La boîte à Bobby: 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.
La boîte à Bobby
Largest movements
- Tangible fixed assets +€35,448
up €35,448 (+306%), from €11,597 to €47,046
- Deferred charges and accrued income +€8,689
new in 2025: €8,689
- Reserves +€65,000
new in 2025: €65,000
- Other debts -€38,122
down €38,122 (-15.3%), from €249,315 to €211,193
- Tax, wage and social debts +€8,458
up €8,458 (+26.9%), from €31,460 to €39,918
- Profit (loss) carried forward +€4,869
up €4,869 (+5.9%), from €82,781 to €87,651
- Gross operating margin +€40,973
up €40,973 (+87.5%), from €46,811 to €87,784
- Taxes +€20,119
up €20,119 (+230%), from €8,762 to €28,881
- Depreciation +€5,145
up €5,145 (+60.1%), from €8,554 to €13,700
- Financial income +€998
up €998 (+4.0%), from €25,059 to €26,057
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 | €370,721 | €410,621 | +€39,900 | +10.8% |
| Fixed assets | 21/28 | €33,797 | €69,246 | +€35,448 | +105% |
| Tangible fixed assets | 22/27 | €11,597 | €47,046 | +€35,448 | +306% |
| Furniture and vehicles | 24 | €11,597 | €47,046 | +€35,448 | +306% |
| Financial fixed assets | 28 | €22,200 | €22,200 | = | 0.0% |
| Current assets | 29/58 | €336,923 | €341,375 | +€4,452 | +1.3% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,314 | €61,455 | -€859 | -1.4% |
| Trade receivables | 40 | €17,314 | €16,455 | -€859 | -5.0% |
| Other amounts receivable | 41 | €45,000 | €45,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €74,609 | €71,231 | -€3,378 | -4.5% |
| Deferred charges and accrued income | 490/1 | - | €8,689 | +€8,689 | |
| Total equity and liabilities | 10/49 | €370,721 | €410,621 | +€39,900 | +10.8% |
| Equity | 10/15 | €84,781 | €154,651 | +€69,869 | +82.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €65,000 | +€65,000 | |
| Distributable reserves | 133 | - | €65,000 | +€65,000 | |
| Profit (loss) carried forward | 14 | €82,781 | €87,651 | +€4,869 | +5.9% |
| Amounts payable | 17/49 | €285,939 | €255,970 | -€29,969 | -10.5% |
| Amounts payable within one year | 42/48 | €285,939 | €255,970 | -€29,969 | -10.5% |
| Financial debts | 43 | €219 | €309 | +€90 | +41.0% |
| Credit institutions | 430/8 | €219 | €309 | +€90 | +41.0% |
| Trade debts | 44 | €4,945 | €4,551 | -€395 | -8.0% |
| Suppliers | 440/4 | €4,945 | €4,551 | -€395 | -8.0% |
| Taxes, remuneration and social security | 45 | €31,460 | €39,918 | +€8,458 | +26.9% |
| Taxes | 450/3 | €31,460 | €39,918 | +€8,458 | +26.9% |
| Other amounts payable | 47/48 | €249,315 | €211,193 | -€38,122 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,554 | €13,700 | +€5,145 | +60.1% |
| Non-recurring operating charges | 66A | €26,303 | €633 | -€25,670 | -97.6% |
| Gross operating margin | 9900 | €46,811 | €87,784 | +€40,973 | +87.5% |
| Operating profit (loss) | 9901 | €11,953 | €73,451 | +€61,498 | +514% |
| Financial income | 75/76B | €25,059 | €26,057 | +€998 | +4.0% |
| Recurring financial income | 75 | €25,059 | €26,057 | +€998 | +4.0% |
| Financial charges | 65/66B | €287 | €757 | +€470 | +164% |
| Recurring financial charges | 65 | €287 | €757 | +€470 | +164% |
| Profit (loss) for the period before taxes | 9903 | €36,725 | €98,751 | +€62,026 | +169% |
| Income taxes | 67/77 | €8,762 | €28,881 | +€20,119 | +230% |
| Profit (loss) for the period | 9904 | €27,963 | €69,869 | +€41,906 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €27,963 | €69,869 | +€41,906 | +150% |
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 28 October 2026 via checked.be.