ETABLISSEMENTS BOBINAMIK: 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.
ETABLISSEMENTS BOBINAMIK
Largest movements
- Receivables within one year -€46,269
down €46,269 (-45.0%), from €102,751 to €56,482
of which Trade receivables: -€46,470
- Cash +€23,516
new in 2025: €23,516
mainly Receivables within one year (+€46,269) and Net result for the year (+€31,358)
- Deferred charges and accrued income +€8,198
up €8,198 (+5,415%), from €151 to €8,349
- Short-term financial debts -€39,723
no longer reported in 2025 (was €39,723)
- Profit (loss) carried forward +€31,358
up €31,358, from -€6,701 to €24,657
- Other debts -€12,174
down €12,174 (-70.4%), from €17,303 to €5,130
- Tax, wage and social debts +€8,592
up €8,592 (+56.4%), from €15,239 to €23,831
of which Taxes: +€13,796
- Trade debts -€3,518
down €3,518 (-16.6%), from €21,205 to €17,686
- Gross operating margin +€70,474
up €70,474 (+550%), from €12,816 to €83,290
- Taxes +€11,800
new in 2025: €11,800
- Staff costs -€7,893
down €7,893 (-17.6%), from €44,869 to €36,976
- Financial charges -€1,160
down €1,160 (-36.2%), from €3,209 to €2,048
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 | €107,220 | €91,755 | -€15,465 | -14.4% |
| Fixed assets | 21/28 | €4,317 | €3,408 | -€909 | -21.1% |
| Tangible fixed assets | 22/27 | €2,188 | €1,278 | -€909 | -41.6% |
| Plant, machinery and equipment | 23 | €998 | €517 | -€481 | -48.2% |
| Furniture and vehicles | 24 | €1,190 | €761 | -€428 | -36.0% |
| Financial fixed assets | 28 | €2,130 | €2,130 | = | 0.0% |
| Current assets | 29/58 | €102,903 | €88,347 | -€14,556 | -14.1% |
| Amounts receivable within one year | 40/41 | €102,751 | €56,482 | -€46,269 | -45.0% |
| Trade receivables | 40 | €102,569 | €56,099 | -€46,470 | -45.3% |
| Other amounts receivable | 41 | €182 | €383 | +€201 | +111% |
| Cash at bank and in hand | 54/58 | - | €23,516 | +€23,516 | |
| Deferred charges and accrued income | 490/1 | €151 | €8,349 | +€8,198 | +5,415% |
| Total equity and liabilities | 10/49 | €107,220 | €91,755 | -€15,465 | -14.4% |
| Equity | 10/15 | €13,750 | €45,108 | +€31,358 | +228% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,701 | €24,657 | +€31,358 | |
| Amounts payable | 17/49 | €93,470 | €46,647 | -€46,823 | -50.1% |
| Amounts payable within one year | 42/48 | €93,470 | €46,647 | -€46,823 | -50.1% |
| Financial debts | 43 | €39,723 | - | -€39,723 | |
| Credit institutions | 430/8 | €39,723 | - | -€39,723 | |
| Trade debts | 44 | €21,205 | €17,686 | -€3,518 | -16.6% |
| Suppliers | 440/4 | €21,205 | €17,686 | -€3,518 | -16.6% |
| Taxes, remuneration and social security | 45 | €15,239 | €23,831 | +€8,592 | +56.4% |
| Taxes | 450/3 | €4,925 | €18,721 | +€13,796 | +280% |
| Remuneration and social security | 454/9 | €10,314 | €5,110 | -€5,204 | -50.5% |
| Other amounts payable | 47/48 | €17,303 | €5,130 | -€12,174 | -70.4% |
| Remuneration, social security and pensions | 62 | €44,869 | €36,976 | -€7,893 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,367 | €909 | -€458 | -33.5% |
| Other operating charges | 640/8 | €315 | €265 | -€49 | -15.7% |
| Gross operating margin | 9900 | €12,816 | €83,290 | +€70,474 | +550% |
| Operating profit (loss) | 9901 | -€33,734 | €45,140 | +€78,874 | |
| Financial income | 75/76B | €1 | €66 | +€65 | +5,891% |
| Recurring financial income | 75 | €1 | €66 | +€65 | +5,891% |
| Financial charges | 65/66B | €3,209 | €2,048 | -€1,160 | -36.2% |
| Recurring financial charges | 65 | €3,209 | €2,048 | -€1,160 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,942 | €43,158 | +€80,099 | |
| Income taxes | 67/77 | - | €11,800 | +€11,800 | |
| Profit (loss) for the period | 9904 | -€36,942 | €31,358 | +€68,299 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,942 | €31,358 | +€68,299 |
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 30 October 2026 via checked.be.