BOSCH: 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.
BOSCH
Largest movements
- Cash +€74,385
up €74,385 (+133.5%), from €55,707 to €130,092
mainly Net result for the year (+€64,749) and Depreciation (+€40,249)
- Tangible fixed assets -€40,249
down €40,249 (-22.5%), from €178,825 to €138,575
of which Furniture and vehicles: -€30,941
- Receivables within one year +€32,855
up €32,855 (+113.4%), from €28,962 to €61,816
of which Other amounts receivable: +€16,431
- Reserves +€50,400
up €50,400 (+33.1%), from €152,050 to €202,450
of which Distributable reserves: +€50,400
- Trade debts +€29,374
up €29,374 (+10308.2%), from €285 to €29,659
- Debts after one year -€20,172
down €20,172 (-42.6%), from €47,305 to €27,133
- Tax, wage and social debts +€16,383
up €16,383 (+141.8%), from €11,555 to €27,938
of which Taxes: +€16,344
- Gross operating margin +€71,172
up €71,172 (+39.7%), from €179,386 to €250,558
- Staff costs +€15,628
up €15,628 (+16.5%), from €94,815 to €110,443
- Depreciation +€14,907
up €14,907 (+58.8%), from €25,342 to €40,249
- Taxes +€14,555
up €14,555 (+76.2%), from €19,095 to €33,650
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 | €332,690 | €401,643 | +€68,953 | +20.7% |
| Fixed assets | 21/28 | €179,080 | €138,830 | -€40,249 | -22.5% |
| Tangible fixed assets | 22/27 | €178,825 | €138,575 | -€40,249 | -22.5% |
| Land and buildings | 22 | €5,967 | €4,072 | -€1,895 | -31.8% |
| Plant, machinery and equipment | 23 | €42,223 | €34,809 | -€7,413 | -17.6% |
| Furniture and vehicles | 24 | €130,635 | €99,694 | -€30,941 | -23.7% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €153,611 | €262,813 | +€109,202 | +71.1% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Other amounts receivable | 291 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,962 | €61,816 | +€32,855 | +113.4% |
| Trade receivables | 40 | €28,325 | €44,749 | +€16,424 | +58.0% |
| Other amounts receivable | 41 | €637 | €17,068 | +€16,431 | +2580.3% |
| Cash at bank and in hand | 54/58 | €55,707 | €130,092 | +€74,385 | +133.5% |
| Deferred charges and accrued income | 490/1 | €3,942 | €5,905 | +€1,962 | +49.8% |
| Total equity and liabilities | 10/49 | €332,690 | €401,643 | +€68,953 | +20.7% |
| Equity | 10/15 | €231,293 | €281,742 | +€50,449 | +21.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €152,050 | €202,450 | +€50,400 | +33.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €150,050 | €200,450 | +€50,400 | +33.6% |
| Profit (loss) carried forward | 14 | €59,243 | €59,292 | +€49 | +0.1% |
| Amounts payable | 17/49 | €101,397 | €119,902 | +€18,504 | +18.2% |
| Amounts payable after more than one year | 17 | €47,305 | €27,133 | -€20,172 | -42.6% |
| Financial debts | 170/4 | €47,305 | €27,133 | -€20,172 | -42.6% |
| Amounts payable within one year | 42/48 | €50,928 | €92,769 | +€41,841 | +82.2% |
| Current portion of amounts payable after more than one year | 42 | €21,656 | €20,172 | -€1,484 | -6.9% |
| Financial debts | 43 | €15,000 | €15,000 | = | 0.0% |
| Credit institutions | 430/8 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €285 | €29,659 | +€29,374 | +10308.2% |
| Suppliers | 440/4 | €285 | €29,659 | +€29,374 | +10308.2% |
| Advances received on contracts in progress | 46 | €45 | - | -€45 | |
| Taxes, remuneration and social security | 45 | €11,555 | €27,938 | +€16,383 | +141.8% |
| Taxes | 450/3 | €4,280 | €20,624 | +€16,344 | +381.9% |
| Remuneration and social security | 454/9 | €7,275 | €7,314 | +€39 | +0.5% |
| Other amounts payable | 47/48 | €2,387 | €0 | -€2,387 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,165 | - | -€3,165 | |
| Non-recurring operating income | 76A | €9,307 | - | -€9,307 | |
| Remuneration, social security and pensions | 62 | €94,815 | €110,443 | +€15,628 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,342 | €40,249 | +€14,907 | +58.8% |
| Other operating charges | 640/8 | €1,412 | €627 | -€784 | -55.6% |
| Gross operating margin | 9900 | €179,386 | €250,558 | +€71,172 | +39.7% |
| Operating profit (loss) | 9901 | €57,817 | €99,238 | +€41,421 | +71.6% |
| Financial income | 75/76B | €1,849 | €2,220 | +€372 | +20.1% |
| Recurring financial income | 75 | €1,849 | €2,220 | +€372 | +20.1% |
| Financial charges | 65/66B | €2,488 | €3,060 | +€572 | +23.0% |
| Recurring financial charges | 65 | €2,488 | €3,060 | +€572 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €57,178 | €98,399 | +€41,221 | +72.1% |
| Income taxes | 67/77 | €19,095 | €33,650 | +€14,555 | +76.2% |
| Profit (loss) for the period | 9904 | €38,083 | €64,749 | +€26,666 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,083 | €64,749 | +€26,666 | +70.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.