Bosara: 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.
Bosara
Largest movements
- Deferred charges and accrued income -€4,773
down €4,773 (-36.7%), from €12,996 to €8,223
- Receivables within one year +€1,994
up €1,994 (+101.4%), from €1,967 to €3,961
- Tangible fixed assets +€1,802
up €1,802 (+145.2%), from €1,241 to €3,044
- Cash +€1,306
up €1,306 (+18.1%), from €7,220 to €8,526
mainly Deferred charges and accrued income (+€4,773) and Net result for the year (+€4,578)
- Reserves +€4,578
up €4,578 (+81.6%), from €5,607 to €10,185
- Other debts -€3,128
down €3,128 (-35.6%), from €8,798 to €5,670
- Tax, wage and social debts -€2,175
down €2,175 (-44.5%), from €4,890 to €2,715
- Trade debts +€1,313
up €1,313 (+66.8%), from €1,964 to €3,277
- Gross operating margin +€7,903
up €7,903 (+97.1%), from €8,140 to €16,042
- Taxes +€1,973
up €1,973 (+97.1%), from €2,033 to €4,006
- Depreciation +€822
up €822 (+106.0%), from €776 to €1,598
- Financial charges +€774
up €774 (+28.6%), from €2,706 to €3,480
- Other operating charges +€670
up €670 (+37.6%), from €1,783 to €2,453
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.
Cash bridge derived
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 | €23,425 | €23,953 | +€529 | +2.3% |
| Fixed assets | 21/28 | €1,241 | €3,244 | +€2,002 | +161.3% |
| Tangible fixed assets | 22/27 | €1,241 | €3,044 | +€1,802 | +145.2% |
| Furniture and vehicles | 24 | €1,241 | €3,044 | +€1,802 | +145.2% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €22,183 | €20,710 | -€1,473 | -6.6% |
| Amounts receivable within one year | 40/41 | €1,967 | €3,961 | +€1,994 | +101.4% |
| Other amounts receivable | 41 | €1,967 | €3,961 | +€1,994 | +101.4% |
| Cash at bank and in hand | 54/58 | €7,220 | €8,526 | +€1,306 | +18.1% |
| Deferred charges and accrued income | 490/1 | €12,996 | €8,223 | -€4,773 | -36.7% |
| Total equity and liabilities | 10/49 | €23,425 | €23,953 | +€529 | +2.3% |
| Equity | 10/15 | €7,107 | €11,685 | +€4,578 | +64.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €5,607 | €10,185 | +€4,578 | +81.6% |
| Distributable reserves | 133 | €5,607 | €10,185 | +€4,578 | +81.6% |
| Amounts payable | 17/49 | €16,317 | €12,268 | -€4,049 | -24.8% |
| Amounts payable within one year | 42/48 | €15,652 | €11,662 | -€3,990 | -25.5% |
| Trade debts | 44 | €1,964 | €3,277 | +€1,313 | +66.8% |
| Suppliers | 440/4 | €1,964 | €3,277 | +€1,313 | +66.8% |
| Taxes, remuneration and social security | 45 | €4,890 | €2,715 | -€2,175 | -44.5% |
| Taxes | 450/3 | €4,890 | €2,715 | -€2,175 | -44.5% |
| Other amounts payable | 47/48 | €8,798 | €5,670 | -€3,128 | -35.6% |
| Accrued charges and deferred income | 492/3 | €666 | €607 | -€59 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €776 | €1,598 | +€822 | +106.0% |
| Other operating charges | 640/8 | €1,783 | €2,453 | +€670 | +37.6% |
| Non-recurring operating charges | 66A | €2,932 | - | -€2,932 | |
| Gross operating margin | 9900 | €8,140 | €16,042 | +€7,903 | +97.1% |
| Operating profit (loss) | 9901 | €2,649 | €11,992 | +€9,343 | +352.7% |
| Financial income | 75/76B | €36 | €73 | +€36 | +100.2% |
| Recurring financial income | 75 | €36 | €73 | +€36 | +100.2% |
| Financial charges | 65/66B | €2,706 | €3,480 | +€774 | +28.6% |
| Recurring financial charges | 65 | €2,706 | €3,480 | +€774 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | -€21 | €8,584 | +€8,605 | |
| Income taxes | 67/77 | €2,033 | €4,006 | +€1,973 | +97.1% |
| Profit (loss) for the period | 9904 | -€2,054 | €4,578 | +€6,632 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,054 | €4,578 | +€6,632 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.