ALGEMENE BOUWONDERNEMING BOS: 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.
ALGEMENE BOUWONDERNEMING BOS
Largest movements
- Receivables within one year -€19,478
down €19,478 (-6.3%), from €307,575 to €288,098
of which Other amounts receivable: -€28,811
- Tangible fixed assets +€7,830
up €7,830 (+1,648%), from €475 to €8,305
of which Plant, machinery and equipment: +€8,134
- Tax, wage and social debts -€39,583
down €39,583 (-70.3%), from €56,335 to €16,752
- Debts after one year +€21,000
new in 2025: €21,000
- Reserves +€15,739
up €15,739 (+10.0%), from €156,796 to €172,535
- Trade debts -€10,951
no longer reported in 2025 (was €10,951)
- Taxes -€47,282
down €47,282 (-86.8%), from €54,461 to €7,179
- Gross operating margin -€24,633
down €24,633 (-57.9%), from €42,519 to €17,886
- Depreciation -€5,758
down €5,758 (-86.2%), from €6,677 to €920
- Financial charges -€1,798
down €1,798 (-86.0%), from €2,090 to €292
- Other operating charges -€1,056
down €1,056 (-77.3%), from €1,365 to €309
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 | €314,713 | €300,638 | -€14,075 | -4.5% |
| Fixed assets | 21/28 | €475 | €8,305 | +€7,830 | +1,648% |
| Tangible fixed assets | 22/27 | €475 | €8,305 | +€7,830 | +1,648% |
| Plant, machinery and equipment | 23 | €172 | €8,305 | +€8,134 | +4,741% |
| Furniture and vehicles | 24 | €304 | €0 | -€304 | -100% |
| Current assets | 29/58 | €314,238 | €292,332 | -€21,906 | -7.0% |
| Amounts receivable within one year | 40/41 | €307,575 | €288,098 | -€19,478 | -6.3% |
| Trade receivables | 40 | €170,895 | €180,228 | +€9,333 | +5.5% |
| Other amounts receivable | 41 | €136,680 | €107,870 | -€28,811 | -21.1% |
| Cash at bank and in hand | 54/58 | €6,662 | €4,235 | -€2,428 | -36.4% |
| Total equity and liabilities | 10/49 | €314,713 | €300,638 | -€14,075 | -4.5% |
| Equity | 10/15 | €175,396 | €191,135 | +€15,739 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,796 | €172,535 | +€15,739 | +10.0% |
| Distributable reserves | 133 | €156,796 | €172,535 | +€15,739 | +10.0% |
| Amounts payable | 17/49 | €139,317 | €109,503 | -€29,815 | -21.4% |
| Amounts payable after more than one year | 17 | - | €21,000 | +€21,000 | |
| Other amounts payable | 178/9 | - | €21,000 | +€21,000 | |
| Amounts payable within one year | 42/48 | €139,037 | €88,503 | -€50,534 | -36.3% |
| Trade debts | 44 | €10,951 | - | -€10,951 | |
| Suppliers | 440/4 | €10,951 | - | -€10,951 | |
| Advances received on contracts in progress | 46 | €71,751 | €71,751 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €56,335 | €16,752 | -€39,583 | -70.3% |
| Taxes | 450/3 | €56,335 | €16,752 | -€39,583 | -70.3% |
| Accrued charges and deferred income | 492/3 | €280 | - | -€280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,677 | €920 | -€5,758 | -86.2% |
| Other operating charges | 640/8 | €1,365 | €309 | -€1,056 | -77.3% |
| Gross operating margin | 9900 | €42,519 | €17,886 | -€24,633 | -57.9% |
| Operating profit (loss) | 9901 | €34,477 | €16,657 | -€17,820 | -51.7% |
| Financial income | 75/76B | €7,009 | €6,553 | -€457 | -6.5% |
| Recurring financial income | 75 | €7,009 | €6,553 | -€457 | -6.5% |
| Financial charges | 65/66B | €2,090 | €292 | -€1,798 | -86.0% |
| Recurring financial charges | 65 | €2,090 | €292 | -€1,798 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €39,396 | €22,918 | -€16,479 | -41.8% |
| Income taxes | 67/77 | €54,461 | €7,179 | -€47,282 | -86.8% |
| Profit (loss) for the period | 9904 | -€15,064 | €15,739 | +€30,804 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,064 | €15,739 | +€30,804 |
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 14 October 2026 via checked.be.