BOSAR: what changed
Two fiscal 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.
BOSAR
Largest movements
- Tangible fixed assets -€44,923
down €44,923 (-9.4%), from €479,603 to €434,680
- Other debts -€55,620
down €55,620 (-8.8%), from €633,866 to €578,246
- Profit (loss) carried forward +€24,020
up €24,020 (+10.6%), from -€225,846 to -€201,826
- Debts after one year -€13,333
down €13,333 (-40.0%), from €33,332 to €19,999
- Financial income +€50,118
new in 2025: €50,118
of which Financial income: +€50,118
- Purchases and services -€2,515
down €2,515 (-36.4%), from €6,907 to €4,392
- Gross operating margin +€2,514
up €2,514 (+9.4%), from €26,693 to €29,207
- Financial charges -€576
down €576 (-23.5%), from €2,451 to €1,875
- Other operating charges +€332
up €332 (+4.1%), from €8,175 to €8,507
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 | €479,686 | €434,752 | -€44,934 | -9.4% |
| Fixed assets | 21/28 | €479,603 | €434,680 | -€44,923 | -9.4% |
| Tangible fixed assets | 22/27 | €479,603 | €434,680 | -€44,923 | -9.4% |
| Land and buildings | 22 | €479,603 | €434,680 | -€44,923 | -9.4% |
| Current assets | 29/58 | €83 | €72 | -€11 | -13.3% |
| Current investments | 50/53 | - | €72 | +€72 | |
| Cash at bank and in hand | 54/58 | €83 | - | -€83 | |
| Total equity and liabilities | 10/49 | €479,686 | €434,752 | -€44,934 | -9.4% |
| Equity | 10/15 | -€200,846 | -€176,826 | +€24,020 | +12.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€225,846 | -€201,826 | +€24,020 | +10.6% |
| Amounts payable | 17/49 | €680,532 | €611,578 | -€68,954 | -10.1% |
| Amounts payable after more than one year | 17 | €33,332 | €19,999 | -€13,333 | -40.0% |
| Financial debts | 170/4 | €33,332 | €19,999 | -€13,333 | -40.0% |
| Amounts payable within one year | 42/48 | €647,200 | €591,579 | -€55,621 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €13,334 | €13,333 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €633,866 | €578,246 | -€55,620 | -8.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,907 | €4,392 | -€2,515 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,923 | €44,923 | = | 0.0% |
| Other operating charges | 640/8 | €8,175 | €8,507 | +€332 | +4.1% |
| Gross operating margin | 9900 | €26,693 | €29,207 | +€2,514 | +9.4% |
| Operating profit (loss) | 9901 | -€26,405 | -€24,223 | +€2,182 | +8.3% |
| Financial income | 75/76B | - | €50,118 | +€50,118 | |
| Recurring financial income | 75 | - | €50,118 | +€50,118 | |
| Non-recurring financial income | 76B | - | €50,118 | +€50,118 | |
| Financial charges | 65/66B | €2,451 | €1,875 | -€576 | -23.5% |
| Recurring financial charges | 65 | €2,451 | €1,875 | -€576 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€28,856 | €24,020 | +€52,876 | |
| Profit (loss) for the period | 9904 | -€28,856 | €24,020 | +€52,876 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,856 | €24,020 | +€52,876 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.