BOS en BOMEN: 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 en BOMEN
Largest movements
- Tangible fixed assets -€6,854
down €6,854 (-55.5%), from €12,344 to €5,490
of which Land and buildings: -€7,522
- Other debts -€6,710
down €6,710 (-18.4%), from €36,482 to €29,772
- Tax, wage and social debts -€1,061
down €1,061 (-36.6%), from €2,898 to €1,837
of which Remuneration and social security: -€2,898
- Gross operating margin -€38,843
down €38,843 (-69.0%), from €56,310 to €17,467
- Depreciation -€4,934
down €4,934 (-36.9%), from €13,371 to €8,437
- Other operating charges +€691
up €691 (+8.6%), from €8,078 to €8,769
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 | €103,302 | €95,214 | -€8,088 | -7.8% |
| Fixed assets | 21/28 | €12,344 | €5,490 | -€6,854 | -55.5% |
| Tangible fixed assets | 22/27 | €12,344 | €5,490 | -€6,854 | -55.5% |
| Land and buildings | 22 | €10,522 | €3,000 | -€7,522 | -71.5% |
| Plant, machinery and equipment | 23 | €1,822 | €2,490 | +€668 | +36.7% |
| Current assets | 29/58 | €90,958 | €89,724 | -€1,234 | -1.4% |
| Amounts receivable within one year | 40/41 | €47,473 | €47,140 | -€334 | -0.7% |
| Trade receivables | 40 | €46,900 | €46,900 | = | 0.0% |
| Other amounts receivable | 41 | €573 | €240 | -€334 | -58.2% |
| Cash at bank and in hand | 54/58 | €43,485 | €42,584 | -€900 | -2.1% |
| Total equity and liabilities | 10/49 | €103,302 | €95,214 | -€8,088 | -7.8% |
| Equity | 10/15 | €61,592 | €61,813 | +€221 | +0.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€408 | -€187 | +€221 | +54.1% |
| Amounts payable | 17/49 | €41,710 | €33,401 | -€8,308 | -19.9% |
| Amounts payable within one year | 42/48 | €41,710 | €33,401 | -€8,308 | -19.9% |
| Trade debts | 44 | €2,330 | €1,792 | -€537 | -23.1% |
| Suppliers | 440/4 | €2,330 | €1,792 | -€537 | -23.1% |
| Taxes, remuneration and social security | 45 | €2,898 | €1,837 | -€1,061 | -36.6% |
| Taxes | 450/3 | - | €1,837 | +€1,837 | |
| Remuneration and social security | 454/9 | €2,898 | - | -€2,898 | |
| Other amounts payable | 47/48 | €36,482 | €29,772 | -€6,710 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,371 | €8,437 | -€4,934 | -36.9% |
| Other operating charges | 640/8 | €8,078 | €8,769 | +€691 | +8.6% |
| Gross operating margin | 9900 | €56,310 | €17,467 | -€38,843 | -69.0% |
| Operating profit (loss) | 9901 | €34,862 | €261 | -€34,601 | -99.3% |
| Financial charges | 65/66B | €94 | €40 | -€54 | -57.0% |
| Recurring financial charges | 65 | €94 | €40 | -€54 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | €34,767 | €221 | -€34,547 | -99.4% |
| Profit (loss) for the period | 9904 | €34,767 | €221 | -€34,547 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,767 | €221 | -€34,547 | -99.4% |
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 25 October 2026 via checked.be.