Boringen Rosu: 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.
Boringen Rosu
Largest movements
- Receivables within one year +€94,028
up €94,028 (+103%), from €90,938 to €184,966
of which Trade receivables: +€67,896
- Tangible fixed assets +€14,102
up €14,102 (+38.4%), from €36,754 to €50,856
of which Plant, machinery and equipment: +€18,743
- Cash -€12,127
down €12,127 (-76.9%), from €15,767 to €3,640
mainly Receivables within one year (-€94,028) and Investment in fixed assets (net) (-€44,433)
- Trade debts +€46,990
up €46,990 (+76.0%), from €61,844 to €108,834
of which Suppliers: +€75,700
- Other debts +€18,075
up €18,075 (+367%), from €4,925 to €23,000
- Profit (loss) carried forward +€16,778
up €16,778 (+34.2%), from €49,097 to €65,875
- Tax, wage and social debts +€14,160
up €14,160 (+48.8%), from €28,993 to €43,153
of which Remuneration and social security: +€11,921
- Turnover +€79,943
up €79,943 (+7.2%), from €1.1m to €1.2m
- Gross operating margin +€51,821
up €51,821 (+62.9%), from €82,348 to €134,169
- Purchases and services +€30,704
up €30,704 (+3.0%), from €1.0m to €1.1m
- Financial charges +€13,677
up €13,677 (+67.1%), from €20,396 to €34,073
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 | €145,859 | €241,862 | +€96,003 | +65.8% |
| Fixed assets | 21/28 | €39,154 | €53,256 | +€14,102 | +36.0% |
| Tangible fixed assets | 22/27 | €36,754 | €50,856 | +€14,102 | +38.4% |
| Plant, machinery and equipment | 23 | €13,341 | €32,084 | +€18,743 | +140% |
| Furniture and vehicles | 24 | €23,413 | €18,772 | -€4,641 | -19.8% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €106,705 | €188,606 | +€81,901 | +76.8% |
| Amounts receivable within one year | 40/41 | €90,938 | €184,966 | +€94,028 | +103% |
| Trade receivables | 40 | €82,648 | €150,545 | +€67,896 | +82.2% |
| Other amounts receivable | 41 | €8,289 | €34,421 | +€26,132 | +315% |
| Cash at bank and in hand | 54/58 | €15,767 | €3,640 | -€12,127 | -76.9% |
| Total equity and liabilities | 10/49 | €145,859 | €241,862 | +€96,003 | +65.8% |
| Equity | 10/15 | €50,097 | €66,875 | +€16,778 | +33.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,097 | €65,875 | +€16,778 | +34.2% |
| Amounts payable | 17/49 | €95,762 | €174,987 | +€79,226 | +82.7% |
| Amounts payable within one year | 42/48 | €95,762 | €174,987 | +€79,226 | +82.7% |
| Trade debts | 44 | €61,844 | €108,834 | +€46,990 | +76.0% |
| Suppliers | 440/4 | €33,134 | €108,834 | +€75,700 | +228% |
| Bills of exchange payable | 441 | €28,710 | - | -€28,710 | |
| Taxes, remuneration and social security | 45 | €28,993 | €43,153 | +€14,160 | +48.8% |
| Taxes | 450/3 | €5,844 | €8,083 | +€2,239 | +38.3% |
| Remuneration and social security | 454/9 | €23,149 | €35,070 | +€11,921 | +51.5% |
| Other amounts payable | 47/48 | €4,925 | €23,000 | +€18,075 | +367% |
| Turnover | 70 | €1,108,709 | €1,188,651 | +€79,943 | +7.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,026,361 | €1,057,065 | +€30,704 | +3.0% |
| Remuneration, social security and pensions | 62 | €13,764 | €16,448 | +€2,684 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,380 | €30,331 | +€8,952 | +41.9% |
| Other operating charges | 640/8 | - | €5,925 | +€5,925 | |
| Gross operating margin | 9900 | €82,348 | €134,169 | +€51,821 | +62.9% |
| Operating profit (loss) | 9901 | €47,204 | €81,465 | +€34,261 | +72.6% |
| Financial income | 75/76B | - | €884 | +€884 | |
| Recurring financial income | 75 | - | €884 | +€884 | |
| Financial charges | 65/66B | €20,396 | €34,073 | +€13,677 | +67.1% |
| Recurring financial charges | 65 | €20,396 | €34,073 | +€13,677 | +67.1% |
| Profit (loss) for the period before taxes | 9903 | €26,808 | €48,276 | +€21,468 | +80.1% |
| Income taxes | 67/77 | €5,844 | €8,499 | +€2,655 | +45.4% |
| Profit (loss) for the period | 9904 | €20,964 | €39,778 | +€18,814 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,964 | €39,778 | +€18,814 | +89.7% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.