Bosair: 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.
Bosair
Largest movements
- Receivables within one year -€185,100
down €185,100 (-94.8%), from €195,275 to €10,175
of which Trade receivables: -€164,518
- Stocks and contracts -€11,536
down €11,536 (-15.4%), from €74,704 to €63,168
- Current investments -€4,821
down €4,821 (-42.9%), from €11,226 to €6,405
- Advances received -€129,903
no longer reported in 2024 (was €129,903)
- Trade debts -€28,582
down €28,582 (-79.8%), from €35,804 to €7,221
- Profit (loss) carried forward -€27,256
down €27,256 (-53.3%), from €51,146 to €23,890
- Other debts -€14,458
down €14,458 (-55.8%), from €25,890 to €11,432
- Gross operating margin +€20,122
up €20,122 (+77.6%), from -€25,936 to -€5,814
- Staff costs -€5,058
down €5,058 (-25.0%), from €20,192 to €15,134
- Taxes +€873
no longer reported in 2024 (was -€873)
- Financial income +€371
up €371 (+952%), from €39 to €410
- Financial charges +€366
up €366 (+8.5%), from €4,294 to €4,660
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.
Derived cash bridge
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 | €291,362 | €90,420 | -€200,942 | -69.0% |
| Fixed assets | 21/28 | €1,570 | €1,975 | +€404 | +25.7% |
| Tangible fixed assets | 22/27 | €1,570 | €1,975 | +€404 | +25.7% |
| Plant, machinery and equipment | 23 | €421 | €253 | -€169 | -40.0% |
| Furniture and vehicles | 24 | €417 | €1,504 | +€1,087 | +261% |
| Other tangible fixed assets | 26 | €732 | €218 | -€514 | -70.2% |
| Current assets | 29/58 | €289,792 | €88,446 | -€201,346 | -69.5% |
| Stocks and contracts in progress | 3 | €74,704 | €63,168 | -€11,536 | -15.4% |
| Stocks | 30/36 | €74,704 | €63,168 | -€11,536 | -15.4% |
| Amounts receivable within one year | 40/41 | €195,275 | €10,175 | -€185,100 | -94.8% |
| Trade receivables | 40 | €164,684 | €165 | -€164,518 | -99.9% |
| Other amounts receivable | 41 | €30,591 | €10,010 | -€20,582 | -67.3% |
| Current investments | 50/53 | €11,226 | €6,405 | -€4,821 | -42.9% |
| Cash at bank and in hand | 54/58 | €4,178 | €6,861 | +€2,682 | +64.2% |
| Deferred charges and accrued income | 490/1 | €4,409 | €1,837 | -€2,572 | -58.3% |
| Total equity and liabilities | 10/49 | €291,362 | €90,420 | -€200,942 | -69.0% |
| Equity | 10/15 | €71,606 | €44,350 | -€27,256 | -38.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,146 | €23,890 | -€27,256 | -53.3% |
| Amounts payable | 17/49 | €219,756 | €46,070 | -€173,686 | -79.0% |
| Amounts payable within one year | 42/48 | €219,756 | €46,070 | -€173,686 | -79.0% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €26,690 | +€1,690 | +6.8% |
| Trade debts | 44 | €35,804 | €7,221 | -€28,582 | -79.8% |
| Suppliers | 440/4 | €35,804 | €7,221 | -€28,582 | -79.8% |
| Advances received on contracts in progress | 46 | €129,903 | - | -€129,903 | |
| Taxes, remuneration and social security | 45 | €3,159 | €727 | -€2,432 | -77.0% |
| Taxes | 450/3 | €3,159 | €727 | -€2,432 | -77.0% |
| Other amounts payable | 47/48 | €25,890 | €11,432 | -€14,458 | -55.8% |
| Remuneration, social security and pensions | 62 | €20,192 | €15,134 | -€5,058 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €891 | €1,146 | +€255 | +28.6% |
| Other operating charges | 640/8 | €980 | €913 | -€67 | -6.8% |
| Gross operating margin | 9900 | -€25,936 | -€5,814 | +€20,122 | +77.6% |
| Operating profit (loss) | 9901 | -€47,999 | -€23,006 | +€24,993 | +52.1% |
| Financial income | 75/76B | €39 | €410 | +€371 | +952% |
| Recurring financial income | 75 | €39 | €410 | +€371 | +952% |
| Financial charges | 65/66B | €4,294 | €4,660 | +€366 | +8.5% |
| Recurring financial charges | 65 | €4,294 | €4,660 | +€366 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€52,254 | -€27,256 | +€24,998 | +47.8% |
| Income taxes | 67/77 | -€873 | - | +€873 | |
| Profit (loss) for the period | 9904 | -€51,381 | -€27,256 | +€24,125 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,381 | -€27,256 | +€24,125 | +47.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.