BOSCAMP: 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.
BOSCAMP
Largest movements
- Tangible fixed assets -€9,051
down €9,051 (-2.0%), from €445,991 to €436,940
of which Other tangible fixed assets: -€54,740
- Deferred charges and accrued income +€8,755
up €8,755 (+3093.6%), from €283 to €9,038
- Other debts +€44,076
up €44,076 (+36.4%), from €121,182 to €165,258
- Debts after one year -€21,732
down €21,732 (-20.1%), from €108,137 to €86,406
- Profit (loss) carried forward -€17,147
down €17,147 (-87.2%), from -€19,663 to -€36,810
- Trade debts -€15,150
down €15,150 (-40.1%), from €37,770 to €22,620
- Tax, wage and social debts +€7,617
up €7,617 (+323.0%), from €2,359 to €9,976
of which Taxes: +€4,004
- Gross operating margin +€73,047
up €73,047 (+112.3%), from €65,043 to €138,091
- Staff costs +€72,736
new in 2025: €72,736
- Depreciation +€9,021
up €9,021 (+16.1%), from €56,152 to €65,173
- Other operating charges +€2,506
up €2,506 (+24.7%), from €10,127 to €12,632
- Financial charges +€2,357
up €2,357 (+99.4%), from €2,371 to €4,728
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 | €470,996 | €467,019 | -€3,977 | -0.8% |
| Fixed assets | 21/28 | €445,991 | €436,940 | -€9,051 | -2.0% |
| Tangible fixed assets | 22/27 | €445,991 | €436,940 | -€9,051 | -2.0% |
| Land and buildings | 22 | €4,863 | €4,739 | -€124 | -2.5% |
| Plant, machinery and equipment | 23 | €4,227 | €7,076 | +€2,849 | +67.4% |
| Furniture and vehicles | 24 | - | €42,963 | +€42,963 | |
| Other tangible fixed assets | 26 | €436,901 | €382,162 | -€54,740 | -12.5% |
| Current assets | 29/58 | €25,005 | €30,079 | +€5,074 | +20.3% |
| Amounts receivable within one year | 40/41 | €22,236 | €19,123 | -€3,113 | -14.0% |
| Trade receivables | 40 | €10,270 | €11,865 | +€1,595 | +15.5% |
| Other amounts receivable | 41 | €11,966 | €7,258 | -€4,708 | -39.3% |
| Cash at bank and in hand | 54/58 | €2,486 | €1,918 | -€568 | -22.9% |
| Deferred charges and accrued income | 490/1 | €283 | €9,038 | +€8,755 | +3093.6% |
| Total equity and liabilities | 10/49 | €470,996 | €467,019 | -€3,977 | -0.8% |
| Equity | 10/15 | €178,137 | €160,990 | -€17,147 | -9.6% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Reserves | 13 | €131,800 | €131,800 | = | 0.0% |
| Distributable reserves | 133 | €131,800 | €131,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,663 | -€36,810 | -€17,147 | -87.2% |
| Amounts payable | 17/49 | €292,859 | €306,029 | +€13,170 | +4.5% |
| Amounts payable after more than one year | 17 | €108,137 | €86,406 | -€21,732 | -20.1% |
| Financial debts | 170/4 | €108,137 | €86,406 | -€21,732 | -20.1% |
| Amounts payable within one year | 42/48 | €182,553 | €219,585 | +€37,032 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €21,242 | €21,732 | +€490 | +2.3% |
| Trade debts | 44 | €37,770 | €22,620 | -€15,150 | -40.1% |
| Suppliers | 440/4 | €37,770 | €22,620 | -€15,150 | -40.1% |
| Taxes, remuneration and social security | 45 | €2,359 | €9,976 | +€7,617 | +323.0% |
| Taxes | 450/3 | €2,359 | €6,363 | +€4,004 | +169.8% |
| Remuneration and social security | 454/9 | - | €3,613 | +€3,613 | |
| Other amounts payable | 47/48 | €121,182 | €165,258 | +€44,076 | +36.4% |
| Accrued charges and deferred income | 492/3 | €2,169 | €38 | -€2,131 | -98.3% |
| Remuneration, social security and pensions | 62 | - | €72,736 | +€72,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,152 | €65,173 | +€9,021 | +16.1% |
| Other operating charges | 640/8 | €10,127 | €12,632 | +€2,506 | +24.7% |
| Gross operating margin | 9900 | €65,043 | €138,091 | +€73,047 | +112.3% |
| Operating profit (loss) | 9901 | -€1,236 | -€12,451 | -€11,215 | -907.6% |
| Financial income | 75/76B | €324 | €32 | -€292 | -90.3% |
| Recurring financial income | 75 | €324 | €32 | -€292 | -90.3% |
| Financial charges | 65/66B | €2,371 | €4,728 | +€2,357 | +99.4% |
| Recurring financial charges | 65 | €2,371 | €4,728 | +€2,357 | +99.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,283 | -€17,147 | -€13,864 | -422.3% |
| Profit (loss) for the period | 9904 | -€3,283 | -€17,147 | -€13,864 | -422.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,283 | -€17,147 | -€13,864 | -422.3% |
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 7 October 2026 via checked.be.