BOS FRUIT: 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 FRUIT
Largest movements
- Receivables within one year -€205,440
down €205,440 (-87.7%), from €234,264 to €28,824
of which Trade receivables: -€161,230
- Cash +€165,639
up €165,639 (+82,028%), from €202 to €165,841
mainly Receivables within one year (+€205,440) and Depreciation (+€35,280)
- Tangible fixed assets -€32,182
down €32,182 (-26.1%), from €123,466 to €91,284
- Trade debts -€53,688
down €53,688 (-83.7%), from €64,164 to €10,477
- Debts after one year -€12,000
down €12,000 (-6.1%), from €195,969 to €183,969
- Staff costs +€41,895
up €41,895 (+108%), from €38,663 to €80,558
- Gross operating margin +€26,368
up €26,368 (+29.7%), from €88,677 to €115,045
- Taxes -€4,000
no longer reported in 2025 (was €4,000)
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 | €367,462 | €296,442 | -€71,020 | -19.3% |
| Fixed assets | 21/28 | €123,466 | €91,284 | -€32,182 | -26.1% |
| Tangible fixed assets | 22/27 | €123,466 | €91,284 | -€32,182 | -26.1% |
| Land and buildings | 22 | €77,397 | €63,885 | -€13,512 | -17.5% |
| Plant, machinery and equipment | 23 | €33,589 | €21,160 | -€12,430 | -37.0% |
| Furniture and vehicles | 24 | €12,480 | €6,240 | -€6,240 | -50.0% |
| Current assets | 29/58 | €243,996 | €205,158 | -€38,839 | -15.9% |
| Amounts receivable within one year | 40/41 | €234,264 | €28,824 | -€205,440 | -87.7% |
| Trade receivables | 40 | €183,774 | €22,544 | -€161,230 | -87.7% |
| Other amounts receivable | 41 | €50,490 | €6,280 | -€44,210 | -87.6% |
| Cash at bank and in hand | 54/58 | €202 | €165,841 | +€165,639 | +82,028% |
| Deferred charges and accrued income | 490/1 | €9,530 | €10,492 | +€962 | +10.1% |
| Total equity and liabilities | 10/49 | €367,462 | €296,442 | -€71,020 | -19.3% |
| Equity | 10/15 | €100,076 | €97,340 | -€2,736 | -2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,476 | €78,740 | -€2,736 | -3.4% |
| Distributable reserves | 133 | €81,476 | €78,740 | -€2,736 | -3.4% |
| Amounts payable | 17/49 | €267,386 | €199,102 | -€68,284 | -25.5% |
| Amounts payable after more than one year | 17 | €195,969 | €183,969 | -€12,000 | -6.1% |
| Other amounts payable | 178/9 | €195,969 | €183,969 | -€12,000 | -6.1% |
| Amounts payable within one year | 42/48 | €71,418 | €15,133 | -€56,284 | -78.8% |
| Current portion of amounts payable after more than one year | 42 | €1,982 | - | -€1,982 | |
| Trade debts | 44 | €64,164 | €10,477 | -€53,688 | -83.7% |
| Suppliers | 440/4 | €64,164 | €10,477 | -€53,688 | -83.7% |
| Taxes, remuneration and social security | 45 | €5,271 | €4,656 | -€614 | -11.7% |
| Taxes | 450/3 | €4,000 | €2,482 | -€1,518 | -37.9% |
| Remuneration and social security | 454/9 | €1,271 | €2,175 | +€903 | +71.1% |
| Remuneration, social security and pensions | 62 | €38,663 | €80,558 | +€41,895 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,156 | €35,280 | -€877 | -2.4% |
| Other operating charges | 640/8 | €1,786 | €1,877 | +€91 | +5.1% |
| Gross operating margin | 9900 | €88,677 | €115,045 | +€26,368 | +29.7% |
| Operating profit (loss) | 9901 | €12,071 | -€2,670 | -€14,742 | |
| Financial income | 75/76B | €172 | - | -€172 | |
| Recurring financial income | 75 | €172 | - | -€172 | |
| Financial charges | 65/66B | €290 | €66 | -€225 | -77.4% |
| Recurring financial charges | 65 | €290 | €66 | -€225 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €11,953 | -€2,736 | -€14,689 | |
| Income taxes | 67/77 | €4,000 | - | -€4,000 | |
| Profit (loss) for the period | 9904 | €7,954 | -€2,736 | -€10,690 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,954 | -€2,736 | -€10,690 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.