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
- Cash +€52,913
up €52,913 (+60.7%), from €87,232 to €140,145
mainly Net result for the year (+€230,829) and Receivables within one year (+€33,047)
- Receivables within one year -€33,047
down €33,047 (-56.6%), from €58,418 to €25,371
of which Other amounts receivable: -€31,497
- Debts after one year -€236,847
down €236,847 (-30.8%), from €770,181 to €533,333
- Profit (loss) carried forward +€185,332
up €185,332 (+27.3%), from €679,098 to €864,431
- Reserves +€45,496
up €45,496 (+53.7%), from €84,720 to €130,216
- Gross operating margin +€4,714
up €4,714 (+1.3%), from €371,279 to €375,993
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 | €3,133,176 | €3,130,106 | -€3,070 | -0.1% |
| Fixed assets | 21/28 | €2,987,526 | €2,960,752 | -€26,773 | -0.9% |
| Tangible fixed assets | 22/27 | €2,987,154 | €2,960,380 | -€26,773 | -0.9% |
| Land and buildings | 22 | €2,948,418 | €2,926,418 | -€22,000 | -0.7% |
| Plant, machinery and equipment | 23 | €38,736 | €33,962 | -€4,773 | -12.3% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €145,650 | €169,354 | +€23,704 | +16.3% |
| Amounts receivable within one year | 40/41 | €58,418 | €25,371 | -€33,047 | -56.6% |
| Trade receivables | 40 | €26,922 | €25,371 | -€1,551 | -5.8% |
| Other amounts receivable | 41 | €31,497 | - | -€31,497 | |
| Cash at bank and in hand | 54/58 | €87,232 | €140,145 | +€52,913 | +60.7% |
| Deferred charges and accrued income | 490/1 | - | €3,838 | +€3,838 | |
| Total equity and liabilities | 10/49 | €3,133,176 | €3,130,106 | -€3,070 | -0.1% |
| Equity | 10/15 | €2,066,818 | €2,297,647 | +€230,829 | +11.2% |
| Contributions | 10/11 | €1,303,000 | €1,303,000 | = | 0.0% |
| Capital | 10 | €1,303,000 | €1,303,000 | = | 0.0% |
| Issued capital | 100 | €1,303,000 | €1,303,000 | = | 0.0% |
| Reserves | 13 | €84,720 | €130,216 | +€45,496 | +53.7% |
| Non-distributable reserves | 130/1 | €84,720 | €130,216 | +€45,496 | +53.7% |
| Legal reserve | 130 | €84,720 | €130,216 | +€45,496 | +53.7% |
| Profit (loss) carried forward | 14 | €679,098 | €864,431 | +€185,332 | +27.3% |
| Amounts payable | 17/49 | €1,066,358 | €832,459 | -€233,898 | -21.9% |
| Amounts payable after more than one year | 17 | €770,181 | €533,333 | -€236,847 | -30.8% |
| Financial debts | 170/4 | €770,181 | €533,333 | -€236,847 | -30.8% |
| Amounts payable within one year | 42/48 | €263,651 | €270,140 | +€6,489 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €194,745 | €196,847 | +€2,102 | +1.1% |
| Financial debts | 43 | €40,000 | €40,000 | = | 0.0% |
| Other loans | 439 | €40,000 | €40,000 | = | 0.0% |
| Trade debts | 44 | €12,330 | €15,745 | +€3,415 | +27.7% |
| Suppliers | 440/4 | €12,330 | €15,745 | +€3,415 | +27.7% |
| Taxes, remuneration and social security | 45 | €2,776 | €3,747 | +€971 | +35.0% |
| Taxes | 450/3 | €2,776 | €3,747 | +€971 | +35.0% |
| Other amounts payable | 47/48 | €13,800 | €13,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €32,526 | €28,986 | -€3,540 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,773 | €26,773 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,775 | -€1,775 | -€3,550 | |
| Other operating charges | 640/8 | €27,926 | €28,724 | +€798 | +2.9% |
| Gross operating margin | 9900 | €371,279 | €375,993 | +€4,714 | +1.3% |
| Operating profit (loss) | 9901 | €314,804 | €322,270 | +€7,466 | +2.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €17,388 | €14,499 | -€2,889 | -16.6% |
| Recurring financial charges | 65 | €17,388 | €14,499 | -€2,889 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €297,416 | €307,772 | +€10,355 | +3.5% |
| Income taxes | 67/77 | €74,354 | €76,943 | +€2,589 | +3.5% |
| Profit (loss) for the period | 9904 | €223,062 | €230,829 | +€7,767 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €223,062 | €230,829 | +€7,767 | +3.5% |
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 2 October 2026 via checked.be.