BOSCO: 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.
BOSCO
Largest movements
- Tangible fixed assets -€195,616
down €195,616 (-3.6%), from €5.5m to €5.3m
of which Land and buildings: -€194,066
- Cash +€93,756
up €93,756 (+223.0%), from €42,044 to €135,800
mainly Investment in fixed assets (net) (+€195,616) and Net result for the year (+€76,806)
- Debts after one year -€187,389
down €187,389 (-8.6%), from €2.2m to €2.0m
- Reserves +€76,806
up €76,806 (+9.0%), from €855,073 to €931,879
of which Distributable reserves: +€76,806
- Other debts -€66,352
down €66,352 (-2.9%), from €2.3m to €2.2m
- Other operating charges -€30,865
down €30,865 (-33.2%), from €93,085 to €62,220
- Financial charges -€14,710
down €14,710 (-8.2%), from €179,334 to €164,624
- Taxes +€12,595
up €12,595, from €0 to €12,595
- Write-downs -€7,008
down €7,008 (-3.2%), from €222,104 to €215,096
- Gross operating margin +€6,298
up €6,298 (+1.2%), from €525,043 to €531,341
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 | €5,723,504 | €5,565,093 | -€158,411 | -2.8% |
| Fixed assets | 21/28 | €5,500,901 | €5,305,285 | -€195,616 | -3.6% |
| Tangible fixed assets | 22/27 | €5,500,901 | €5,305,285 | -€195,616 | -3.6% |
| Land and buildings | 22 | €5,495,191 | €5,301,125 | -€194,066 | -3.5% |
| Plant, machinery and equipment | 23 | €3,794 | €2,844 | -€950 | -25.1% |
| Furniture and vehicles | 24 | €1,916 | €1,317 | -€599 | -31.3% |
| Current assets | 29/58 | €222,603 | €259,808 | +€37,205 | +16.7% |
| Amounts receivable within one year | 40/41 | €180,514 | €123,962 | -€56,552 | -31.3% |
| Trade receivables | 40 | €34,477 | €24,517 | -€9,960 | -28.9% |
| Other amounts receivable | 41 | €146,037 | €99,444 | -€46,593 | -31.9% |
| Cash at bank and in hand | 54/58 | €42,044 | €135,800 | +€93,756 | +223.0% |
| Deferred charges and accrued income | 490/1 | €44 | €46 | +€1 | +3.1% |
| Total equity and liabilities | 10/49 | €5,723,504 | €5,565,093 | -€158,411 | -2.8% |
| Equity | 10/15 | €979,073 | €1,055,879 | +€76,806 | +7.8% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €855,073 | €931,879 | +€76,806 | +9.0% |
| Non-distributable reserves | 130/1 | €48,700 | €48,700 | = | 0.0% |
| Legal reserve | 130 | €48,700 | €48,700 | = | 0.0% |
| Distributable reserves | 133 | €806,373 | €883,179 | +€76,806 | +9.5% |
| Amounts payable | 17/49 | €4,744,431 | €4,509,214 | -€235,217 | -5.0% |
| Amounts payable after more than one year | 17 | €2,173,277 | €1,985,888 | -€187,389 | -8.6% |
| Financial debts | 170/4 | €2,173,277 | €1,985,888 | -€187,389 | -8.6% |
| Amounts payable within one year | 42/48 | €2,496,604 | €2,452,550 | -€44,054 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €179,693 | €187,389 | +€7,696 | +4.3% |
| Trade debts | 44 | €571 | €3,019 | +€2,449 | +429.0% |
| Suppliers | 440/4 | €571 | €3,019 | +€2,449 | +429.0% |
| Taxes, remuneration and social security | 45 | €22,821 | €34,973 | +€12,152 | +53.3% |
| Taxes | 450/3 | €22,821 | €34,973 | +€12,152 | +53.3% |
| Other amounts payable | 47/48 | €2,293,520 | €2,227,169 | -€66,352 | -2.9% |
| Accrued charges and deferred income | 492/3 | €74,549 | €70,776 | -€3,774 | -5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €222,104 | €215,096 | -€7,008 | -3.2% |
| Other operating charges | 640/8 | €93,085 | €62,220 | -€30,865 | -33.2% |
| Gross operating margin | 9900 | €525,043 | €531,341 | +€6,298 | +1.2% |
| Operating profit (loss) | 9901 | €209,854 | €254,025 | +€44,170 | +21.0% |
| Financial income | 75/76B | €59 | €0 | -€59 | -99.7% |
| Recurring financial income | 75 | €59 | €0 | -€59 | -99.7% |
| Financial charges | 65/66B | €179,334 | €164,624 | -€14,710 | -8.2% |
| Recurring financial charges | 65 | €179,334 | €164,624 | -€14,710 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €30,580 | €89,401 | +€58,821 | +192.4% |
| Income taxes | 67/77 | €0 | €12,595 | +€12,595 | |
| Profit (loss) for the period | 9904 | €30,580 | €76,806 | +€46,226 | +151.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,580 | €76,806 | +€46,226 | +151.2% |
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.