BosBei: 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.
BosBei
Largest movements
- Receivables within one year -€100,870
down €100,870 (-66.3%), from €152,242 to €51,372
of which Trade receivables: -€109,857
- Cash -€23,650
down €23,650 (-86.8%), from €27,255 to €3,605
mainly Net result for the year (-€45,734) and Trade debts (-€43,033)
- Profit (loss) carried forward -€45,734
down €45,734 (-99.7%), from €45,875 to €141
- Trade debts -€43,033
down €43,033 (-48.4%), from €88,867 to €45,834
- Advances received -€31,136
down €31,136 (-100%), from €31,136 to €0
- Tax, wage and social debts -€6,935
down €6,935 (-53.8%), from €12,900 to €5,966
- Gross operating margin -€47,881
down €47,881, from €10,184 to -€37,698
- Financial charges +€2,308
up €2,308 (+75.4%), from €3,061 to €5,369
- Other operating charges -€1,451
down €1,451 (-52.7%), from €2,755 to €1,304
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.
Derived cash bridge
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 | €186,611 | €59,633 | -€126,978 | -68.0% |
| Fixed assets | 21/28 | €4,886 | €4,090 | -€796 | -16.3% |
| Tangible fixed assets | 22/27 | €3,356 | €2,560 | -€796 | -23.7% |
| Plant, machinery and equipment | 23 | €2,362 | €2,131 | -€231 | -9.8% |
| Furniture and vehicles | 24 | €994 | €429 | -€565 | -56.8% |
| Financial fixed assets | 28 | €1,530 | €1,530 | = | 0.0% |
| Current assets | 29/58 | €181,725 | €55,543 | -€126,182 | -69.4% |
| Amounts receivable within one year | 40/41 | €152,242 | €51,372 | -€100,870 | -66.3% |
| Trade receivables | 40 | €150,697 | €40,840 | -€109,857 | -72.9% |
| Other amounts receivable | 41 | €1,545 | €10,532 | +€8,987 | +582% |
| Cash at bank and in hand | 54/58 | €27,255 | €3,605 | -€23,650 | -86.8% |
| Deferred charges and accrued income | 490/1 | €2,228 | €566 | -€1,662 | -74.6% |
| Total equity and liabilities | 10/49 | €186,611 | €59,633 | -€126,978 | -68.0% |
| Equity | 10/15 | €51,875 | €6,141 | -€45,734 | -88.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,875 | €141 | -€45,734 | -99.7% |
| Amounts payable | 17/49 | €134,736 | €53,492 | -€81,244 | -60.3% |
| Amounts payable within one year | 42/48 | €134,736 | €52,907 | -€81,829 | -60.7% |
| Trade debts | 44 | €88,867 | €45,834 | -€43,033 | -48.4% |
| Suppliers | 440/4 | €88,867 | €45,834 | -€43,033 | -48.4% |
| Advances received on contracts in progress | 46 | €31,136 | €0 | -€31,136 | -100% |
| Taxes, remuneration and social security | 45 | €12,900 | €5,966 | -€6,935 | -53.8% |
| Taxes | 450/3 | €12,900 | €5,966 | -€6,935 | -53.8% |
| Other amounts payable | 47/48 | €1,833 | €1,108 | -€725 | -39.6% |
| Accrued charges and deferred income | 492/3 | - | €585 | +€585 | |
| Non-recurring operating income | 76A | €2,025 | €0 | -€2,025 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,411 | €1,449 | +€38 | +2.7% |
| Other operating charges | 640/8 | €2,755 | €1,304 | -€1,451 | -52.7% |
| Non-recurring operating charges | 66A | €2,950 | €0 | -€2,950 | -100% |
| Gross operating margin | 9900 | €10,184 | -€37,698 | -€47,881 | |
| Operating profit (loss) | 9901 | €3,067 | -€40,451 | -€43,518 | |
| Financial income | 75/76B | €169 | €86 | -€83 | -49.1% |
| Recurring financial income | 75 | €169 | €86 | -€83 | -49.1% |
| Financial charges | 65/66B | €3,061 | €5,369 | +€2,308 | +75.4% |
| Recurring financial charges | 65 | €3,061 | €5,369 | +€2,308 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €175 | -€45,734 | -€45,909 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €175 | -€45,734 | -€45,909 | |
| Profit (loss) for the period to be appropriated | 9905 | €175 | -€45,734 | -€45,909 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.