BOS Studio: 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 Studio
Largest movements
- Cash +€44,151
new in 2025: €44,151
mainly Net result for the year (+€19,833) and Current investments (+€19,178)
- Current investments -€19,178
no longer reported in 2025 (was €19,178)
- Receivables within one year +€2,239
up €2,239 (+29.4%), from €7,623 to €9,862
- Profit (loss) carried forward +€19,833
up €19,833 (+117.7%), from €16,854 to €36,687
- Tax, wage and social debts +€7,018
up €7,018 (+87.1%), from €8,058 to €15,075
- Trade debts +€996
up €996 (+128.3%), from €776 to €1,772
- Gross operating margin +€7,496
up €7,496 (+35.6%), from €21,031 to €28,527
- Taxes +€1,409
up €1,409 (+32.0%), from €4,402 to €5,810
- Depreciation +€929
up €929 (+80.9%), from €1,149 to €2,077
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.
Cash bridge derived
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 | €31,885 | €59,563 | +€27,678 | +86.8% |
| Fixed assets | 21/28 | €5,084 | €5,551 | +€467 | +9.2% |
| Tangible fixed assets | 22/27 | €5,084 | €5,551 | +€467 | +9.2% |
| Plant, machinery and equipment | 23 | €5,084 | €3,007 | -€2,077 | -40.9% |
| Other tangible fixed assets | 26 | - | €2,544 | +€2,544 | |
| Current assets | 29/58 | €26,801 | €54,012 | +€27,211 | +101.5% |
| Amounts receivable within one year | 40/41 | €7,623 | €9,862 | +€2,239 | +29.4% |
| Trade receivables | 40 | €7,623 | €9,862 | +€2,239 | +29.4% |
| Current investments | 50/53 | €19,178 | - | -€19,178 | |
| Cash at bank and in hand | 54/58 | - | €44,151 | +€44,151 | |
| Total equity and liabilities | 10/49 | €31,885 | €59,563 | +€27,678 | +86.8% |
| Equity | 10/15 | €19,354 | €39,187 | +€19,833 | +102.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,854 | €36,687 | +€19,833 | +117.7% |
| Amounts payable | 17/49 | €12,532 | €20,376 | +€7,845 | +62.6% |
| Amounts payable within one year | 42/48 | €12,532 | €20,376 | +€7,845 | +62.6% |
| Trade debts | 44 | €776 | €1,772 | +€996 | +128.3% |
| Suppliers | 440/4 | €776 | €1,772 | +€996 | +128.3% |
| Taxes, remuneration and social security | 45 | €8,058 | €15,075 | +€7,018 | +87.1% |
| Taxes | 450/3 | €8,058 | €15,075 | +€7,018 | +87.1% |
| Other amounts payable | 47/48 | €3,698 | €3,529 | -€168 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,149 | €2,077 | +€929 | +80.9% |
| Other operating charges | 640/8 | €64 | €332 | +€268 | +420.8% |
| Non-recurring operating charges | 66A | - | €396 | +€396 | |
| Gross operating margin | 9900 | €21,031 | €28,527 | +€7,496 | +35.6% |
| Operating profit (loss) | 9901 | €19,819 | €25,721 | +€5,903 | +29.8% |
| Financial charges | 65/66B | €42 | €78 | +€36 | +84.0% |
| Recurring financial charges | 65 | €42 | €78 | +€36 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | €19,776 | €25,643 | +€5,867 | +29.7% |
| Income taxes | 67/77 | €4,402 | €5,810 | +€1,409 | +32.0% |
| Profit (loss) for the period | 9904 | €15,374 | €19,833 | +€4,459 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,374 | €19,833 | +€4,459 | +29.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.