Bos Square: 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 Square
Largest movements
- Tangible fixed assets -€63,375
down €63,375 (-4.0%), from €1.6m to €1.5m
of which Land and buildings: -€60,875
- Cash +€18,708
up €18,708 (+571.6%), from €3,273 to €21,981
mainly Depreciation (+€63,375) and Debts after one year (+€18,660)
- Profit (loss) carried forward -€68,770
down €68,770 (-2.0%), from -€3.5m to -€3.5m
- Debts after one year +€18,660
up €18,660 (+0.9%), from €2.1m to €2.1m
- Financial charges +€18,645
up €18,645 (+41470.9%), from €45 to €18,690
- Gross operating margin +€4,913
up €4,913 (+33.2%), from €14,793 to €19,706
- Financial income +€964
new in 2024: €964
- Other operating charges +€257
up €257 (+3.6%), from €7,117 to €7,374
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 | €1,619,504 | €1,575,801 | -€43,703 | -2.7% |
| Fixed assets | 21/28 | €1,566,232 | €1,502,857 | -€63,375 | -4.0% |
| Tangible fixed assets | 22/27 | €1,566,232 | €1,502,857 | -€63,375 | -4.0% |
| Land and buildings | 22 | €1,550,330 | €1,489,455 | -€60,875 | -3.9% |
| Furniture and vehicles | 24 | €15,902 | €13,402 | -€2,500 | -15.7% |
| Current assets | 29/58 | €53,273 | €72,945 | +€19,672 | +36.9% |
| Amounts receivable within one year | 40/41 | - | €289 | +€289 | |
| Other amounts receivable | 41 | - | €289 | +€289 | |
| Current investments | 50/53 | €50,000 | €50,675 | +€675 | +1.3% |
| Cash at bank and in hand | 54/58 | €3,273 | €21,981 | +€18,708 | +571.6% |
| Total equity and liabilities | 10/49 | €1,619,504 | €1,575,801 | -€43,703 | -2.7% |
| Equity | 10/15 | -€635,293 | -€704,063 | -€68,770 | -10.8% |
| Contributions | 10/11 | €2,826,859 | €2,826,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,462,152 | -€3,530,922 | -€68,770 | -2.0% |
| Amounts payable | 17/49 | €2,254,798 | €2,279,865 | +€25,067 | +1.1% |
| Amounts payable after more than one year | 17 | €2,101,492 | €2,120,153 | +€18,660 | +0.9% |
| Other amounts payable | 178/9 | €2,101,492 | €2,120,153 | +€18,660 | +0.9% |
| Amounts payable within one year | 42/48 | €6,157 | €12,563 | +€6,407 | +104.1% |
| Trade debts | 44 | €6,157 | €12,563 | +€6,407 | +104.1% |
| Suppliers | 440/4 | €6,157 | €12,563 | +€6,407 | +104.1% |
| Accrued charges and deferred income | 492/3 | €147,148 | €147,148 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,375 | €63,375 | = | 0.0% |
| Other operating charges | 640/8 | €7,117 | €7,374 | +€257 | +3.6% |
| Gross operating margin | 9900 | €14,793 | €19,706 | +€4,913 | +33.2% |
| Operating profit (loss) | 9901 | -€55,699 | -€51,043 | +€4,656 | +8.4% |
| Financial income | 75/76B | - | €964 | +€964 | |
| Recurring financial income | 75 | - | €964 | +€964 | |
| Financial charges | 65/66B | €45 | €18,690 | +€18,645 | +41470.9% |
| Recurring financial charges | 65 | €45 | €18,690 | +€18,645 | +41470.9% |
| Profit (loss) for the period before taxes | 9903 | -€55,744 | -€68,770 | -€13,026 | -23.4% |
| Profit (loss) for the period | 9904 | -€55,744 | -€68,770 | -€13,026 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,744 | -€68,770 | -€13,026 | -23.4% |
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 3 October 2026 via checked.be.