Bosancu: 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.
Bosancu
Largest movements
- Receivables within one year +€296,732
up €296,732 (+71.5%), from €415,122 to €711,854
of which Other amounts receivable: +€200,485
- Tangible fixed assets -€45,308
down €45,308 (-13.7%), from €330,569 to €285,261
of which Furniture and vehicles: -€34,985
- Profit (loss) carried forward +€141,569
up €141,569 (+48.0%), from €294,923 to €436,492
- Trade debts +€65,397
up €65,397 (+23.7%), from €275,502 to €340,899
of which Suppliers: +€234,556
- Tax, wage and social debts +€60,595
up €60,595 (+40.6%), from €149,320 to €209,915
- Turnover -€1.3m
no longer reported in 2023 (was €1.3m)
- Purchases and services -€1.0m
no longer reported in 2023 (was €1.0m)
- Other operating charges -€118,060
down €118,060 (-100%), from €118,060 to €0
- Financial charges -€23,419
down €23,419 (-94.5%), from €24,778 to €1,359
- Taxes +€13,513
up €13,513 (+27.1%), from €49,932 to €63,445
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €756,569 | €1,013,528 | +€256,958 | +34.0% |
| Fixed assets | 21/28 | €332,644 | €287,336 | -€45,308 | -13.6% |
| Tangible fixed assets | 22/27 | €330,569 | €285,261 | -€45,308 | -13.7% |
| Land and buildings | 22 | €247,545 | €239,295 | -€8,250 | -3.3% |
| Plant, machinery and equipment | 23 | €5,410 | €3,337 | -€2,073 | -38.3% |
| Furniture and vehicles | 24 | €77,615 | €42,630 | -€34,985 | -45.1% |
| Financial fixed assets | 28 | €2,075 | €2,075 | = | 0.0% |
| Current assets | 29/58 | €423,925 | €726,192 | +€302,266 | +71.3% |
| Amounts receivable within one year | 40/41 | €415,122 | €711,854 | +€296,732 | +71.5% |
| Trade receivables | 40 | €415,122 | €511,369 | +€96,248 | +23.2% |
| Other amounts receivable | 41 | - | €200,485 | +€200,485 | |
| Cash at bank and in hand | 54/58 | €8,804 | €13,764 | +€4,961 | +56.3% |
| Deferred charges and accrued income | 490/1 | - | €573 | +€573 | |
| Total equity and liabilities | 10/49 | €756,569 | €1,013,528 | +€256,958 | +34.0% |
| Equity | 10/15 | €315,383 | €456,952 | +€141,569 | +44.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €294,923 | €436,492 | +€141,569 | +48.0% |
| Provisions and deferred taxes | 16 | €4,500 | €4,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,500 | €4,500 | = | 0.0% |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | €4,500 | €4,500 | = | 0.0% |
| Amounts payable | 17/49 | €436,686 | €552,076 | +€115,390 | +26.4% |
| Amounts payable within one year | 42/48 | €436,686 | €552,076 | +€115,390 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €2,609 | €1,261 | -€1,348 | -51.7% |
| Trade debts | 44 | €275,502 | €340,899 | +€65,397 | +23.7% |
| Suppliers | 440/4 | €106,343 | €340,899 | +€234,556 | +221% |
| Bills of exchange payable | 441 | €169,159 | - | -€169,159 | |
| Taxes, remuneration and social security | 45 | €149,320 | €209,915 | +€60,595 | +40.6% |
| Taxes | 450/3 | €149,320 | €209,915 | +€60,595 | +40.6% |
| Other amounts payable | 47/48 | €9,254 | €0 | -€9,254 | -100% |
| Turnover | 70 | €1,277,636 | - | -€1.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,033,707 | - | -€1.0m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,324 | €45,308 | +€6,984 | +18.2% |
| Other operating charges | 640/8 | €118,060 | €0 | -€118,060 | -100% |
| Gross operating margin | 9900 | €243,929 | €246,299 | +€2,370 | +1.0% |
| Operating profit (loss) | 9901 | €87,544 | €200,991 | +€113,447 | +130% |
| Financial income | 75/76B | €1,635 | €5,382 | +€3,747 | +229% |
| Recurring financial income | 75 | €1,635 | €5,382 | +€3,747 | +229% |
| Financial charges | 65/66B | €24,778 | €1,359 | -€23,419 | -94.5% |
| Recurring financial charges | 65 | €24,778 | €1,359 | -€23,419 | -94.5% |
| Profit (loss) for the period before taxes | 9903 | €64,401 | €205,014 | +€140,613 | +218% |
| Income taxes | 67/77 | €49,932 | €63,445 | +€13,513 | +27.1% |
| Profit (loss) for the period | 9904 | €14,470 | €141,569 | +€127,099 | +878% |
| Profit (loss) for the period to be appropriated | 9905 | €14,470 | €141,569 | +€127,099 | +878% |
Source: filed annual accounts (NBB), financial years ended 31 October 2022 and 31 October 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.