Boscant: 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.
Boscant
Largest movements
- Cash +€122,469
up €122,469 (+18.4%), from €665,060 to €787,529
mainly Receivables within one year (+€49,855) and Other debts (+€40,756)
- Receivables within one year -€49,855
down €49,855 (-79.7%), from €62,549 to €12,694
of which Trade receivables: -€40,685
- Other debts +€40,756
up €40,756 (+26.5%), from €153,835 to €194,591
- Reserves +€37,103
up €37,103 (+7.1%), from €522,418 to €559,521
- Tax, wage and social debts -€9,606
down €9,606 (-100.0%), from €9,606 to €0
- Gross operating margin -€41,786
down €41,786 (-43.1%), from €96,916 to €55,130
- Taxes -€15,389
down €15,389 (-53.7%), from €28,681 to €13,292
- Financial income +€2,811
new in 2025: €2,811
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 | €757,097 | €823,712 | +€66,615 | +8.8% |
| Fixed assets | 21/28 | €29,341 | €22,777 | -€6,564 | -22.4% |
| Tangible fixed assets | 22/27 | €29,341 | €22,777 | -€6,564 | -22.4% |
| Land and buildings | 22 | €28,199 | €22,704 | -€5,495 | -19.5% |
| Furniture and vehicles | 24 | €1,141 | €73 | -€1,068 | -93.6% |
| Current assets | 29/58 | €727,756 | €800,935 | +€73,179 | +10.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €62,549 | €12,694 | -€49,855 | -79.7% |
| Trade receivables | 40 | €40,685 | €0 | -€40,685 | -100.0% |
| Other amounts receivable | 41 | €21,864 | €12,694 | -€9,170 | -41.9% |
| Cash at bank and in hand | 54/58 | €665,060 | €787,529 | +€122,469 | +18.4% |
| Deferred charges and accrued income | 490/1 | €147 | €712 | +€564 | +383.6% |
| Total equity and liabilities | 10/49 | €757,097 | €823,712 | +€66,615 | +8.8% |
| Equity | 10/15 | €591,418 | €628,521 | +€37,103 | +6.3% |
| Contributions | 10/11 | €69,000 | €69,000 | = | 0.0% |
| Reserves | 13 | €522,418 | €559,521 | +€37,103 | +7.1% |
| Distributable reserves | 133 | €522,418 | €559,521 | +€37,103 | +7.1% |
| Amounts payable | 17/49 | €165,679 | €195,191 | +€29,512 | +17.8% |
| Amounts payable within one year | 42/48 | €165,679 | €195,191 | +€29,512 | +17.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,238 | €600 | -€1,638 | -73.2% |
| Suppliers | 440/4 | €2,238 | €600 | -€1,638 | -73.2% |
| Taxes, remuneration and social security | 45 | €9,606 | €0 | -€9,606 | -100.0% |
| Taxes | 450/3 | €9,606 | €0 | -€9,606 | -100.0% |
| Other amounts payable | 47/48 | €153,835 | €194,591 | +€40,756 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,657 | €6,564 | -€93 | -1.4% |
| Other operating charges | 640/8 | €1,383 | €928 | -€455 | -32.9% |
| Gross operating margin | 9900 | €96,916 | €55,130 | -€41,786 | -43.1% |
| Operating profit (loss) | 9901 | €88,877 | €47,639 | -€41,238 | -46.4% |
| Financial income | 75/76B | - | €2,811 | +€2,811 | |
| Recurring financial income | 75 | - | €2,811 | +€2,811 | |
| Financial charges | 65/66B | €132 | €55 | -€77 | -58.4% |
| Recurring financial charges | 65 | €132 | €55 | -€77 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €88,745 | €50,394 | -€38,351 | -43.2% |
| Income taxes | 67/77 | €28,681 | €13,292 | -€15,389 | -53.7% |
| Profit (loss) for the period | 9904 | €60,064 | €37,103 | -€22,961 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,064 | €37,103 | -€22,961 | -38.2% |
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 5 October 2026 via checked.be.