B.O.S.S.: what changed
B.O.S.S.
Largest movements
- Tangible fixed assets +€13,025
new in 2025: €13,025
- Cash -€9,531
down €9,531 (-29.1%), from €32,776 to €23,244
mainly Investment in fixed assets (net) (-€14,038) and Stocks and contracts (-€5,704)
- Stocks and contracts +€5,704
new in 2025: €5,704
- Receivables within one year -€4,911
down €4,911 (-11.1%), from €44,079 to €39,168
of which Trade receivables: -€9,798
- Reserves +€6,200
up €6,200 (+27.2%), from €22,759 to €28,959
of which Distributable reserves: +€6,200
- Other debts -€3,168
down €3,168 (-33.8%), from €9,373 to €6,205
- Tax, wage and social debts +€2,649
up €2,649 (+14.2%), from €18,707 to €21,356
- Trade debts -€1,405
down €1,405 (-32.2%), from €4,367 to €2,962
- Gross operating margin -€13,845
down €13,845 (-55.6%), from €24,883 to €11,038
- Taxes -€6,165
down €6,165 (-75.7%), from €8,144 to €1,979
- Depreciation +€1,013
new in 2025: €1,013
- Other operating charges -€253
down €253 (-22.3%), from €1,136 to €883
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,855 | €81,142 | +€4,287 | +5.6% |
| Fixed assets | 21/28 | - | €13,025 | +€13,025 | |
| Tangible fixed assets | 22/27 | - | €13,025 | +€13,025 | |
| Furniture and vehicles | 24 | - | €13,025 | +€13,025 | |
| Current assets | 29/58 | €76,855 | €68,117 | -€8,738 | -11.4% |
| Stocks and contracts in progress | 3 | - | €5,704 | +€5,704 | |
| Stocks | 30/36 | - | €5,704 | +€5,704 | |
| Amounts receivable within one year | 40/41 | €44,079 | €39,168 | -€4,911 | -11.1% |
| Trade receivables | 40 | €44,079 | €34,281 | -€9,798 | -22.2% |
| Other amounts receivable | 41 | - | €4,887 | +€4,887 | |
| Cash at bank and in hand | 54/58 | €32,776 | €23,244 | -€9,531 | -29.1% |
| Total equity and liabilities | 10/49 | €76,855 | €81,142 | +€4,287 | +5.6% |
| Equity | 10/15 | €44,408 | €50,618 | +€6,210 | +14.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,759 | €28,959 | +€6,200 | +27.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €20,900 | €27,100 | +€6,200 | +29.7% |
| Profit (loss) carried forward | 14 | €3,057 | €3,067 | +€10 | +0.3% |
| Amounts payable | 17/49 | €32,447 | €30,523 | -€1,924 | -5.9% |
| Amounts payable within one year | 42/48 | €32,447 | €30,523 | -€1,924 | -5.9% |
| Trade debts | 44 | €4,367 | €2,962 | -€1,405 | -32.2% |
| Suppliers | 440/4 | €4,367 | €2,962 | -€1,405 | -32.2% |
| Taxes, remuneration and social security | 45 | €18,707 | €21,356 | +€2,649 | +14.2% |
| Taxes | 450/3 | €18,707 | €21,356 | +€2,649 | +14.2% |
| Other amounts payable | 47/48 | €9,373 | €6,205 | -€3,168 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,013 | +€1,013 | |
| Other operating charges | 640/8 | €1,136 | €883 | -€253 | -22.3% |
| Gross operating margin | 9900 | €24,883 | €11,038 | -€13,845 | -55.6% |
| Operating profit (loss) | 9901 | €23,747 | €9,142 | -€14,605 | -61.5% |
| Financial income | 75/76B | €15 | €28 | +€13 | +83.7% |
| Recurring financial income | 75 | €15 | €28 | +€13 | +83.7% |
| Financial charges | 65/66B | €927 | €980 | +€53 | +5.7% |
| Recurring financial charges | 65 | €927 | €980 | +€53 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €22,834 | €8,190 | -€14,645 | -64.1% |
| Income taxes | 67/77 | €8,144 | €1,979 | -€6,165 | -75.7% |
| Profit (loss) for the period | 9904 | €14,690 | €6,210 | -€8,480 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,690 | €6,210 | -€8,480 | -57.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.