BoSaZo: 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.
BoSaZo
Largest movements
- Tangible fixed assets -€9,526
down €9,526 (-47.7%), from €19,980 to €10,454
of which Furniture and vehicles: -€8,283
- Deferred charges and accrued income +€3,236
up €3,236 (+476.6%), from €679 to €3,915
- Receivables within one year -€1,553
down €1,553 (-11.6%), from €13,341 to €11,788
of which Trade receivables: -€1,477
- Formation expenses -€769
down €769 (-26.1%), from €2,945 to €2,175
- Cash +€550
up €550 (+52.4%), from €1,050 to €1,600
mainly Other debts (+€13,622) and Depreciation (+€10,295)
- Profit (loss) carried forward -€25,832
down €25,832 (-83.2%), from -€31,032 to -€56,864
- Other debts +€13,622
up €13,622 (+30.0%), from €45,414 to €59,036
- Trade debts +€5,424
up €5,424 (+44.9%), from €12,073 to €17,497
- Tax, wage and social debts -€1,275
down €1,275 (-19.5%), from €6,539 to €5,264
of which Remuneration and social security: -€1,250
- Gross operating margin +€3,410
up €3,410 (+18.8%), from -€18,168 to -€14,758
- Depreciation -€1,884
down €1,884 (-15.5%), from €12,180 to €10,295
- Financial charges +€248
up €248 (+113.1%), from €219 to €467
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 | €37,995 | €29,933 | -€8,062 | -21.2% |
| Formation expenses | 20 | €2,945 | €2,175 | -€769 | -26.1% |
| Fixed assets | 21/28 | €19,980 | €10,454 | -€9,526 | -47.7% |
| Tangible fixed assets | 22/27 | €19,980 | €10,454 | -€9,526 | -47.7% |
| Plant, machinery and equipment | 23 | €3,764 | €2,521 | -€1,243 | -33.0% |
| Furniture and vehicles | 24 | €16,216 | €7,933 | -€8,283 | -51.1% |
| Current assets | 29/58 | €15,070 | €17,304 | +€2,233 | +14.8% |
| Amounts receivable within one year | 40/41 | €13,341 | €11,788 | -€1,553 | -11.6% |
| Trade receivables | 40 | €13,265 | €11,788 | -€1,477 | -11.1% |
| Other amounts receivable | 41 | €76 | - | -€76 | |
| Cash at bank and in hand | 54/58 | €1,050 | €1,600 | +€550 | +52.4% |
| Deferred charges and accrued income | 490/1 | €679 | €3,915 | +€3,236 | +476.6% |
| Total equity and liabilities | 10/49 | €37,995 | €29,933 | -€8,062 | -21.2% |
| Equity | 10/15 | -€26,032 | -€51,864 | -€25,832 | -99.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,032 | -€56,864 | -€25,832 | -83.2% |
| Amounts payable | 17/49 | €64,027 | €81,797 | +€17,770 | +27.8% |
| Amounts payable within one year | 42/48 | €64,027 | €81,797 | +€17,770 | +27.8% |
| Trade debts | 44 | €12,073 | €17,497 | +€5,424 | +44.9% |
| Suppliers | 440/4 | €12,073 | €17,497 | +€5,424 | +44.9% |
| Taxes, remuneration and social security | 45 | €6,539 | €5,264 | -€1,275 | -19.5% |
| Taxes | 450/3 | €2,789 | €2,764 | -€25 | -0.9% |
| Remuneration and social security | 454/9 | €3,750 | €2,500 | -€1,250 | -33.3% |
| Other amounts payable | 47/48 | €45,414 | €59,036 | +€13,622 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,180 | €10,295 | -€1,884 | -15.5% |
| Other operating charges | 640/8 | €357 | €178 | -€178 | -50.0% |
| Gross operating margin | 9900 | -€18,168 | -€14,758 | +€3,410 | +18.8% |
| Operating profit (loss) | 9901 | -€30,704 | -€25,232 | +€5,472 | +17.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €219 | €467 | +€248 | +113.1% |
| Recurring financial charges | 65 | €219 | €467 | +€248 | +113.1% |
| Profit (loss) for the period before taxes | 9903 | -€30,923 | -€25,699 | +€5,224 | +16.9% |
| Income taxes | 67/77 | €109 | €134 | +€25 | +22.8% |
| Profit (loss) for the period | 9904 | -€31,032 | -€25,832 | +€5,199 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,032 | -€25,832 | +€5,199 | +16.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.