BoRé: 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.
BoRé
Largest movements
- Cash -€1,898
down €1,898 (-7.4%), from €25,767 to €23,869
mainly Net result for the year (-€783) and Receivables within one year (-€714)
- Receivables within one year +€714
up €714 (+7.2%), from €9,879 to €10,593
of which Trade receivables: +€550
- Reserves -€783
down €783 (-1.8%), from €44,408 to €43,624
- Gross operating margin -€1,830
down €1,830 (-61.4%), from €2,979 to €1,149
- Other operating charges +€1,482
up €1,482 (+300.4%), from €493 to €1,976
- Taxes -€670
down €670 (-100.0%), from €670 to €0
- Financial income +€94
up €94 (+136.4%), from €69 to €164
- Financial charges +€76
up €76 (+174.4%), from €44 to €120
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.
Cash bridge derived
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 | €52,453 | €51,273 | -€1,180 | -2.2% |
| Fixed assets | 21/28 | €16,669 | €16,669 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,669 | €16,669 | = | 0.0% |
| Land and buildings | 22 | €16,669 | €16,669 | = | 0.0% |
| Current assets | 29/58 | €35,784 | €34,604 | -€1,180 | -3.3% |
| Amounts receivable within one year | 40/41 | €9,879 | €10,593 | +€714 | +7.2% |
| Trade receivables | 40 | €7,260 | €7,810 | +€550 | +7.6% |
| Other amounts receivable | 41 | €2,619 | €2,783 | +€164 | +6.3% |
| Cash at bank and in hand | 54/58 | €25,767 | €23,869 | -€1,898 | -7.4% |
| Deferred charges and accrued income | 490/1 | €138 | €142 | +€4 | +2.8% |
| Total equity and liabilities | 10/49 | €52,453 | €51,273 | -€1,180 | -2.2% |
| Equity | 10/15 | €50,608 | €49,824 | -€783 | -1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,408 | €43,624 | -€783 | -1.8% |
| Distributable reserves | 133 | €44,408 | €43,624 | -€783 | -1.8% |
| Amounts payable | 17/49 | €1,845 | €1,449 | -€397 | -21.5% |
| Amounts payable within one year | 42/48 | €1,845 | €1,449 | -€397 | -21.5% |
| Trade debts | 44 | €218 | €240 | +€21 | +9.7% |
| Suppliers | 440/4 | €218 | €240 | +€21 | +9.7% |
| Taxes, remuneration and social security | 45 | €1,627 | €1,209 | -€418 | -25.7% |
| Taxes | 450/3 | €1,627 | €1,209 | -€418 | -25.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €493 | €1,976 | +€1,482 | +300.4% |
| Gross operating margin | 9900 | €2,979 | €1,149 | -€1,830 | -61.4% |
| Operating profit (loss) | 9901 | €2,485 | -€827 | -€3,312 | |
| Financial income | 75/76B | €69 | €164 | +€94 | +136.4% |
| Recurring financial income | 75 | €69 | €164 | +€94 | +136.4% |
| Financial charges | 65/66B | €44 | €120 | +€76 | +174.4% |
| Recurring financial charges | 65 | €44 | €120 | +€76 | +174.4% |
| Profit (loss) for the period before taxes | 9903 | €2,511 | -€783 | -€3,294 | |
| Income taxes | 67/77 | €670 | €0 | -€670 | -100.0% |
| Profit (loss) for the period | 9904 | €1,841 | -€783 | -€2,624 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,841 | -€783 | -€2,624 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.