Les BOBOS: 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.
Les BOBOS
Largest movements
- Tangible fixed assets -€13,353
down €13,353 (-7.8%), from €170,740 to €157,387
of which Land and buildings: -€9,244
- Receivables within one year -€2,326
no longer reported in 2025 (was €2,326)
- Profit (loss) carried forward -€11,935
down €11,935 (-56.4%), from -€21,175 to -€33,110
- Gross operating margin +€3,673
up €3,673, from -€153 to €3,520
- Depreciation +€938
up €938 (+7.4%), from €12,709 to €13,646
- Other operating charges +€497
up €497 (+37.6%), from €1,321 to €1,818
- Financial income +€150
new in 2025: €150
- Financial charges -€60
down €60 (-30.0%), from €201 to €141
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 | €178,973 | €161,483 | -€17,490 | -9.8% |
| Fixed assets | 21/28 | €170,740 | €157,387 | -€13,353 | -7.8% |
| Tangible fixed assets | 22/27 | €170,740 | €157,387 | -€13,353 | -7.8% |
| Land and buildings | 22 | €147,446 | €138,202 | -€9,244 | -6.3% |
| Other tangible fixed assets | 26 | €23,294 | €19,185 | -€4,109 | -17.6% |
| Current assets | 29/58 | €8,233 | €4,096 | -€4,137 | -50.2% |
| Amounts receivable within one year | 40/41 | €2,326 | - | -€2,326 | |
| Trade receivables | 40 | €2,326 | - | -€2,326 | |
| Cash at bank and in hand | 54/58 | €4,936 | €3,457 | -€1,479 | -30.0% |
| Deferred charges and accrued income | 490/1 | €970 | €639 | -€332 | -34.2% |
| Total equity and liabilities | 10/49 | €178,973 | €161,483 | -€17,490 | -9.8% |
| Equity | 10/15 | €164,364 | €152,429 | -€11,935 | -7.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Outside capital | 11 | €20,460 | - | -€20,460 | |
| Other | 1109/19 | €20,460 | - | -€20,460 | |
| Reserves | 13 | €165,079 | €165,079 | = | 0.0% |
| Distributable reserves | 133 | €165,079 | €165,079 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,175 | -€33,110 | -€11,935 | -56.4% |
| Amounts payable | 17/49 | €14,609 | €9,054 | -€5,555 | -38.0% |
| Amounts payable within one year | 42/48 | €14,263 | €9,054 | -€5,209 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | €370 | - | -€370 | |
| Trade debts | 44 | €900 | - | -€900 | |
| Suppliers | 440/4 | €900 | - | -€900 | |
| Advances received on contracts in progress | 46 | €1,573 | - | -€1,573 | |
| Taxes, remuneration and social security | 45 | €1,092 | €227 | -€865 | -79.2% |
| Taxes | 450/3 | €1,092 | €227 | -€865 | -79.2% |
| Other amounts payable | 47/48 | €10,327 | €8,827 | -€1,500 | -14.5% |
| Accrued charges and deferred income | 492/3 | €346 | - | -€346 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,709 | €13,646 | +€938 | +7.4% |
| Other operating charges | 640/8 | €1,321 | €1,818 | +€497 | +37.6% |
| Non-recurring operating charges | 66A | €7,284 | - | -€7,284 | |
| Gross operating margin | 9900 | -€153 | €3,520 | +€3,673 | |
| Operating profit (loss) | 9901 | -€21,467 | -€11,944 | +€9,523 | +44.4% |
| Financial income | 75/76B | - | €150 | +€150 | |
| Recurring financial income | 75 | - | €150 | +€150 | |
| Financial charges | 65/66B | €201 | €141 | -€60 | -30.0% |
| Recurring financial charges | 65 | €201 | €141 | -€60 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,668 | -€11,935 | +€9,733 | +44.9% |
| Profit (loss) for the period | 9904 | -€21,668 | -€11,935 | +€9,733 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,668 | -€11,935 | +€9,733 | +44.9% |
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 1 October 2026 via checked.be.