BOSCH-TESSENS: what changed
Two financial 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-TESSENS
Largest movements
- Cash +€13,110
up €13,110 (+26.0%), from €50,390 to €63,500
mainly Net result for the year (+€45,987) and Depreciation (+€12,186)
- Tangible fixed assets -€12,186
down €12,186 (-26.1%), from €46,734 to €34,548
of which Furniture and vehicles: -€12,087
- Deferred charges and accrued income -€2,255
down €2,255 (-25.3%), from €8,927 to €6,673
- Other debts -€5,432
down €5,432 (-9.7%), from €55,906 to €50,474
- Trade debts +€3,858
up €3,858 (+710%), from €543 to €4,401
- Gross operating margin +€22,129
up €22,129 (+42.5%), from €52,016 to €74,145
- Taxes +€5,581
up €5,581 (+53.7%), from €10,390 to €15,971
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.
Derived cash bridge
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 | €106,051 | €104,720 | -€1,331 | -1.3% |
| Fixed assets | 21/28 | €46,734 | €34,548 | -€12,186 | -26.1% |
| Tangible fixed assets | 22/27 | €46,734 | €34,548 | -€12,186 | -26.1% |
| Plant, machinery and equipment | 23 | €108 | €8 | -€100 | -92.3% |
| Furniture and vehicles | 24 | €46,626 | €34,539 | -€12,087 | -25.9% |
| Current assets | 29/58 | €59,317 | €70,173 | +€10,855 | +18.3% |
| Cash at bank and in hand | 54/58 | €50,390 | €63,500 | +€13,110 | +26.0% |
| Deferred charges and accrued income | 490/1 | €8,927 | €6,673 | -€2,255 | -25.3% |
| Total equity and liabilities | 10/49 | €106,051 | €104,720 | -€1,331 | -1.3% |
| Equity | 10/15 | €47,082 | €47,082 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,482 | €28,482 | = | 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% |
| Distributable reserves | 133 | €26,622 | €26,622 | = | 0.0% |
| Amounts payable | 17/49 | €58,969 | €57,638 | -€1,331 | -2.3% |
| Amounts payable within one year | 42/48 | €58,969 | €57,638 | -€1,331 | -2.3% |
| Trade debts | 44 | €543 | €4,401 | +€3,858 | +710% |
| Suppliers | 440/4 | €543 | €4,401 | +€3,858 | +710% |
| Taxes, remuneration and social security | 45 | €2,520 | €2,763 | +€243 | +9.7% |
| Taxes | 450/3 | €390 | €471 | +€81 | +20.6% |
| Remuneration and social security | 454/9 | €2,129 | €2,292 | +€163 | +7.7% |
| Other amounts payable | 47/48 | €55,906 | €50,474 | -€5,432 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,223 | €12,186 | -€37 | -0.3% |
| Gross operating margin | 9900 | €52,016 | €74,145 | +€22,129 | +42.5% |
| Operating profit (loss) | 9901 | €39,793 | €61,958 | +€22,166 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | €39,793 | €61,958 | +€22,166 | +55.7% |
| Income taxes | 67/77 | €10,390 | €15,971 | +€5,581 | +53.7% |
| Profit (loss) for the period | 9904 | €29,402 | €45,987 | +€16,585 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,402 | €45,987 | +€16,585 | +56.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.