BOSBES: 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.
BOSBES
Largest movements
- Cash +€32,298
up €32,298 (+82.3%), from €39,247 to €71,545
mainly Net result for the year (+€20,714) and Tax, wage and social debts (+€6,871)
- Tangible fixed assets -€5,190
down €5,190 (-32.0%), from €16,194 to €11,005
- Profit (loss) carried forward +€20,714
up €20,714, from -€18,756 to €1,958
- Tax, wage and social debts +€6,871
up €6,871 (+1964.0%), from €350 to €7,221
- Gross operating margin +€17,571
up €17,571 (+108.9%), from €16,134 to €33,705
- Taxes +€6,822
up €6,822 (+3819.3%), from €179 to €7,001
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 | €58,424 | €85,688 | +€27,264 | +46.7% |
| Fixed assets | 21/28 | €16,194 | €11,005 | -€5,190 | -32.0% |
| Tangible fixed assets | 22/27 | €16,194 | €11,005 | -€5,190 | -32.0% |
| Furniture and vehicles | 24 | €16,194 | €11,005 | -€5,190 | -32.0% |
| Current assets | 29/58 | €42,229 | €74,683 | +€32,454 | +76.9% |
| Amounts receivable within one year | 40/41 | €2,983 | €3,138 | +€155 | +5.2% |
| Trade receivables | 40 | €2,320 | €3,138 | +€818 | +35.3% |
| Other amounts receivable | 41 | €663 | €0 | -€663 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,247 | €71,545 | +€32,298 | +82.3% |
| Total equity and liabilities | 10/49 | €58,424 | €85,688 | +€27,264 | +46.7% |
| Equity | 10/15 | €38,661 | €59,375 | +€20,714 | +53.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €38,825 | €38,825 | = | 0.0% |
| Distributable reserves | 133 | €38,825 | €38,825 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,756 | €1,958 | +€20,714 | |
| Amounts payable | 17/49 | €19,763 | €26,313 | +€6,550 | +33.1% |
| Amounts payable within one year | 42/48 | €19,763 | €26,313 | +€6,550 | +33.1% |
| Trade debts | 44 | €174 | €0 | -€174 | -100.0% |
| Suppliers | 440/4 | €174 | €0 | -€174 | -100.0% |
| Taxes, remuneration and social security | 45 | €350 | €7,221 | +€6,871 | +1964.0% |
| Taxes | 450/3 | €350 | €7,221 | +€6,871 | +1964.0% |
| Other amounts payable | 47/48 | €19,239 | €19,092 | -€147 | -0.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,190 | €5,190 | = | 0.0% |
| Other operating charges | 640/8 | €628 | €731 | +€103 | +16.4% |
| Gross operating margin | 9900 | €16,134 | €33,705 | +€17,571 | +108.9% |
| Operating profit (loss) | 9901 | €10,317 | €27,784 | +€17,468 | +169.3% |
| Financial charges | 65/66B | €84 | €69 | -€15 | -17.8% |
| Recurring financial charges | 65 | €84 | €69 | -€15 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €10,233 | €27,715 | +€17,483 | +170.9% |
| Income taxes | 67/77 | €179 | €7,001 | +€6,822 | +3819.3% |
| Profit (loss) for the period | 9904 | €10,054 | €20,714 | +€10,660 | +106.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,054 | €20,714 | +€10,660 | +106.0% |
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 4 October 2026 via checked.be.