BOSBERGH: 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.
BOSBERGH
Largest movements
- Tangible fixed assets -€17,020
down €17,020 (-3.1%), from €543,357 to €526,337
of which Furniture and vehicles: -€15,174
- Receivables within one year -€11,435
down €11,435 (-40.6%), from €28,161 to €16,727
of which Trade receivables: -€11,435
- Cash +€7,479
up €7,479 (+560.8%), from €1,334 to €8,813
mainly Other debts (+€30,437) and Depreciation (+€17,020)
- Debts after one year -€37,129
down €37,129 (-8.1%), from €460,576 to €423,447
- Trade debts -€32,385
down €32,385 (-72.1%), from €44,897 to €12,512
- Other debts +€30,437
up €30,437 (+61.8%), from €49,224 to €79,660
- Accrued charges and deferred income +€14,896
up €14,896 (+414.6%), from €3,593 to €18,489
- Profit (loss) carried forward +€10,219
up €10,219 (+26.3%), from -€38,881 to -€28,662
- Gross operating margin +€40,131
up €40,131 (+332.6%), from €12,065 to €52,196
- Financial charges +€16,357
up €16,357 (+506.2%), from €3,232 to €19,589
of which Financial charges: +€16,607
- Taxes +€4,120
up €4,120 (+457.5%), from €900 to €5,020
- Depreciation +€713
up €713 (+4.4%), from €16,306 to €17,020
- Other operating charges -€665
down €665 (-63.0%), from €1,056 to €391
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 | €575,548 | €554,476 | -€21,071 | -3.7% |
| Fixed assets | 21/28 | €545,957 | €528,937 | -€17,020 | -3.1% |
| Tangible fixed assets | 22/27 | €543,357 | €526,337 | -€17,020 | -3.1% |
| Land and buildings | 22 | €481,784 | €480,083 | -€1,701 | -0.4% |
| Plant, machinery and equipment | 23 | €145 | - | -€145 | |
| Furniture and vehicles | 24 | €61,427 | €46,254 | -€15,174 | -24.7% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €29,591 | €25,539 | -€4,052 | -13.7% |
| Amounts receivable within one year | 40/41 | €28,161 | €16,727 | -€11,435 | -40.6% |
| Trade receivables | 40 | €27,062 | €15,627 | -€11,435 | -42.3% |
| Other amounts receivable | 41 | €1,100 | €1,100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,334 | €8,813 | +€7,479 | +560.8% |
| Deferred charges and accrued income | 490/1 | €96 | - | -€96 | |
| Total equity and liabilities | 10/49 | €575,548 | €554,476 | -€21,071 | -3.7% |
| Equity | 10/15 | -€27,924 | -€17,705 | +€10,219 | +36.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,757 | €4,757 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,897 | €2,897 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,881 | -€28,662 | +€10,219 | +26.3% |
| Amounts payable | 17/49 | €603,472 | €572,181 | -€31,290 | -5.2% |
| Amounts payable after more than one year | 17 | €460,576 | €423,447 | -€37,129 | -8.1% |
| Financial debts | 170/4 | €460,576 | €423,447 | -€37,129 | -8.1% |
| Amounts payable within one year | 42/48 | €139,303 | €130,245 | -€9,057 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €32,194 | €35,053 | +€2,859 | +8.9% |
| Trade debts | 44 | €44,897 | €12,512 | -€32,385 | -72.1% |
| Suppliers | 440/4 | €44,897 | €12,512 | -€32,385 | -72.1% |
| Taxes, remuneration and social security | 45 | €12,987 | €3,019 | -€9,968 | -76.8% |
| Taxes | 450/3 | €12,987 | €3,019 | -€9,968 | -76.8% |
| Other amounts payable | 47/48 | €49,224 | €79,660 | +€30,437 | +61.8% |
| Accrued charges and deferred income | 492/3 | €3,593 | €18,489 | +€14,896 | +414.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,306 | €17,020 | +€713 | +4.4% |
| Other operating charges | 640/8 | €1,056 | €391 | -€665 | -63.0% |
| Gross operating margin | 9900 | €12,065 | €52,196 | +€40,131 | +332.6% |
| Operating profit (loss) | 9901 | -€5,298 | €34,785 | +€40,083 | |
| Financial income | 75/76B | €25 | €43 | +€18 | +72.9% |
| Recurring financial income | 75 | €25 | €43 | +€18 | +72.9% |
| Financial charges | 65/66B | €3,232 | €19,589 | +€16,357 | +506.2% |
| Recurring financial charges | 65 | €2,982 | €19,589 | +€16,607 | +556.9% |
| Non-recurring financial charges | 66B | €250 | - | -€250 | |
| Profit (loss) for the period before taxes | 9903 | -€8,505 | €15,239 | +€23,744 | |
| Income taxes | 67/77 | €900 | €5,020 | +€4,120 | +457.5% |
| Profit (loss) for the period | 9904 | -€9,405 | €10,219 | +€19,625 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,405 | €10,219 | +€19,625 |
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.