BOSBAU: 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.
BOSBAU
Largest movements
- Tangible fixed assets +€132,930
up €132,930 (+1.6%), from €8.4m to €8.5m
of which Furniture and vehicles: +€81,089
- Cash -€113,641
down €113,641 (-96.6%), from €117,640 to €3,999
mainly Investment in fixed assets (net) (-€155,483) and Deferred charges and accrued income (-€1,384)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€32,069
up €32,069 (+42.4%), from €75,660 to €107,729
- Financial charges +€21,573
up €21,573 (+15055.3%), from €143 to €21,716
- Depreciation +€16,508
up €16,508 (+273.1%), from €6,044 to €22,553
- Staff costs +€4,879
up €4,879 (+10.2%), from €47,914 to €52,793
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 | €8,532,539 | €8,549,255 | +€16,716 | +0.2% |
| Fixed assets | 21/28 | €8,404,084 | €8,537,015 | +€132,930 | +1.6% |
| Tangible fixed assets | 22/27 | €8,404,084 | €8,537,015 | +€132,930 | +1.6% |
| Land and buildings | 22 | €8,384,337 | €8,437,921 | +€53,585 | +0.6% |
| Plant, machinery and equipment | 23 | €19,748 | €18,004 | -€1,744 | -8.8% |
| Furniture and vehicles | 24 | - | €81,089 | +€81,089 | |
| Current assets | 29/58 | €128,455 | €12,241 | -€116,214 | -90.5% |
| Amounts receivable within one year | 40/41 | €10,815 | €6,858 | -€3,957 | -36.6% |
| Other amounts receivable | 41 | €10,815 | €6,858 | -€3,957 | -36.6% |
| Cash at bank and in hand | 54/58 | €117,640 | €3,999 | -€113,641 | -96.6% |
| Deferred charges and accrued income | 490/1 | - | €1,384 | +€1,384 | |
| Total equity and liabilities | 10/49 | €8,532,539 | €8,549,255 | +€16,716 | +0.2% |
| Equity | 10/15 | €7,992,490 | €7,998,135 | +€5,645 | +0.1% |
| Contributions | 10/11 | €7,906,000 | €7,906,000 | = | 0.0% |
| Reserves | 13 | €93,581 | €93,581 | = | 0.0% |
| Distributable reserves | 133 | €93,581 | €93,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,091 | -€1,446 | +€5,645 | +79.6% |
| Amounts payable | 17/49 | €540,049 | €551,120 | +€11,071 | +2.1% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Financial debts | 170/4 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,906 | €29,578 | +€3,672 | +14.2% |
| Trade debts | 44 | €1,270 | €2,328 | +€1,058 | +83.3% |
| Suppliers | 440/4 | €1,270 | €2,328 | +€1,058 | +83.3% |
| Taxes, remuneration and social security | 45 | €4,045 | €4,354 | +€309 | +7.6% |
| Taxes | 450/3 | €4,045 | €4,354 | +€309 | +7.6% |
| Other amounts payable | 47/48 | €20,591 | €22,896 | +€2,305 | +11.2% |
| Accrued charges and deferred income | 492/3 | €14,143 | €21,543 | +€7,399 | +52.3% |
| Remuneration, social security and pensions | 62 | €47,914 | €52,793 | +€4,879 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,044 | €22,553 | +€16,508 | +273.1% |
| Other operating charges | 640/8 | €4,653 | €5,023 | +€370 | +8.0% |
| Gross operating margin | 9900 | €75,660 | €107,729 | +€32,069 | +42.4% |
| Operating profit (loss) | 9901 | €17,048 | €27,361 | +€10,312 | +60.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €143 | €21,716 | +€21,573 | +15055.3% |
| Recurring financial charges | 65 | €143 | €21,716 | +€21,573 | +15055.3% |
| Profit (loss) for the period before taxes | 9903 | €16,906 | €5,645 | -€11,261 | -66.6% |
| Profit (loss) for the period | 9904 | €16,906 | €5,645 | -€11,261 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,906 | €5,645 | -€11,261 | -66.6% |
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 8 October 2026 via checked.be.