B.O.S.: 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.O.S.
Largest movements
- Receivables within one year +€93,319
up €93,319 (+81.7%), from €114,212 to €207,531
of which Trade receivables: +€112,772
- Cash +€22,074
up €22,074 (+73.3%), from €30,110 to €52,184
mainly Trade debts (+€53,140) and Short-term financial debts (+€31,137)
- Financial fixed assets +€4,200
up €4,200 (+140%), from €3,000 to €7,200
- Trade debts +€53,140
up €53,140 (+301%), from €17,669 to €70,809
- Short-term financial debts +€31,137
up €31,137 (+201%), from €15,474 to €46,611
- Profit (loss) carried forward +€16,567
up €16,567 (+27.2%), from €60,987 to €77,554
- Other debts +€9,487
up €9,487 (+110%), from €8,651 to €18,138
- Tax, wage and social debts +€9,262
up €9,262 (+32.0%), from €28,938 to €38,200
- Write-downs -€19,028
no longer reported in 2024 (was €19,028)
- Gross operating margin -€15,119
down €15,119 (-16.4%), from €91,922 to €76,803
- Taxes -€7,283
down €7,283 (-34.8%), from €20,904 to €13,621
- Financial charges -€3,862
down €3,862 (-44.4%), from €8,689 to €4,827
- Other operating charges +€2,079
up €2,079 (+58.0%), from €3,582 to €5,661
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,322 | €266,915 | +€119,593 | +81.2% |
| Fixed assets | 21/28 | €3,000 | €7,200 | +€4,200 | +140% |
| Financial fixed assets | 28 | €3,000 | €7,200 | +€4,200 | +140% |
| Current assets | 29/58 | €144,322 | €259,715 | +€115,393 | +80.0% |
| Amounts receivable within one year | 40/41 | €114,212 | €207,531 | +€93,319 | +81.7% |
| Trade receivables | 40 | €81,812 | €194,584 | +€112,772 | +138% |
| Other amounts receivable | 41 | €32,400 | €12,947 | -€19,453 | -60.0% |
| Cash at bank and in hand | 54/58 | €30,110 | €52,184 | +€22,074 | +73.3% |
| Total equity and liabilities | 10/49 | €147,322 | €266,915 | +€119,593 | +81.2% |
| Equity | 10/15 | €76,590 | €93,157 | +€16,567 | +21.6% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Capital | 10 | €12,000 | €12,000 | = | 0.0% |
| Issued capital | 100 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €3,603 | €3,603 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,603 | - | -€3,603 | |
| Legal reserve | 130 | €3,603 | - | -€3,603 | |
| Tax-exempt reserves | 132 | - | €3,603 | +€3,603 | |
| Profit (loss) carried forward | 14 | €60,987 | €77,554 | +€16,567 | +27.2% |
| Amounts payable | 17/49 | €70,732 | €173,758 | +€103,026 | +146% |
| Amounts payable within one year | 42/48 | €70,732 | €173,758 | +€103,026 | +146% |
| Financial debts | 43 | €15,474 | €46,611 | +€31,137 | +201% |
| Credit institutions | 430/8 | €15,474 | €46,611 | +€31,137 | +201% |
| Trade debts | 44 | €17,669 | €70,809 | +€53,140 | +301% |
| Suppliers | 440/4 | €17,669 | €70,809 | +€53,140 | +301% |
| Taxes, remuneration and social security | 45 | €28,938 | €38,200 | +€9,262 | +32.0% |
| Taxes | 450/3 | €28,938 | €38,200 | +€9,262 | +32.0% |
| Other amounts payable | 47/48 | €8,651 | €18,138 | +€9,487 | +110% |
| Non-recurring operating income | 76A | €1,364 | €2,019 | +€655 | +48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,000 | +€2,000 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,028 | - | -€19,028 | |
| Other operating charges | 640/8 | €3,582 | €5,661 | +€2,079 | +58.0% |
| Non-recurring operating charges | 66A | €187 | €34,127 | +€33,940 | +18,150% |
| Gross operating margin | 9900 | €91,922 | €76,803 | -€15,119 | -16.4% |
| Operating profit (loss) | 9901 | €69,125 | €35,015 | -€34,110 | -49.3% |
| Financial charges | 65/66B | €8,689 | €4,827 | -€3,862 | -44.4% |
| Recurring financial charges | 65 | €8,689 | €4,827 | -€3,862 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €60,436 | €30,188 | -€30,248 | -50.0% |
| Income taxes | 67/77 | €20,904 | €13,621 | -€7,283 | -34.8% |
| Profit (loss) for the period | 9904 | €39,532 | €16,567 | -€22,965 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,532 | €16,567 | -€22,965 | -58.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.