bOS: 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.
bOS
Largest movements
- Tangible fixed assets +€18,900
up €18,900 (+78.2%), from €24,183 to €43,083
of which Other tangible fixed assets: +€16,576
- Cash +€2,115
up €2,115 (+6.2%), from €34,271 to €36,386
mainly Debts after one year (+€12,831) and Depreciation (+€8,504)
- Debts after one year +€12,831
new in 2025: €12,831
- Profit (loss) carried forward +€7,179
up €7,179 (+35.6%), from €20,153 to €27,332
- Trade debts -€5,622
down €5,622 (-56.8%), from €9,895 to €4,273
- Tax, wage and social debts +€5,598
up €5,598 (+280%), from €2,003 to €7,600
- Current portion of long-term debt +€3,628
new in 2025: €3,628
- Gross operating margin +€21,512
up €21,512 (+659%), from €3,262 to €24,774
- Taxes +€3,443
up €3,443 (+391%), from €880 to €4,323
- Depreciation +€2,361
up €2,361 (+38.4%), from €6,142 to €8,504
- Financial charges +€1,559
up €1,559 (+71.8%), from €2,171 to €3,730
- Other operating charges -€1,444
down €1,444 (-58.2%), from €2,481 to €1,037
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 | €61,886 | €83,412 | +€21,527 | +34.8% |
| Fixed assets | 21/28 | €24,183 | €43,083 | +€18,900 | +78.2% |
| Tangible fixed assets | 22/27 | €24,183 | €43,083 | +€18,900 | +78.2% |
| Land and buildings | 22 | €5,261 | €4,402 | -€858 | -16.3% |
| Plant, machinery and equipment | 23 | €155 | €0 | -€155 | -100% |
| Furniture and vehicles | 24 | €12,873 | €16,210 | +€3,337 | +25.9% |
| Other tangible fixed assets | 26 | €5,894 | €22,470 | +€16,576 | +281% |
| Current assets | 29/58 | €37,702 | €40,329 | +€2,627 | +7.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €34,271 | €36,386 | +€2,115 | +6.2% |
| Deferred charges and accrued income | 490/1 | €3,431 | €3,943 | +€512 | +14.9% |
| Total equity and liabilities | 10/49 | €61,886 | €83,412 | +€21,527 | +34.8% |
| Equity | 10/15 | €28,213 | €35,392 | +€7,179 | +25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,153 | €27,332 | +€7,179 | +35.6% |
| Amounts payable | 17/49 | €33,673 | €48,020 | +€14,347 | +42.6% |
| Amounts payable after more than one year | 17 | - | €12,831 | +€12,831 | |
| Financial debts | 170/4 | - | €12,831 | +€12,831 | |
| Amounts payable within one year | 42/48 | €33,673 | €35,189 | +€1,516 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,628 | +€3,628 | |
| Trade debts | 44 | €9,895 | €4,273 | -€5,622 | -56.8% |
| Suppliers | 440/4 | €9,895 | €4,273 | -€5,622 | -56.8% |
| Taxes, remuneration and social security | 45 | €2,003 | €7,600 | +€5,598 | +280% |
| Taxes | 450/3 | €2,003 | €7,600 | +€5,598 | +280% |
| Other amounts payable | 47/48 | €21,775 | €19,688 | -€2,088 | -9.6% |
| Non-recurring operating income | 76A | - | €1,799 | +€1,799 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,142 | €8,504 | +€2,361 | +38.4% |
| Other operating charges | 640/8 | €2,481 | €1,037 | -€1,444 | -58.2% |
| Gross operating margin | 9900 | €3,262 | €24,774 | +€21,512 | +659% |
| Operating profit (loss) | 9901 | -€5,361 | €15,233 | +€20,594 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,171 | €3,730 | +€1,559 | +71.8% |
| Recurring financial charges | 65 | €2,171 | €3,730 | +€1,559 | +71.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,532 | €11,503 | +€19,035 | |
| Income taxes | 67/77 | €880 | €4,323 | +€3,443 | +391% |
| Profit (loss) for the period | 9904 | -€8,412 | €7,179 | +€15,592 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,412 | €7,179 | +€15,592 |
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.