,655 | -23.7% |
| Amounts payable | 17/49 | €45,250 | €35,539 | -€9,711 | -21.5% |
| Amounts payable within one year | 42/48 | €43,750 | €35,539 | -€8,211 | -18.8% |
| Trade debts | 44 | €132 | €632 | +€500 | +377% |
| Suppliers | 440/4 | €132 | €632 | +€500 | +377% |
| Taxes, remuneration and social security | 45 | €1,840 | €1,190 | -€650 | -35.3% |
| Taxes | 450/3 | €1,840 | €1,190 | -€650 | -35.3% |
| Other amounts payable | 47/48 | €41,777 | €33,717 | -€8,061 | -19.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,873 | €6,563 | +€1,690 | +34.7% |
| Other operating charges | 640/8 | €2,388 | €358 | -€2,030 | -85.0% |
| Gross operating margin | 9900 | €22,370 | €1,694 | -€20,676 | -92.4% |
| Operating profit (loss) | 9901 | €15,108 | -€5,227 | -€20,336 | |
| Financial income | 75/76B | €9 | €47 | +€38 | +434% |
| Recurring financial income | 75 | €9 | €47 | +€38 | +434% |
| Financial charges | 65/66B | €111 | €131 | +€20 | +18.1% |
| Recurring financial charges | 65 | €111 | €131 | +€20 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €15,006 | -€5,311 | -€20,318 | |
| Income taxes | 67/77 | €795 | €1,204 | +€410 | +51.5% |
| Profit (loss) for the period | 9904 | €14,212 | -€6,515 | -€20,727 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,212 | -€6,515 | -€20,727 |
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 21 October 2026 via checked.be.