Boass: what changed
Two fiscal 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.
Boass
Largest movements
- Tangible fixed assets +€6,803
up €6,803 (+540.0%), from €1,260 to €8,063
of which Furniture and vehicles: +€6,159
- Cash +€5,986
up €5,986 (+153.3%), from €3,904 to €9,890
mainly Advances received (+€42,083) and Other debts (+€3,907)
- Receivables within one year +€3,503
up €3,503 (+14.4%), from €24,344 to €27,847
of which Other amounts receivable: +€2,524
- Advances received +€42,083
up €42,083 (+2146.3%), from €1,961 to €44,044
- Profit (loss) carried forward -€24,852
down €24,852, from €5,522 to -€19,329
- Trade debts -€4,774
down €4,774 (-66.5%), from €7,178 to €2,404
- Other debts +€3,907
up €3,907 (+186.7%), from €2,093 to €6,000
- Accrued charges and deferred income -€743
down €743 (-100.0%), from €743 to €0
- Gross operating margin -€30,648
down €30,648, from €8,434 to -€22,214
- Taxes -€2,995
down €2,995 (-89.3%), from €3,353 to €358
- Financial income +€472
up €472 (+285.7%), from €165 to €637
- Depreciation +€359
up €359 (+117.8%), from €305 to €664
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.
Cash bridge derived
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 | €29,509 | €45,801 | +€16,292 | +55.2% |
| Fixed assets | 21/28 | €1,260 | €8,063 | +€6,803 | +540.0% |
| Tangible fixed assets | 22/27 | €1,260 | €8,063 | +€6,803 | +540.0% |
| Plant, machinery and equipment | 23 | €1,260 | €738 | -€522 | -41.4% |
| Furniture and vehicles | 24 | - | €6,159 | +€6,159 | |
| Other tangible fixed assets | 26 | - | €1,166 | +€1,166 | |
| Current assets | 29/58 | €28,249 | €37,737 | +€9,488 | +33.6% |
| Amounts receivable within one year | 40/41 | €24,344 | €27,847 | +€3,503 | +14.4% |
| Trade receivables | 40 | €15,195 | €16,173 | +€978 | +6.4% |
| Other amounts receivable | 41 | €9,149 | €11,674 | +€2,524 | +27.6% |
| Cash at bank and in hand | 54/58 | €3,904 | €9,890 | +€5,986 | +153.3% |
| Total equity and liabilities | 10/49 | €29,509 | €45,801 | +€16,292 | +55.2% |
| Equity | 10/15 | €7,522 | -€17,329 | -€24,852 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,522 | -€19,329 | -€24,852 | |
| Amounts payable | 17/49 | €21,987 | €63,130 | +€41,143 | +187.1% |
| Amounts payable within one year | 42/48 | €21,244 | €63,130 | +€41,886 | +197.2% |
| Trade debts | 44 | €7,178 | €2,404 | -€4,774 | -66.5% |
| Suppliers | 440/4 | €7,178 | €2,404 | -€4,774 | -66.5% |
| Advances received on contracts in progress | 46 | €1,961 | €44,044 | +€42,083 | +2146.3% |
| Taxes, remuneration and social security | 45 | €10,012 | €10,682 | +€670 | +6.7% |
| Taxes | 450/3 | €10,012 | €10,682 | +€670 | +6.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,093 | €6,000 | +€3,907 | +186.7% |
| Accrued charges and deferred income | 492/3 | €743 | €0 | -€743 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €664 | +€359 | +117.8% |
| Other operating charges | 640/8 | €1,506 | €1,331 | -€175 | -11.6% |
| Gross operating margin | 9900 | €8,434 | -€22,214 | -€30,648 | |
| Operating profit (loss) | 9901 | €6,623 | -€24,209 | -€30,832 | |
| Financial income | 75/76B | €165 | €637 | +€472 | +285.7% |
| Recurring financial income | 75 | €165 | €637 | +€472 | +285.7% |
| Financial charges | 65/66B | €936 | €922 | -€14 | -1.5% |
| Recurring financial charges | 65 | €936 | €922 | -€14 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €5,852 | -€24,494 | -€30,346 | |
| Income taxes | 67/77 | €3,353 | €358 | -€2,995 | -89.3% |
| Profit (loss) for the period | 9904 | €2,499 | -€24,852 | -€27,351 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,499 | -€24,852 | -€27,351 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.