BOSBROEK: 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.
BOSBROEK
Largest movements
- Tangible fixed assets +€50,962
up €50,962 (+24.0%), from €212,333 to €263,295
of which Furniture and vehicles: +€66,929
- Cash +€50,336
up €50,336 (+288.7%), from €17,433 to €67,769
mainly Net result for the year (+€68,563) and Depreciation (+€35,772)
- Receivables within one year -€18,585
down €18,585 (-85.5%), from €21,724 to €3,139
of which Other amounts receivable: -€15,799
- Deferred charges and accrued income +€11,409
up €11,409 (+166.5%), from €6,851 to €18,260
- Reserves +€66,897
up €66,897 (+70.7%), from €94,593 to €161,490
- Trade debts -€14,350
down €14,350 (-43.5%), from €32,990 to €18,640
- Current portion of long-term debt +€12,585
up €12,585 (+24.5%), from €51,415 to €63,999
- Accrued charges and deferred income +€11,417
up €11,417 (+417.8%), from €2,732 to €14,150
- Debts after one year +€9,807
up €9,807 (+12.0%), from €81,842 to €91,649
- Gross operating margin +€54,447
up €54,447 (+15.6%), from €349,154 to €403,601
- Taxes +€24,185
up €24,185 (+428.9%), from €5,638 to €29,824
- Staff costs +€16,736
up €16,736 (+6.8%), from €245,242 to €261,978
- Depreciation -€8,488
down €8,488 (-19.2%), from €44,260 to €35,772
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 | €304,548 | €397,233 | +€92,685 | +30.4% |
| Fixed assets | 21/28 | €222,658 | €273,620 | +€50,962 | +22.9% |
| Tangible fixed assets | 22/27 | €212,333 | €263,295 | +€50,962 | +24.0% |
| Plant, machinery and equipment | 23 | €71,588 | €55,832 | -€15,757 | -22.0% |
| Furniture and vehicles | 24 | €18,726 | €85,655 | +€66,929 | +357.4% |
| Other tangible fixed assets | 26 | €122,019 | €121,809 | -€210 | -0.2% |
| Financial fixed assets | 28 | €10,325 | €10,325 | = | 0.0% |
| Current assets | 29/58 | €81,890 | €123,612 | +€41,723 | +50.9% |
| Stocks and contracts in progress | 3 | €35,882 | €34,444 | -€1,438 | -4.0% |
| Stocks | 30/36 | €35,882 | €34,444 | -€1,438 | -4.0% |
| Amounts receivable within one year | 40/41 | €21,724 | €3,139 | -€18,585 | -85.5% |
| Trade receivables | 40 | €3,519 | €733 | -€2,785 | -79.2% |
| Other amounts receivable | 41 | €18,206 | €2,406 | -€15,799 | -86.8% |
| Cash at bank and in hand | 54/58 | €17,433 | €67,769 | +€50,336 | +288.7% |
| Deferred charges and accrued income | 490/1 | €6,851 | €18,260 | +€11,409 | +166.5% |
| Total equity and liabilities | 10/49 | €304,548 | €397,233 | +€92,685 | +30.4% |
| Equity | 10/15 | €100,793 | €167,690 | +€66,897 | +66.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €94,593 | €161,490 | +€66,897 | +70.7% |
| Distributable reserves | 133 | €94,593 | €161,490 | +€66,897 | +70.7% |
| Amounts payable | 17/49 | €203,755 | €229,542 | +€25,787 | +12.7% |
| Amounts payable after more than one year | 17 | €81,842 | €91,649 | +€9,807 | +12.0% |
| Financial debts | 170/4 | €81,842 | €91,649 | +€9,807 | +12.0% |
| Amounts payable within one year | 42/48 | €119,181 | €123,744 | +€4,563 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €51,415 | €63,999 | +€12,585 | +24.5% |
| Trade debts | 44 | €32,990 | €18,640 | -€14,350 | -43.5% |
| Suppliers | 440/4 | €32,990 | €18,640 | -€14,350 | -43.5% |
| Taxes, remuneration and social security | 45 | €28,345 | €34,530 | +€6,185 | +21.8% |
| Taxes | 450/3 | €743 | €8,274 | +€7,530 | +1013.3% |
| Remuneration and social security | 454/9 | €27,602 | €26,257 | -€1,345 | -4.9% |
| Other amounts payable | 47/48 | €6,431 | €6,574 | +€143 | +2.2% |
| Accrued charges and deferred income | 492/3 | €2,732 | €14,150 | +€11,417 | +417.8% |
| Remuneration, social security and pensions | 62 | €245,242 | €261,978 | +€16,736 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,260 | €35,772 | -€8,488 | -19.2% |
| Other operating charges | 640/8 | €2,254 | €786 | -€1,468 | -65.1% |
| Gross operating margin | 9900 | €349,154 | €403,601 | +€54,447 | +15.6% |
| Operating profit (loss) | 9901 | €57,399 | €105,065 | +€47,667 | +83.0% |
| Financial income | 75/76B | €159 | €45 | -€114 | -71.5% |
| Recurring financial income | 75 | €159 | €45 | -€114 | -71.5% |
| Financial charges | 65/66B | €7,437 | €6,724 | -€713 | -9.6% |
| Recurring financial charges | 65 | €7,437 | €6,724 | -€713 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €50,121 | €98,387 | +€48,266 | +96.3% |
| Income taxes | 67/77 | €5,638 | €29,824 | +€24,185 | +428.9% |
| Profit (loss) for the period | 9904 | €44,483 | €68,563 | +€24,081 | +54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,483 | €68,563 | +€24,081 | +54.1% |
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 6 October 2026 via checked.be.