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
- Cash +€108,307
up €108,307 (+50.0%), from €216,614 to €324,922
mainly Net result for the year (+€65,484) and Trade debts (+€48,546)
- Tangible fixed assets -€47,514
down €47,514 (-28.5%), from €166,773 to €119,260
of which Other tangible fixed assets: -€42,751
- Deferred charges and accrued income -€41,209
down €41,209 (-93.1%), from €44,247 to €3,037
- Receivables within one year -€24,551
down €24,551 (-90.6%), from €27,105 to €2,554
of which Trade receivables: -€15,924
- Tax, wage and social debts -€84,776
down €84,776 (-56.1%), from €151,189 to €66,413
of which Taxes: -€52,779
- Profit (loss) carried forward +€65,484
up €65,484 (+29.1%), from €225,008 to €290,492
- Trade debts +€48,546
up €48,546 (+34.5%), from €140,917 to €189,463
- Other debts -€36,683
down €36,683 (-27.3%), from €134,429 to €97,745
- Turnover +€210,452
up €210,452 (+8.3%), from €2.5m to €2.8m
- Goods and materials +€176,690
up €176,690 (+14.1%), from €1.3m to €1.4m
of which Purchases: +€132,985
- Services and other goods +€45,587
up €45,587 (+7.9%), from €575,012 to €620,599
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 | €697,762 | €685,983 | -€11,779 | -1.7% |
| Fixed assets | 21/28 | €166,773 | €119,260 | -€47,514 | -28.5% |
| Tangible fixed assets | 22/27 | €166,773 | €119,260 | -€47,514 | -28.5% |
| Plant, machinery and equipment | 23 | €16,028 | €11,265 | -€4,763 | -29.7% |
| Other tangible fixed assets | 26 | €150,745 | €107,994 | -€42,751 | -28.4% |
| Current assets | 29/58 | €530,988 | €566,723 | +€35,734 | +6.7% |
| Stocks and contracts in progress | 3 | €243,023 | €236,210 | -€6,813 | -2.8% |
| Stocks | 30/36 | €243,023 | €236,210 | -€6,813 | -2.8% |
| Goods purchased for resale | 34 | €243,023 | €236,210 | -€6,813 | -2.8% |
| Amounts receivable within one year | 40/41 | €27,105 | €2,554 | -€24,551 | -90.6% |
| Trade receivables | 40 | €17,230 | €1,306 | -€15,924 | -92.4% |
| Other amounts receivable | 41 | €9,875 | €1,248 | -€8,627 | -87.4% |
| Cash at bank and in hand | 54/58 | €216,614 | €324,922 | +€108,307 | +50.0% |
| Deferred charges and accrued income | 490/1 | €44,247 | €3,037 | -€41,209 | -93.1% |
| Total equity and liabilities | 10/49 | €697,762 | €685,983 | -€11,779 | -1.7% |
| Equity | 10/15 | €235,741 | €301,225 | +€65,484 | +27.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,533 | €4,533 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,533 | €2,533 | = | 0.0% |
| Profit (loss) carried forward | 14 | €225,008 | €290,492 | +€65,484 | +29.1% |
| Amounts payable | 17/49 | €462,021 | €384,758 | -€77,263 | -16.7% |
| Amounts payable within one year | 42/48 | €426,534 | €353,970 | -€72,565 | -17.0% |
| Trade debts | 44 | €140,917 | €189,463 | +€48,546 | +34.5% |
| Suppliers | 440/4 | €140,917 | €189,463 | +€48,546 | +34.5% |
| Advances received on contracts in progress | 46 | - | €348 | +€348 | |
| Taxes, remuneration and social security | 45 | €151,189 | €66,413 | -€84,776 | -56.1% |
| Taxes | 450/3 | €96,192 | €43,413 | -€52,779 | -54.9% |
| Remuneration and social security | 454/9 | €54,996 | €23,000 | -€31,996 | -58.2% |
| Other amounts payable | 47/48 | €134,429 | €97,745 | -€36,683 | -27.3% |
| Accrued charges and deferred income | 492/3 | €35,487 | €30,788 | -€4,699 | -13.2% |
| Operating income | 70/76A | €2,558,479 | €2,756,013 | +€197,534 | +7.7% |
| Turnover | 70 | €2,545,561 | €2,756,013 | +€210,452 | +8.3% |
| Other operating income | 74 | €12,919 | €0 | -€12,919 | -100% |
| Operating charges | 60/66A | €2,402,808 | €2,637,389 | +€234,581 | +9.8% |
| Goods for resale, raw materials and consumables | 60 | €1,257,049 | €1,433,739 | +€176,690 | +14.1% |
| Purchases | 600/8 | €1,293,941 | €1,426,926 | +€132,985 | +10.3% |
| Change in stocks: decrease (increase) | 609 | -€36,892 | €6,813 | +€43,705 | |
| Services and other goods | 61 | €575,012 | €620,599 | +€45,587 | +7.9% |
| Remuneration, social security and pensions | 62 | €508,310 | €514,521 | +€6,211 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,778 | €47,986 | -€12,793 | -21.0% |
| Other operating charges | 640/8 | €1,659 | €3,315 | +€1,656 | +99.8% |
| Non-recurring operating charges | 66A | - | €17,230 | +€17,230 | |
| Operating profit (loss) | 9901 | €155,672 | €118,624 | -€37,048 | -23.8% |
| Financial income | 75/76B | €97 | €0 | -€97 | -100% |
| Recurring financial income | 75 | €97 | €0 | -€97 | -100% |
| Other financial income | 752/9 | €97 | €0 | -€97 | -100% |
| Financial charges | 65/66B | €22,382 | €25,460 | +€3,078 | +13.8% |
| Recurring financial charges | 65 | €22,382 | €25,460 | +€3,078 | +13.8% |
| Other financial charges | 652/9 | €22,382 | €25,460 | +€3,078 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €133,387 | €93,164 | -€40,223 | -30.2% |
| Income taxes | 67/77 | €35,642 | €27,680 | -€7,962 | -22.3% |
| Taxes | 670/3 | €35,642 | €27,680 | -€7,962 | -22.3% |
| Profit (loss) for the period | 9904 | €97,745 | €65,484 | -€32,261 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €97,745 | €65,484 | -€32,261 | -33.0% |
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 23 October 2026 via checked.be.