Bosbee: 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.
Bosbee
Largest movements
- Cash +€47,738
up €47,738 (+29.5%), from €161,740 to €209,478
mainly Net result for the year (+€78,036) and Depreciation (+€41,940)
- Tangible fixed assets -€30,414
down €30,414 (-9.2%), from €331,927 to €301,513
of which Land and buildings: -€29,314
- Other debts +€36,577
up €36,577 (+328%), from €11,136 to €47,714
- Reserves -€9,070
down €9,070 (-2.0%), from €458,384 to €449,314
of which Distributable reserves: -€9,070
- Tax, wage and social debts -€7,076
down €7,076 (-56.5%), from €12,527 to €5,451
- Gross operating margin +€10,772
up €10,772 (+7.5%), from €143,568 to €154,341
- Taxes +€2,693
up €2,693 (+9.6%), from €27,916 to €30,608
- Depreciation +€2,351
up €2,351 (+5.9%), from €39,590 to €41,940
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 | €506,454 | €526,898 | +€20,444 | +4.0% |
| Fixed assets | 21/28 | €332,427 | €302,013 | -€30,414 | -9.1% |
| Tangible fixed assets | 22/27 | €331,927 | €301,513 | -€30,414 | -9.2% |
| Land and buildings | 22 | €324,564 | €295,251 | -€29,314 | -9.0% |
| Plant, machinery and equipment | 23 | €6,183 | €4,056 | -€2,127 | -34.4% |
| Furniture and vehicles | 24 | €1,180 | €2,206 | +€1,027 | +87.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €174,026 | €224,885 | +€50,859 | +29.2% |
| Amounts receivable within one year | 40/41 | €7,731 | €11,773 | +€4,042 | +52.3% |
| Trade receivables | 40 | €7,731 | €11,773 | +€4,042 | +52.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €161,740 | €209,478 | +€47,738 | +29.5% |
| Deferred charges and accrued income | 490/1 | €4,555 | €3,634 | -€921 | -20.2% |
| Total equity and liabilities | 10/49 | €506,454 | €526,898 | +€20,444 | +4.0% |
| Equity | 10/15 | €478,844 | €469,774 | -€9,070 | -1.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €458,384 | €449,314 | -€9,070 | -2.0% |
| Tax-exempt reserves | 132 | €8,804 | €8,804 | = | 0.0% |
| Distributable reserves | 133 | €449,580 | €440,509 | -€9,070 | -2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,610 | €57,124 | +€29,515 | +107% |
| Amounts payable after more than one year | 17 | €1,110 | €1,110 | = | 0.0% |
| Other amounts payable | 178/9 | €1,110 | €1,110 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,500 | €56,014 | +€29,515 | +111% |
| Trade debts | 44 | €2,836 | €2,850 | +€13 | +0.5% |
| Suppliers | 440/4 | €2,836 | €2,850 | +€13 | +0.5% |
| Taxes, remuneration and social security | 45 | €12,527 | €5,451 | -€7,076 | -56.5% |
| Taxes | 450/3 | €12,527 | €5,451 | -€7,076 | -56.5% |
| Other amounts payable | 47/48 | €11,136 | €47,714 | +€36,577 | +328% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,590 | €41,940 | +€2,351 | +5.9% |
| Other operating charges | 640/8 | €4,115 | €4,304 | +€189 | +4.6% |
| Gross operating margin | 9900 | €143,568 | €154,341 | +€10,772 | +7.5% |
| Operating profit (loss) | 9901 | €99,864 | €108,096 | +€8,232 | +8.2% |
| Financial income | 75/76B | €1,963 | €632 | -€1,331 | -67.8% |
| Recurring financial income | 75 | €1,963 | €632 | -€1,331 | -67.8% |
| Financial charges | 65/66B | €83 | €84 | +€1 | +1.5% |
| Recurring financial charges | 65 | €83 | €84 | +€1 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €101,744 | €108,644 | +€6,900 | +6.8% |
| Income taxes | 67/77 | €27,916 | €30,608 | +€2,693 | +9.6% |
| Profit (loss) for the period | 9904 | €73,828 | €78,036 | +€4,207 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,828 | €78,036 | +€4,207 | +5.7% |
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 24 October 2026 via checked.be.