BOSAKKERHOEVE: what changed
What changed
BOSAKKERHOEVE
NACE 93.110, Operation of sports facilities
filed annual accounts (NBB)
Net result for the year
-€3,378
2024 · -€22,031+€18,653
Equity
-€6,345
2024 · -€2,967-€3,378
Cash
€15,154
2024 · €22,628-€7,474
Balance sheet total
€86,421
2024 · €115,432-€29,011
Largest movements
Assets
- Tangible fixed assets -€10,650
down €10,650 (-15.8%), from €67,285 to €56,635
of which Land and buildings: -€8,278
- Receivables within one year -€10,533
down €10,533 (-62.2%), from €16,927 to €6,394
of which Trade receivables: -€8,406
- Cash -€7,474
down €7,474 (-33.0%), from €22,628 to €15,154
mainly Debts after one year (-€66,252) and Trade debts (-€18,900)
- Deferred charges and accrued income -€1,731
down €1,731 (-53.5%), from €3,234 to €1,503
- Stocks and contracts +€1,378
up €1,378 (+26.3%), from €5,240 to €6,618
Equity and liabilities
- Other debts +€70,787
new in 2025: €70,787
- Debts after one year -€66,252
no longer reported in 2025 (was €66,252)
- Trade debts -€18,900
down €18,900 (-89.2%), from €21,184 to €2,284
- Tax, wage and social debts -€9,804
down €9,804 (-87.6%), from €11,194 to €1,390
of which Taxes: -€5,025
- Current portion of long-term debt -€8,579
no longer reported in 2025 (was €8,579)
Income statement
- Turnover +€134,752
new in 2025: €134,752
- Purchases and services +€95,041
new in 2025: €95,041
- Staff costs -€17,457
down €17,457 (-42.5%), from €41,045 to €23,588
- Other operating charges -€8,129
down €8,129 (-82.1%), from €9,896 to €1,767
- Financial charges +€4,788
up €4,788 (+125%), from €3,834 to €8,622
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€22,031
Gross operating margin
-€1,042
Staff costs
+€17,457
Depreciation
-€1,230
Other operating charges
+€8,129
Other operating items
+€160
Financial income
-€33
Financial charges
-€4,788
Result 2025
-€3,378
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€67,724
Investment
-€367
Financing
-€74,831
Cash 2024
€22,628
From operations (derived)
+€67,724
Net result for the year
-€3,378
Depreciation
+€11,017
Stocks and contracts
-€1,378
Receivables within one year
+€10,533
Deferred charges and accrued income
+€1,731
Trade debts
-€18,900
Tax, wage and social debts
-€9,804
Other debts
+€70,787
Accrued charges and deferred income
+€7,116
Investment (derived)
-€367
Investment in fixed assets (net)
-€367
Financing
-€74,831
Debts after one year
-€66,252
Current portion of long-term debt
-€8,579
Contributions, distributions and other
-€0
Cash 2025
€15,154
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,432 | €86,421 | -€29,011 | -25.1% |
| Fixed assets | 21/28 | €67,403 | €56,753 | -€10,650 | -15.8% |
| Tangible fixed assets | 22/27 | €67,285 | €56,635 | -€10,650 | -15.8% |
| Land and buildings | 22 | €57,945 | €49,667 | -€8,278 | -14.3% |
| Plant, machinery and equipment | 23 | €9,340 | €6,968 | -€2,372 | -25.4% |
| Financial fixed assets | 28 | €118 | €118 | -€0 | -0.2% |
| Current assets | 29/58 | €48,029 | €29,668 | -€18,361 | -38.2% |
| Stocks and contracts in progress | 3 | €5,240 | €6,618 | +€1,378 | +26.3% |
| Stocks | 30/36 | €5,240 | €6,618 | +€1,378 | +26.3% |
| Amounts receivable within one year | 40/41 | €16,927 | €6,394 | -€10,533 | -62.2% |
| Trade receivables | 40 | €14,437 | €6,031 | -€8,406 | -58.2% |
| Other amounts receivable | 41 | €2,490 | €363 | -€2,127 | -85.4% |
| Cash at bank and in hand | 54/58 | €22,628 | €15,154 | -€7,474 | -33.0% |
| Deferred charges and accrued income | 490/1 | €3,234 | €1,503 | -€1,731 | -53.5% |
| Total equity and liabilities | 10/49 | €115,432 | €86,421 | -€29,011 | -25.1% |
| Equity | 10/15 | -€2,967 | -€6,345 | -€3,378 | -114% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €11,945 | €11,945 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €10,090 | €10,090 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€33,462 | -€36,840 | -€3,378 | -10.1% |
| Amounts payable | 17/49 | €118,399 | €92,766 | -€25,633 | -21.6% |
| Amounts payable after more than one year | 17 | €66,252 | - | -€66,252 | |
| Financial debts | 170/4 | €66,252 | - | -€66,252 | |
| Amounts payable within one year | 42/48 | €40,957 | €74,461 | +€33,504 | +81.8% |
| Current portion of amounts payable after more than one year | 42 | €8,579 | - | -€8,579 | |
| Trade debts | 44 | €21,184 | €2,284 | -€18,900 | -89.2% |
| Suppliers | 440/4 | €21,184 | €2,284 | -€18,900 | -89.2% |
| Taxes, remuneration and social security | 45 | €11,194 | €1,390 | -€9,804 | -87.6% |
| Taxes | 450/3 | €6,119 | €1,094 | -€5,025 | -82.1% |
| Remuneration and social security | 454/9 | €5,075 | €295 | -€4,780 | -94.2% |
| Other amounts payable | 47/48 | - | €70,787 | +€70,787 | |
| Accrued charges and deferred income | 492/3 | €11,190 | €18,306 | +€7,116 | +63.6% |
| Turnover | 70 | - | €134,752 | +€134,752 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €95,041 | +€95,041 | |
| Remuneration, social security and pensions | 62 | €41,045 | €23,588 | -€17,457 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,787 | €11,017 | +€1,230 | +12.6% |
| Other operating charges | 640/8 | €9,896 | €1,767 | -€8,129 | -82.1% |
| Non-recurring operating charges | 66A | €160 | - | -€160 | |
| Gross operating margin | 9900 | €42,649 | €41,607 | -€1,042 | -2.4% |
| Operating profit (loss) | 9901 | -€18,239 | €5,235 | +€23,474 | |
| Financial income | 75/76B | €42 | €9 | -€33 | -79.0% |
| Recurring financial income | 75 | €42 | €9 | -€33 | -79.0% |
| Financial charges | 65/66B | €3,834 | €8,622 | +€4,788 | +125% |
| Recurring financial charges | 65 | €3,834 | €8,622 | +€4,788 | +125% |
| Profit (loss) for the period before taxes | 9903 | -€22,031 | -€3,378 | +€18,653 | +84.7% |
| Profit (loss) for the period | 9904 | -€22,031 | -€3,378 | +€18,653 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,031 | -€3,378 | +€18,653 | +84.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.