Borisenok: 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.
Borisenok
Largest movements
- Receivables within one year -€5,582
down €5,582 (-71.1%), from €7,854 to €2,272
of which Other amounts receivable: -€3,860
- Cash +€377
up €377 (+252%), from €150 to €526
mainly Receivables within one year (+€5,582) and Accrued charges and deferred income (+€1,263)
- Profit (loss) carried forward -€5,139
down €5,139 (-6.7%), from -€76,515 to -€81,654
- Accrued charges and deferred income +€1,263
up €1,263 (+12.9%), from €9,794 to €11,057
- Other debts -€1,234
down €1,234 (-11.5%), from €10,702 to €9,468
- Trade debts -€95
down €95 (-5.0%), from €1,923 to €1,828
- Gross operating margin -€418
down €418 (-15.6%), from -€2,678 to -€3,096
- Financial charges +€111
up €111 (+9.2%), from €1,215 to €1,326
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 | €8,004 | €2,798 | -€5,205 | -65.0% |
| Current assets | 29/58 | €8,004 | €2,798 | -€5,205 | -65.0% |
| Amounts receivable within one year | 40/41 | €7,854 | €2,272 | -€5,582 | -71.1% |
| Trade receivables | 40 | €3,894 | €2,172 | -€1,722 | -44.2% |
| Other amounts receivable | 41 | €3,960 | €99 | -€3,860 | -97.5% |
| Cash at bank and in hand | 54/58 | €150 | €526 | +€377 | +252% |
| Total equity and liabilities | 10/49 | €8,004 | €2,798 | -€5,205 | -65.0% |
| Equity | 10/15 | -€56,515 | -€61,654 | -€5,139 | -9.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,515 | -€81,654 | -€5,139 | -6.7% |
| Amounts payable | 17/49 | €64,519 | €64,453 | -€66 | -0.1% |
| Amounts payable after more than one year | 17 | €42,100 | €42,100 | = | 0.0% |
| Other amounts payable | 178/9 | €42,100 | €42,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,625 | €11,295 | -€1,329 | -10.5% |
| Trade debts | 44 | €1,923 | €1,828 | -€95 | -5.0% |
| Suppliers | 440/4 | €1,923 | €1,828 | -€95 | -5.0% |
| Other amounts payable | 47/48 | €10,702 | €9,468 | -€1,234 | -11.5% |
| Accrued charges and deferred income | 492/3 | €9,794 | €11,057 | +€1,263 | +12.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,678 | -€3,096 | -€418 | -15.6% |
| Operating profit (loss) | 9901 | -€3,183 | -€3,616 | -€432 | -13.6% |
| Financial charges | 65/66B | €1,215 | €1,326 | +€111 | +9.2% |
| Recurring financial charges | 65 | €1,215 | €1,326 | +€111 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,399 | -€4,942 | -€544 | -12.4% |
| Profit (loss) for the period | 9904 | -€4,399 | -€4,942 | -€544 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,399 | -€4,942 | -€544 | -12.4% |
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 24 October 2026 via checked.be.