BOSCATO: what changed
BOSCATO
Largest movements
- Tangible fixed assets -€11,920
down €11,920 (-5.4%), from €222,725 to €210,805
of which Land and buildings: -€11,920
- Current investments +€10,380
up €10,380 (+573%), from €1,813 to €12,193
- Receivables within one year +€2,507
new in 2025: €2,507
- Other debts +€28,179
up €28,179 (+18.5%), from €152,132 to €180,311
- Current portion of long-term debt -€27,385
down €27,385 (-89.7%), from €30,516 to €3,131
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Revaluation surpluses +€18,600
new in 2025: €18,600
- Depreciation +€6,712
up €6,712 (+129%), from €5,208 to €11,920
- Taxes -€5,455
no longer reported in 2025 (was €5,455)
- Gross operating margin -€1,784
down €1,784 (-10.8%), from €16,581 to €14,797
- Other operating charges -€1,682
down €1,682 (-42.2%), from €3,988 to €2,306
- Financial charges -€1,226
down €1,226 (-68.4%), from €1,793 to €567
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €239,802 | €240,755 | +€953 | +0.4% |
| Fixed assets | 21/28 | €237,975 | €226,055 | -€11,920 | -5.0% |
| Tangible fixed assets | 22/27 | €222,725 | €210,805 | -€11,920 | -5.4% |
| Land and buildings | 22 | €214,558 | €202,638 | -€11,920 | -5.6% |
| Furniture and vehicles | 24 | €8,167 | €8,167 | = | 0.0% |
| Financial fixed assets | 28 | €15,250 | €15,250 | = | 0.0% |
| Current assets | 29/58 | €1,827 | €14,700 | +€12,873 | +705% |
| Amounts receivable within one year | 40/41 | - | €2,507 | +€2,507 | |
| Trade receivables | 40 | - | €2,507 | +€2,507 | |
| Current investments | 50/53 | €1,813 | €12,193 | +€10,380 | +573% |
| Deferred charges and accrued income | 490/1 | €14 | - | -€14 | |
| Total equity and liabilities | 10/49 | €239,802 | €240,755 | +€953 | +0.4% |
| Equity | 10/15 | €51,882 | €51,886 | +€4 | 0.0% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Revaluation surpluses | 12 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €26,532 | €26,532 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,672 | €24,672 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,750 | €6,754 | +€4 | +0.1% |
| Amounts payable | 17/49 | €187,920 | €188,869 | +€949 | +0.5% |
| Amounts payable after more than one year | 17 | €2,326 | €2,000 | -€326 | -14.0% |
| Financial debts | 170/4 | €2,326 | €2,000 | -€326 | -14.0% |
| Amounts payable within one year | 42/48 | €185,594 | €186,869 | +€1,275 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €30,516 | €3,131 | -€27,385 | -89.7% |
| Trade debts | 44 | €1,406 | €2,016 | +€610 | +43.4% |
| Suppliers | 440/4 | €1,406 | €2,016 | +€610 | +43.4% |
| Taxes, remuneration and social security | 45 | €1,540 | €1,411 | -€129 | -8.4% |
| Taxes | 450/3 | €1,540 | €1,411 | -€129 | -8.4% |
| Other amounts payable | 47/48 | €152,132 | €180,311 | +€28,179 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,208 | €11,920 | +€6,712 | +129% |
| Other operating charges | 640/8 | €3,988 | €2,306 | -€1,682 | -42.2% |
| Gross operating margin | 9900 | €16,581 | €14,797 | -€1,784 | -10.8% |
| Operating profit (loss) | 9901 | €7,385 | €571 | -€6,814 | -92.3% |
| Financial charges | 65/66B | €1,793 | €567 | -€1,226 | -68.4% |
| Recurring financial charges | 65 | €1,793 | €567 | -€1,226 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €5,592 | €4 | -€5,588 | -99.9% |
| Income taxes | 67/77 | €5,455 | - | -€5,455 | |
| Profit (loss) for the period | 9904 | €137 | €4 | -€133 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €137 | €4 | -€133 | -97.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.