BOS CONSULTING: 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 CONSULTING
Largest movements
- Cash -€130,884
down €130,884 (-53.8%), from €243,081 to €112,198
mainly Other debts (-€157,346) and Contributions, distributions and other (-€55,068)
- Tangible fixed assets -€18,506
down €18,506 (-5.1%), from €364,019 to €345,513
of which Land and buildings: -€10,440
- Receivables within one year +€6,745
up €6,745 (+36.9%), from €18,269 to €25,014
- Other debts -€157,346
down €157,346 (-58.7%), from €268,036 to €110,691
- Reserves +€9,897
up €9,897 (+3.0%), from €329,210 to €339,107
of which Distributable reserves: +€9,897
- Gross operating margin -€4,525
down €4,525 (-3.8%), from €118,375 to €113,850
- Taxes -€1,687
down €1,687 (-6.4%), from €26,247 to €24,560
- Depreciation +€1,494
up €1,494 (+7.3%), from €20,442 to €21,937
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 | €625,369 | €482,725 | -€142,644 | -22.8% |
| Fixed assets | 21/28 | €364,019 | €345,513 | -€18,506 | -5.1% |
| Tangible fixed assets | 22/27 | €364,019 | €345,513 | -€18,506 | -5.1% |
| Land and buildings | 22 | €330,600 | €320,160 | -€10,440 | -3.2% |
| Plant, machinery and equipment | 23 | €3,690 | €3,202 | -€488 | -13.2% |
| Furniture and vehicles | 24 | €29,729 | €22,151 | -€7,578 | -25.5% |
| Current assets | 29/58 | €261,350 | €137,212 | -€124,138 | -47.5% |
| Amounts receivable within one year | 40/41 | €18,269 | €25,014 | +€6,745 | +36.9% |
| Trade receivables | 40 | €18,269 | €25,014 | +€6,745 | +36.9% |
| Cash at bank and in hand | 54/58 | €243,081 | €112,198 | -€130,884 | -53.8% |
| Total equity and liabilities | 10/49 | €625,369 | €482,725 | -€142,644 | -22.8% |
| Equity | 10/15 | €347,810 | €357,707 | +€9,897 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €329,210 | €339,107 | +€9,897 | +3.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €329,210 | €339,107 | +€9,897 | +3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €277,559 | €125,018 | -€152,541 | -55.0% |
| Amounts payable within one year | 42/48 | €277,559 | €125,018 | -€152,541 | -55.0% |
| Trade debts | 44 | €335 | €865 | +€531 | +159% |
| Suppliers | 440/4 | €335 | €865 | +€531 | +159% |
| Taxes, remuneration and social security | 45 | €9,188 | €13,462 | +€4,274 | +46.5% |
| Taxes | 450/3 | €9,188 | €13,462 | +€4,274 | +46.5% |
| Other amounts payable | 47/48 | €268,036 | €110,691 | -€157,346 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,442 | €21,937 | +€1,494 | +7.3% |
| Other operating charges | 640/8 | €2,207 | €2,274 | +€67 | +3.0% |
| Gross operating margin | 9900 | €118,375 | €113,850 | -€4,525 | -3.8% |
| Operating profit (loss) | 9901 | €95,725 | €89,640 | -€6,086 | -6.4% |
| Financial charges | 65/66B | €50 | €115 | +€65 | +131% |
| Recurring financial charges | 65 | €50 | €115 | +€65 | +131% |
| Profit (loss) for the period before taxes | 9903 | €95,676 | €89,524 | -€6,151 | -6.4% |
| Income taxes | 67/77 | €26,247 | €24,560 | -€1,687 | -6.4% |
| Profit (loss) for the period | 9904 | €69,429 | €64,964 | -€4,464 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,429 | €64,964 | -€4,464 | -6.4% |
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.