Bos Smart Solutions: 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 Smart Solutions
Largest movements
- Cash +€42,298
up €42,298 (+186%), from €22,788 to €65,085
mainly Net result for the year (+€31,331) and Tax, wage and social debts (+€25,457)
- Receivables within one year +€16,489
up €16,489 (+33.0%), from €49,990 to €66,479
of which Trade receivables: +€10,970
- Tangible fixed assets -€13,614
down €13,614 (-28.4%), from €47,901 to €34,287
of which Furniture and vehicles: -€12,820
- Reserves +€31,331
up €31,331 (+36.4%), from €86,025 to €117,356
of which Distributable reserves: +€31,331
- Tax, wage and social debts +€25,457
up €25,457, from €0 to €25,457
- Trade debts -€11,993
down €11,993 (-50.2%), from €23,877 to €11,884
- Gross operating margin +€15,907
up €15,907 (+36.3%), from €43,781 to €59,688
- Taxes +€4,997
up €4,997 (+61.2%), from €8,171 to €13,168
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 | €122,996 | €167,791 | +€44,795 | +36.4% |
| Fixed assets | 21/28 | €50,219 | €36,227 | -€13,991 | -27.9% |
| Intangible fixed assets | 21 | €2,318 | €1,940 | -€378 | -16.3% |
| Tangible fixed assets | 22/27 | €47,901 | €34,287 | -€13,614 | -28.4% |
| Plant, machinery and equipment | 23 | €3,155 | €2,361 | -€794 | -25.2% |
| Furniture and vehicles | 24 | €44,746 | €31,926 | -€12,820 | -28.6% |
| Current assets | 29/58 | €72,778 | €131,564 | +€58,787 | +80.8% |
| Amounts receivable within one year | 40/41 | €49,990 | €66,479 | +€16,489 | +33.0% |
| Trade receivables | 40 | €1,692 | €12,661 | +€10,970 | +648% |
| Other amounts receivable | 41 | €48,298 | €53,818 | +€5,519 | +11.4% |
| Cash at bank and in hand | 54/58 | €22,788 | €65,085 | +€42,298 | +186% |
| Total equity and liabilities | 10/49 | €122,996 | €167,791 | +€44,795 | +36.4% |
| Equity | 10/15 | €95,025 | €126,356 | +€31,331 | +33.0% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €86,025 | €117,356 | +€31,331 | +36.4% |
| Non-distributable reserves | 130/1 | €1,342 | €1,342 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,342 | €1,342 | = | 0.0% |
| Distributable reserves | 133 | €84,683 | €116,014 | +€31,331 | +37.0% |
| Amounts payable | 17/49 | €27,972 | €41,436 | +€13,464 | +48.1% |
| Amounts payable within one year | 42/48 | €27,972 | €41,436 | +€13,464 | +48.1% |
| Trade debts | 44 | €23,877 | €11,884 | -€11,993 | -50.2% |
| Suppliers | 440/4 | €23,877 | €11,884 | -€11,993 | -50.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €25,457 | +€25,457 | |
| Taxes | 450/3 | €0 | €25,457 | +€25,457 | |
| Other amounts payable | 47/48 | €4,094 | €4,094 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,414 | €13,991 | -€422 | -2.9% |
| Other operating charges | 640/8 | €1,366 | €807 | -€559 | -40.9% |
| Gross operating margin | 9900 | €43,781 | €59,688 | +€15,907 | +36.3% |
| Operating profit (loss) | 9901 | €28,001 | €44,889 | +€16,888 | +60.3% |
| Financial income | 75/76B | €7 | €1 | -€6 | -86.4% |
| Recurring financial income | 75 | €7 | €1 | -€6 | -86.4% |
| Financial charges | 65/66B | €77 | €391 | +€314 | +410% |
| Recurring financial charges | 65 | €77 | €391 | +€314 | +410% |
| Profit (loss) for the period before taxes | 9903 | €27,932 | €44,499 | +€16,568 | +59.3% |
| Income taxes | 67/77 | €8,171 | €13,168 | +€4,997 | +61.2% |
| Profit (loss) for the period | 9904 | €19,761 | €31,331 | +€11,570 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,761 | €31,331 | +€11,570 | +58.6% |
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 15 October 2026 via checked.be.