Bos-SX: 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-SX
Largest movements
- Tangible fixed assets -€16,191
down €16,191 (-15.1%), from €107,419 to €91,228
of which Furniture and vehicles: -€11,071
- Cash +€14,163
up €14,163 (+8.3%), from €171,129 to €185,291
mainly Depreciation (+€34,621) and Net result for the year (+€18,307)
- Receivables within one year -€11,452
down €11,452 (-32.4%), from €35,385 to €23,933
of which Other amounts receivable: -€11,947
- Trade debts -€37,780
down €37,780 (-96.3%), from €39,222 to €1,441
- Reserves +€18,307
up €18,307 (+6.6%), from €275,619 to €293,926
- Tax, wage and social debts +€5,339
up €5,339 (+317.1%), from €1,684 to €7,022
of which Taxes: +€5,339
- Gross operating margin +€19,875
up €19,875 (+47.8%), from €41,578 to €61,453
- Taxes +€5,307
up €5,307 (+230.2%), from €2,306 to €7,613
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 | €316,524 | €302,389 | -€14,135 | -4.5% |
| Fixed assets | 21/28 | €107,419 | €91,228 | -€16,191 | -15.1% |
| Tangible fixed assets | 22/27 | €107,419 | €91,228 | -€16,191 | -15.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €67,103 | €56,032 | -€11,071 | -16.5% |
| Other tangible fixed assets | 26 | €40,317 | €35,196 | -€5,121 | -12.7% |
| Current assets | 29/58 | €209,105 | €211,161 | +€2,057 | +1.0% |
| Amounts receivable within one year | 40/41 | €35,385 | €23,933 | -€11,452 | -32.4% |
| Trade receivables | 40 | €12,100 | €12,595 | +€495 | +4.1% |
| Other amounts receivable | 41 | €23,285 | €11,338 | -€11,947 | -51.3% |
| Cash at bank and in hand | 54/58 | €171,129 | €185,291 | +€14,163 | +8.3% |
| Deferred charges and accrued income | 490/1 | €2,591 | €1,937 | -€654 | -25.2% |
| Total equity and liabilities | 10/49 | €316,524 | €302,389 | -€14,135 | -4.5% |
| Equity | 10/15 | €275,619 | €293,926 | +€18,307 | +6.6% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €275,619 | €293,926 | +€18,307 | +6.6% |
| Distributable reserves | 133 | €275,619 | €293,926 | +€18,307 | +6.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €40,905 | €8,464 | -€32,442 | -79.3% |
| Amounts payable within one year | 42/48 | €40,905 | €8,464 | -€32,442 | -79.3% |
| Trade debts | 44 | €39,222 | €1,441 | -€37,780 | -96.3% |
| Suppliers | 440/4 | €39,222 | €1,441 | -€37,780 | -96.3% |
| Taxes, remuneration and social security | 45 | €1,684 | €7,022 | +€5,339 | +317.1% |
| Taxes | 450/3 | €1,684 | €7,022 | +€5,339 | +317.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €2,430 | +€2,430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,954 | €34,621 | -€333 | -1.0% |
| Other operating charges | 640/8 | €767 | €746 | -€20 | -2.7% |
| Gross operating margin | 9900 | €41,578 | €61,453 | +€19,875 | +47.8% |
| Operating profit (loss) | 9901 | €5,858 | €26,086 | +€20,228 | +345.3% |
| Financial income | 75/76B | €12 | €48 | +€36 | +312.3% |
| Recurring financial income | 75 | €12 | €48 | +€36 | +312.3% |
| Financial charges | 65/66B | €441 | €214 | -€227 | -51.6% |
| Recurring financial charges | 65 | €441 | €214 | -€227 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €5,428 | €25,920 | +€20,492 | +377.5% |
| Income taxes | 67/77 | €2,306 | €7,613 | +€5,307 | +230.2% |
| Profit (loss) for the period | 9904 | €3,122 | €18,307 | +€15,185 | +486.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,122 | €18,307 | +€15,185 | +486.3% |
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 10 October 2026 via checked.be.