ALAIN BOSSART: 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.
ALAIN BOSSART
Largest movements
- Intangible fixed assets +€4,655
up €4,655 (+469%), from €992 to €5,647
- Cash +€3,243
up €3,243 (+13.2%), from €24,514 to €27,757
mainly Trade debts (+€12,323) and Depreciation (+€1,689)
- Receivables within one year -€1,240
no longer reported in 2025 (was €1,240)
- Deferred charges and accrued income -€1,058
down €1,058 (-67.8%), from €1,560 to €502
- Tangible fixed assets -€698
no longer reported in 2025 (was €698)
of which Furniture and vehicles: -€606
- Trade debts +€12,323
up €12,323 (+1,438%), from €857 to €13,180
- Profit (loss) carried forward -€9,297
down €9,297 (-92.3%), from €10,078 to €781
- Tax, wage and social debts +€1,663
up €1,663 (+27.4%), from €6,076 to €7,739
of which Taxes: +€3,763
- Gross operating margin +€10,426
up €10,426 (+69.4%), from -€15,021 to -€4,595
- Depreciation -€1,137
down €1,137 (-40.2%), from €2,826 to €1,689
- Financial charges +€844
up €844 (+61.9%), from €1,363 to €2,207
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 | €29,004 | €33,906 | +€4,902 | +16.9% |
| Fixed assets | 21/28 | €1,690 | €5,647 | +€3,957 | +234% |
| Intangible fixed assets | 21 | €992 | €5,647 | +€4,655 | +469% |
| Tangible fixed assets | 22/27 | €698 | - | -€698 | |
| Plant, machinery and equipment | 23 | €92 | - | -€92 | |
| Furniture and vehicles | 24 | €606 | - | -€606 | |
| Current assets | 29/58 | €27,314 | €28,259 | +€945 | +3.5% |
| Amounts receivable within one year | 40/41 | €1,240 | - | -€1,240 | |
| Trade receivables | 40 | €1,240 | - | -€1,240 | |
| Cash at bank and in hand | 54/58 | €24,514 | €27,757 | +€3,243 | +13.2% |
| Deferred charges and accrued income | 490/1 | €1,560 | €502 | -€1,058 | -67.8% |
| Total equity and liabilities | 10/49 | €29,004 | €33,906 | +€4,902 | +16.9% |
| Equity | 10/15 | €15,078 | €5,781 | -€9,297 | -61.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,078 | €781 | -€9,297 | -92.3% |
| Amounts payable | 17/49 | €13,926 | €28,125 | +€14,199 | +102% |
| Amounts payable within one year | 42/48 | €13,926 | €28,125 | +€14,199 | +102% |
| Trade debts | 44 | €857 | €13,180 | +€12,323 | +1,438% |
| Suppliers | 440/4 | €857 | €13,180 | +€12,323 | +1,438% |
| Taxes, remuneration and social security | 45 | €6,076 | €7,739 | +€1,663 | +27.4% |
| Taxes | 450/3 | €3,976 | €7,739 | +€3,763 | +94.6% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | €6,993 | €7,206 | +€213 | +3.0% |
| Non-recurring operating income | 76A | €7,752 | - | -€7,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,826 | €1,689 | -€1,137 | -40.2% |
| Other operating charges | 640/8 | €530 | €670 | +€140 | +26.4% |
| Gross operating margin | 9900 | -€15,021 | -€4,595 | +€10,426 | +69.4% |
| Operating profit (loss) | 9901 | -€18,377 | -€6,954 | +€11,423 | +62.2% |
| Financial income | 75/76B | €5 | €4 | -€1 | -20.0% |
| Recurring financial income | 75 | €5 | €4 | -€1 | -20.0% |
| Financial charges | 65/66B | €1,363 | €2,207 | +€844 | +61.9% |
| Recurring financial charges | 65 | €1,363 | €2,207 | +€844 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,735 | -€9,157 | +€10,578 | +53.6% |
| Income taxes | 67/77 | €157 | €140 | -€17 | -10.8% |
| Profit (loss) for the period | 9904 | -€19,892 | -€9,297 | +€10,595 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,892 | -€9,297 | +€10,595 | +53.3% |
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.