BOS CONSULT: 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.
BOS CONSULT
Largest movements
- Cash -€39,636
down €39,636 (-68.1%), from €58,168 to €18,532
mainly Other debts (-€71,325) and Tax, wage and social debts (-€2,698)
- Tangible fixed assets -€11,076
down €11,076 (-3.7%), from €297,091 to €286,015
- Other debts -€71,325
down €71,325 (-81.8%), from €87,187 to €15,862
- Reserves +€21,837
up €21,837 (+14.1%), from €154,935 to €176,772
- Financial charges -€768
down €768 (-12.5%), from €6,135 to €5,366
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 | €355,259 | €304,793 | -€50,466 | -14.2% |
| Fixed assets | 21/28 | €297,091 | €286,015 | -€11,076 | -3.7% |
| Tangible fixed assets | 22/27 | €297,091 | €286,015 | -€11,076 | -3.7% |
| Land and buildings | 22 | €297,091 | €286,015 | -€11,076 | -3.7% |
| Current assets | 29/58 | €58,168 | €18,778 | -€39,391 | -67.7% |
| Cash at bank and in hand | 54/58 | €58,168 | €18,532 | -€39,636 | -68.1% |
| Deferred charges and accrued income | 490/1 | - | €246 | +€246 | |
| Total equity and liabilities | 10/49 | €355,259 | €304,793 | -€50,466 | -14.2% |
| Equity | 10/15 | €263,184 | €285,021 | +€21,837 | +8.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €154,935 | €176,772 | +€21,837 | +14.1% |
| Distributable reserves | 133 | €154,935 | €176,772 | +€21,837 | +14.1% |
| Profit (loss) carried forward | 14 | €95,849 | €95,849 | = | 0.0% |
| Amounts payable | 17/49 | €92,075 | €19,772 | -€72,303 | -78.5% |
| Amounts payable within one year | 42/48 | €92,075 | €19,772 | -€72,303 | -78.5% |
| Trade debts | 44 | - | €1,720 | +€1,720 | |
| Suppliers | 440/4 | - | €1,720 | +€1,720 | |
| Taxes, remuneration and social security | 45 | €4,888 | €2,191 | -€2,698 | -55.2% |
| Taxes | 450/3 | €4,888 | €2,191 | -€2,698 | -55.2% |
| Other amounts payable | 47/48 | €87,187 | €15,862 | -€71,325 | -81.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,076 | €11,076 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €48,416 | €48,869 | +€453 | +0.9% |
| Operating profit (loss) | 9901 | €36,953 | €37,394 | +€441 | +1.2% |
| Financial charges | 65/66B | €6,135 | €5,366 | -€768 | -12.5% |
| Recurring financial charges | 65 | €6,135 | €5,366 | -€768 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €30,818 | €32,027 | +€1,209 | +3.9% |
| Income taxes | 67/77 | €9,806 | €10,191 | +€385 | +3.9% |
| Profit (loss) for the period | 9904 | €21,012 | €21,837 | +€824 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,012 | €21,837 | +€824 | +3.9% |
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 29 September 2026 via checked.be.