BoWiBB: 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.
BoWiBB
Largest movements
- Tangible fixed assets +€15,000
new in 2025: €15,000
- Cash +€14,033
up €14,033 (+122.2%), from €11,484 to €25,516
mainly Net result for the year (+€14,837) and Debts after one year (+€11,528)
- Receivables within one year +€5,579
up €5,579 (+7.2%), from €77,754 to €83,332
of which Other amounts receivable: +€6,933
- Profit (loss) carried forward +€14,837
up €14,837 (+10.3%), from €143,384 to €158,221
- Debts after one year +€11,528
new in 2025: €11,528
- Tax, wage and social debts +€6,564
up €6,564 (+14.3%), from €45,916 to €52,480
of which Taxes: +€4,783
- Current portion of long-term debt +€2,791
new in 2025: €2,791
- Write-downs +€94,320
no longer reported in 2025 (was -€94,320)
- Taxes -€31,981
down €31,981 (-80.9%), from €39,534 to €7,553
- Gross operating margin -€25,315
down €25,315 (-57.0%), from €44,428 to €19,113
- Financial charges +€544
up €544 (+2922.6%), from €19 to €562
- Other operating charges -€508
down €508 (-78.6%), from €647 to €139
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 | €191,545 | €226,157 | +€34,611 | +18.1% |
| Fixed assets | 21/28 | €102,308 | €117,308 | +€15,000 | +14.7% |
| Tangible fixed assets | 22/27 | - | €15,000 | +€15,000 | |
| Land and buildings | 22 | - | €15,000 | +€15,000 | |
| Financial fixed assets | 28 | €102,308 | €102,308 | = | 0.0% |
| Current assets | 29/58 | €89,237 | €108,849 | +€19,611 | +22.0% |
| Amounts receivable within one year | 40/41 | €77,754 | €83,332 | +€5,579 | +7.2% |
| Trade receivables | 40 | €7,391 | €6,037 | -€1,354 | -18.3% |
| Other amounts receivable | 41 | €70,362 | €77,295 | +€6,933 | +9.9% |
| Cash at bank and in hand | 54/58 | €11,484 | €25,516 | +€14,033 | +122.2% |
| Total equity and liabilities | 10/49 | €191,545 | €226,157 | +€34,611 | +18.1% |
| Equity | 10/15 | €143,884 | €158,721 | +€14,837 | +10.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,384 | €158,221 | +€14,837 | +10.3% |
| Amounts payable | 17/49 | €47,661 | €67,436 | +€19,774 | +41.5% |
| Amounts payable after more than one year | 17 | - | €11,528 | +€11,528 | |
| Financial debts | 170/4 | - | €11,528 | +€11,528 | |
| Amounts payable within one year | 42/48 | €47,661 | €55,757 | +€8,096 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,791 | +€2,791 | |
| Trade debts | 44 | €1,504 | €486 | -€1,017 | -67.7% |
| Suppliers | 440/4 | €1,504 | €486 | -€1,017 | -67.7% |
| Taxes, remuneration and social security | 45 | €45,916 | €52,480 | +€6,564 | +14.3% |
| Taxes | 450/3 | €45,883 | €50,666 | +€4,783 | +10.4% |
| Remuneration and social security | 454/9 | €33 | €1,814 | +€1,781 | +5430.9% |
| Other amounts payable | 47/48 | €242 | - | -€242 | |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€94,320 | - | +€94,320 | |
| Other operating charges | 640/8 | €647 | €139 | -€508 | -78.6% |
| Gross operating margin | 9900 | €44,428 | €19,113 | -€25,315 | -57.0% |
| Operating profit (loss) | 9901 | €138,102 | €18,974 | -€119,127 | -86.3% |
| Financial income | 75/76B | €3,718 | €3,978 | +€260 | +7.0% |
| Recurring financial income | 75 | €3,718 | €3,978 | +€260 | +7.0% |
| Financial charges | 65/66B | €19 | €562 | +€544 | +2922.6% |
| Recurring financial charges | 65 | €19 | €562 | +€544 | +2922.6% |
| Profit (loss) for the period before taxes | 9903 | €141,801 | €22,390 | -€119,411 | -84.2% |
| Income taxes | 67/77 | €39,534 | €7,553 | -€31,981 | -80.9% |
| Profit (loss) for the period | 9904 | €102,267 | €14,837 | -€87,430 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €102,267 | €14,837 | -€87,430 | -85.5% |
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 3 October 2026 via checked.be.