B-BOSS: 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.
B-BOSS
Largest movements
- Cash -€103,481
down €103,481 (-53.0%), from €195,329 to €91,848
mainly Contributions, distributions and other (-€120,767) and Other debts (-€46,248)
- Current investments +€15,000
up €15,000, from €0 to €15,000
- Receivables within one year -€8,703
down €8,703 (-51.1%), from €17,032 to €8,329
of which Trade receivables: -€8,703
- Other debts -€46,248
down €46,248 (-94.2%), from €49,095 to €2,847
- Tax, wage and social debts -€28,718
down €28,718 (-65.9%), from €43,594 to €14,876
- Reserves -€24,996
down €24,996 (-20.7%), from €120,767 to €95,771
- Gross operating margin -€28,093
down €28,093 (-18.4%), from €152,829 to €124,736
- Taxes -€6,919
down €6,919 (-20.3%), from €34,093 to €27,174
- Financial income -€2,844
down €2,844 (-72.6%), from €3,915 to €1,071
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 | €215,499 | €117,433 | -€98,065 | -45.5% |
| Fixed assets | 21/28 | €2,083 | €1,192 | -€891 | -42.8% |
| Tangible fixed assets | 22/27 | €2,083 | €1,192 | -€891 | -42.8% |
| Plant, machinery and equipment | 23 | €2,083 | €1,192 | -€891 | -42.8% |
| Current assets | 29/58 | €213,416 | €116,241 | -€97,175 | -45.5% |
| Amounts receivable within one year | 40/41 | €17,032 | €8,329 | -€8,703 | -51.1% |
| Trade receivables | 40 | €16,992 | €8,289 | -€8,703 | -51.2% |
| Other amounts receivable | 41 | €40 | €40 | = | 0.0% |
| Current investments | 50/53 | €0 | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €195,329 | €91,848 | -€103,481 | -53.0% |
| Deferred charges and accrued income | 490/1 | €1,055 | €1,064 | +€9 | +0.9% |
| Total equity and liabilities | 10/49 | €215,499 | €117,433 | -€98,065 | -45.5% |
| Equity | 10/15 | €121,767 | €96,771 | -€24,996 | -20.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €120,767 | €95,771 | -€24,996 | -20.7% |
| Distributable reserves | 133 | €120,767 | €95,771 | -€24,996 | -20.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €93,732 | €20,662 | -€73,070 | -78.0% |
| Amounts payable within one year | 42/48 | €93,732 | €20,662 | -€73,070 | -78.0% |
| Trade debts | 44 | €1,043 | €2,940 | +€1,897 | +182% |
| Suppliers | 440/4 | €1,043 | €2,940 | +€1,897 | +182% |
| Taxes, remuneration and social security | 45 | €43,594 | €14,876 | -€28,718 | -65.9% |
| Taxes | 450/3 | €43,594 | €14,876 | -€28,718 | -65.9% |
| Other amounts payable | 47/48 | €49,095 | €2,847 | -€46,248 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €891 | €891 | = | 0.0% |
| Other operating charges | 640/8 | €603 | €1,226 | +€622 | +103% |
| Gross operating margin | 9900 | €152,829 | €124,736 | -€28,093 | -18.4% |
| Operating profit (loss) | 9901 | €151,335 | €122,620 | -€28,715 | -19.0% |
| Financial income | 75/76B | €3,915 | €1,071 | -€2,844 | -72.6% |
| Recurring financial income | 75 | €3,915 | €1,071 | -€2,844 | -72.6% |
| Financial charges | 65/66B | €390 | €745 | +€356 | +91.4% |
| Recurring financial charges | 65 | €390 | €745 | +€356 | +91.4% |
| Profit (loss) for the period before taxes | 9903 | €154,860 | €122,945 | -€31,915 | -20.6% |
| Income taxes | 67/77 | €34,093 | €27,174 | -€6,919 | -20.3% |
| Profit (loss) for the period | 9904 | €120,767 | €95,771 | -€24,996 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €120,767 | €95,771 | -€24,996 | -20.7% |
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 18 October 2026 via checked.be.