Bosanemoon: 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.
Bosanemoon
Largest movements
- Cash +€69,591
up €69,591 (+112%), from €61,889 to €131,480
mainly Net result for the year (+€88,421) and Depreciation (+€19,629)
- Tangible fixed assets -€16,408
down €16,408 (-7.2%), from €228,243 to €211,836
of which Land and buildings: -€16,530
- Deferred charges and accrued income +€6,928
up €6,928 (+8.4%), from €82,002 to €88,930
- Reserves +€88,421
up €88,421 (+36.8%), from €240,087 to €328,508
- Current portion of long-term debt -€16,466
down €16,466 (-53.5%), from €30,753 to €14,287
- Debts after one year -€14,287
down €14,287 (-59.2%), from €24,142 to €9,855
- Other debts -€7,222
down €7,222 (-20.8%), from €34,804 to €27,582
- Tax, wage and social debts +€7,008
up €7,008 (+79.6%), from €8,804 to €15,812
of which Taxes: +€7,008
- Gross operating margin +€19,405
up €19,405 (+14.7%), from €131,726 to €151,131
- Taxes +€7,533
up €7,533 (+25.2%), from €29,841 to €37,375
- Financial charges -€2,116
down €2,116 (-31.6%), from €6,704 to €4,588
- Depreciation -€1,729
down €1,729 (-8.1%), from €21,358 to €19,629
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.
Derived cash bridge
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 | €374,200 | €432,246 | +€58,047 | +15.5% |
| Fixed assets | 21/28 | €228,243 | €211,836 | -€16,408 | -7.2% |
| Tangible fixed assets | 22/27 | €228,243 | €211,836 | -€16,408 | -7.2% |
| Land and buildings | 22 | €221,789 | €205,259 | -€16,530 | -7.5% |
| Plant, machinery and equipment | 23 | €4,039 | €5,794 | +€1,755 | +43.4% |
| Furniture and vehicles | 24 | €2,415 | €783 | -€1,632 | -67.6% |
| Current assets | 29/58 | €145,956 | €220,411 | +€74,455 | +51.0% |
| Amounts receivable within one year | 40/41 | €2,065 | €1 | -€2,064 | -100.0% |
| Trade receivables | 40 | €2,065 | - | -€2,065 | |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €61,889 | €131,480 | +€69,591 | +112% |
| Deferred charges and accrued income | 490/1 | €82,002 | €88,930 | +€6,928 | +8.4% |
| Total equity and liabilities | 10/49 | €374,200 | €432,246 | +€58,047 | +15.5% |
| Equity | 10/15 | €252,487 | €340,908 | +€88,421 | +35.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €240,087 | €328,508 | +€88,421 | +36.8% |
| Distributable reserves | 133 | €240,087 | €328,508 | +€88,421 | +36.8% |
| Amounts payable | 17/49 | €121,713 | €91,339 | -€30,374 | -25.0% |
| Amounts payable after more than one year | 17 | €24,142 | €9,855 | -€14,287 | -59.2% |
| Financial debts | 170/4 | €24,142 | €9,855 | -€14,287 | -59.2% |
| Amounts payable within one year | 42/48 | €93,030 | €77,413 | -€15,617 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €30,753 | €14,287 | -€16,466 | -53.5% |
| Financial debts | 43 | €15,959 | €14,698 | -€1,261 | -7.9% |
| Credit institutions | 430/8 | €15,959 | €14,698 | -€1,261 | -7.9% |
| Trade debts | 44 | €2,710 | €5,034 | +€2,324 | +85.8% |
| Suppliers | 440/4 | €2,710 | €5,034 | +€2,324 | +85.8% |
| Taxes, remuneration and social security | 45 | €8,804 | €15,812 | +€7,008 | +79.6% |
| Taxes | 450/3 | €5,804 | €12,812 | +€7,008 | +121% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €34,804 | €27,582 | -€7,222 | -20.8% |
| Accrued charges and deferred income | 492/3 | €4,541 | €4,071 | -€470 | -10.3% |
| Non-recurring operating income | 76A | - | €429 | +€429 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,358 | €19,629 | -€1,729 | -8.1% |
| Other operating charges | 640/8 | €1,701 | €1,646 | -€54 | -3.2% |
| Gross operating margin | 9900 | €131,726 | €151,131 | +€19,405 | +14.7% |
| Operating profit (loss) | 9901 | €108,668 | €129,856 | +€21,188 | +19.5% |
| Financial income | 75/76B | €249 | €527 | +€278 | +112% |
| Recurring financial income | 75 | €249 | €527 | +€278 | +112% |
| Financial charges | 65/66B | €6,704 | €4,588 | -€2,116 | -31.6% |
| Recurring financial charges | 65 | €6,704 | €4,588 | -€2,116 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €102,213 | €125,795 | +€23,583 | +23.1% |
| Income taxes | 67/77 | €29,841 | €37,375 | +€7,533 | +25.2% |
| Profit (loss) for the period | 9904 | €72,371 | €88,421 | +€16,049 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,371 | €88,421 | +€16,049 | +22.2% |
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 18 October 2026 via checked.be.