ARCHITECT B. BOSMANS: 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.
ARCHITECT B. BOSMANS
Largest movements
- Cash -€70,265
down €70,265 (-43.0%), from €163,392 to €93,127
mainly Contributions, distributions and other (-€167,070) and Tax, wage and social debts (-€14,402)
- Tangible fixed assets -€11,481
down €11,481 (-42.0%), from €27,349 to €15,868
- Receivables within one year -€2,383
down €2,383 (-21.5%), from €11,087 to €8,704
of which Trade receivables: -€2,626
- Reserves -€167,070
down €167,070 (-99.9%), from €167,170 to €100
of which Distributable reserves: -€167,070
- Profit (loss) carried forward +€101,842
new in 2025: €101,842
- Tax, wage and social debts -€14,402
down €14,402 (-59.6%), from €24,175 to €9,774
- Debts after one year -€3,455
down €3,455 (-60.5%), from €5,715 to €2,260
- Gross operating margin +€41,235
up €41,235 (+42.7%), from €96,537 to €137,772
- Taxes +€7,370
up €7,370 (+43.6%), from €16,917 to €24,288
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 | €201,828 | €118,964 | -€82,864 | -41.1% |
| Fixed assets | 21/28 | €27,349 | €17,133 | -€10,216 | -37.4% |
| Intangible fixed assets | 21 | - | €1,265 | +€1,265 | |
| Tangible fixed assets | 22/27 | €27,349 | €15,868 | -€11,481 | -42.0% |
| Furniture and vehicles | 24 | €27,349 | €15,868 | -€11,481 | -42.0% |
| Current assets | 29/58 | €174,479 | €101,831 | -€72,648 | -41.6% |
| Amounts receivable within one year | 40/41 | €11,087 | €8,704 | -€2,383 | -21.5% |
| Trade receivables | 40 | €7,647 | €5,022 | -€2,626 | -34.3% |
| Other amounts receivable | 41 | €3,440 | €3,683 | +€243 | +7.1% |
| Cash at bank and in hand | 54/58 | €163,392 | €93,127 | -€70,265 | -43.0% |
| Total equity and liabilities | 10/49 | €201,828 | €118,964 | -€82,864 | -41.1% |
| Equity | 10/15 | €168,170 | €102,942 | -€65,228 | -38.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €167,170 | €100 | -€167,070 | -99.9% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €167,070 | - | -€167,070 | |
| Profit (loss) carried forward | 14 | - | €101,842 | +€101,842 | |
| Amounts payable | 17/49 | €33,659 | €16,022 | -€17,636 | -52.4% |
| Amounts payable after more than one year | 17 | €5,715 | €2,260 | -€3,455 | -60.5% |
| Financial debts | 170/4 | €5,715 | €2,260 | -€3,455 | -60.5% |
| Amounts payable within one year | 42/48 | €27,944 | €13,762 | -€14,182 | -50.8% |
| Current portion of amounts payable after more than one year | 42 | €3,693 | €3,693 | = | 0.0% |
| Trade debts | 44 | €76 | €296 | +€220 | +290% |
| Suppliers | 440/4 | €76 | €296 | +€220 | +290% |
| Taxes, remuneration and social security | 45 | €24,175 | €9,774 | -€14,402 | -59.6% |
| Taxes | 450/3 | €24,175 | €9,774 | -€14,402 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,860 | €11,643 | -€1,217 | -9.5% |
| Other operating charges | 640/8 | €548 | €792 | +€244 | +44.4% |
| Gross operating margin | 9900 | €96,537 | €137,772 | +€41,235 | +42.7% |
| Operating profit (loss) | 9901 | €83,129 | €125,337 | +€42,207 | +50.8% |
| Financial income | 75/76B | €1,073 | €1,280 | +€206 | +19.2% |
| Recurring financial income | 75 | €1,073 | €1,280 | +€206 | +19.2% |
| Financial charges | 65/66B | €759 | €487 | -€272 | -35.8% |
| Recurring financial charges | 65 | €759 | €487 | -€272 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €83,444 | €126,129 | +€42,686 | +51.2% |
| Income taxes | 67/77 | €16,917 | €24,288 | +€7,370 | +43.6% |
| Profit (loss) for the period | 9904 | €66,526 | €101,842 | +€35,316 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,526 | €101,842 | +€35,316 | +53.1% |
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.