Bos|s: 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|s
Largest movements
- Financial fixed assets +€15,000
new in 2024: €15,000
- Cash +€12,087
up €12,087 (+3144.7%), from €384 to €12,472
mainly Net result for the year (+€22,567) and Tax, wage and social debts (+€17,803)
- Receivables within one year -€7,231
down €7,231 (-6.7%), from €108,325 to €101,095
- Reserves +€22,567
up €22,567 (+38.1%), from €59,169 to €81,736
of which Distributable reserves: +€22,567
- Tax, wage and social debts +€17,803
up €17,803 (+218.0%), from €8,167 to €25,969
- Trade debts -€14,393
down €14,393 (-88.6%), from €16,254 to €1,861
- Short-term financial debts -€6,121
down €6,121 (-100.0%), from €6,121 to €0
- Other operating charges -€45,521
down €45,521 (-96.4%), from €47,243 to €1,722
- Write-downs +€42,950
up €42,950, from -€42,950 to €0
- Gross operating margin +€26,030
up €26,030 (+221.7%), from €11,740 to €37,770
- Taxes +€8,344
up €8,344 (+191.0%), from €4,368 to €12,712
- Financial charges -€3,329
down €3,329 (-81.2%), from €4,097 to €768
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,710 | €128,566 | +€19,856 | +18.3% |
| Fixed assets | 21/28 | - | €15,000 | +€15,000 | |
| Financial fixed assets | 28 | - | €15,000 | +€15,000 | |
| Current assets | 29/58 | €108,710 | €113,566 | +€4,856 | +4.5% |
| Amounts receivable within one year | 40/41 | €108,325 | €101,095 | -€7,231 | -6.7% |
| Trade receivables | 40 | €108,325 | €101,095 | -€7,231 | -6.7% |
| Cash at bank and in hand | 54/58 | €384 | €12,472 | +€12,087 | +3144.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €108,710 | €128,566 | +€19,856 | +18.3% |
| Equity | 10/15 | €78,169 | €100,736 | +€22,567 | +28.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €59,169 | €81,736 | +€22,567 | +38.1% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €57,269 | €79,836 | +€22,567 | +39.4% |
| Amounts payable | 17/49 | €30,541 | €27,830 | -€2,711 | -8.9% |
| Amounts payable within one year | 42/48 | €30,541 | €27,830 | -€2,711 | -8.9% |
| Financial debts | 43 | €6,121 | €0 | -€6,121 | -100.0% |
| Credit institutions | 430/8 | €6,121 | €0 | -€6,121 | -100.0% |
| Trade debts | 44 | €16,254 | €1,861 | -€14,393 | -88.6% |
| Suppliers | 440/4 | €16,254 | €1,861 | -€14,393 | -88.6% |
| Taxes, remuneration and social security | 45 | €8,167 | €25,969 | +€17,803 | +218.0% |
| Taxes | 450/3 | €8,167 | €25,969 | +€17,803 | +218.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€42,950 | €0 | +€42,950 | |
| Other operating charges | 640/8 | €47,243 | €1,722 | -€45,521 | -96.4% |
| Gross operating margin | 9900 | €11,740 | €37,770 | +€26,030 | +221.7% |
| Operating profit (loss) | 9901 | €7,447 | €36,048 | +€28,601 | +384.0% |
| Financial income | 75/76B | €182 | €0 | -€182 | -100.0% |
| Recurring financial income | 75 | €182 | €0 | -€182 | -100.0% |
| Financial charges | 65/66B | €4,097 | €768 | -€3,329 | -81.2% |
| Recurring financial charges | 65 | €4,097 | €768 | -€3,329 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €3,532 | €35,279 | +€31,747 | +898.9% |
| Income taxes | 67/77 | €4,368 | €12,712 | +€8,344 | +191.0% |
| Profit (loss) for the period | 9904 | -€836 | €22,567 | +€23,404 | |
| Profit (loss) for the period to be appropriated | 9905 | -€836 | €22,567 | +€23,404 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.