BOSCO: 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.
BOSCO
Largest movements
- Tangible fixed assets -€193,397
down €193,397 (-12.2%), from €1.6m to €1.4m
- Cash -€174,036
down €174,036 (-58.9%), from €295,501 to €121,465
mainly Net result for the year (-€440,498) and Other debts (-€29,547)
- Receivables within one year -€38,445
down €38,445 (-49.1%), from €78,233 to €39,788
of which Trade receivables: -€49,485
- Profit (loss) carried forward -€440,498
down €440,498 (-31.4%), from -€1.4m to -€1.8m
- Debts after one year +€67,335
up €67,335 (+2.2%), from €3.0m to €3.1m
- Other debts -€29,547
down €29,547 (-16.1%), from €183,790 to €154,243
- Gross operating margin -€72,573
down €72,573 (-45.9%), from -€158,121 to -€230,694
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 | €1,966,405 | €1,565,526 | -€400,879 | -20.4% |
| Fixed assets | 21/28 | €1,588,372 | €1,394,974 | -€193,397 | -12.2% |
| Tangible fixed assets | 22/27 | €1,588,372 | €1,394,974 | -€193,397 | -12.2% |
| Furniture and vehicles | 24 | €1,588,372 | €1,394,974 | -€193,397 | -12.2% |
| Current assets | 29/58 | €378,033 | €170,552 | -€207,481 | -54.9% |
| Amounts receivable within one year | 40/41 | €78,233 | €39,788 | -€38,445 | -49.1% |
| Trade receivables | 40 | €49,485 | - | -€49,485 | |
| Other amounts receivable | 41 | €28,748 | €39,788 | +€11,040 | +38.4% |
| Cash at bank and in hand | 54/58 | €295,501 | €121,465 | -€174,036 | -58.9% |
| Deferred charges and accrued income | 490/1 | €4,300 | €9,300 | +€5,000 | +116% |
| Total equity and liabilities | 10/49 | €1,966,405 | €1,565,526 | -€400,879 | -20.4% |
| Equity | 10/15 | -€1,353,956 | -€1,794,453 | -€440,498 | -32.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,403,956 | -€1,844,453 | -€440,498 | -31.4% |
| Provisions and deferred taxes | 16 | €77,452 | €77,452 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €77,452 | €77,452 | = | 0.0% |
| Other liabilities and charges | 164/5 | €77,452 | €77,452 | = | 0.0% |
| Amounts payable | 17/49 | €3,242,909 | €3,282,528 | +€39,619 | +1.2% |
| Amounts payable after more than one year | 17 | €3,048,996 | €3,116,330 | +€67,335 | +2.2% |
| Other amounts payable | 178/9 | €3,048,996 | €3,116,330 | +€67,335 | +2.2% |
| Amounts payable within one year | 42/48 | €193,913 | €166,198 | -€27,716 | -14.3% |
| Trade debts | 44 | €10,124 | €5,588 | -€4,535 | -44.8% |
| Suppliers | 440/4 | €10,124 | €5,588 | -€4,535 | -44.8% |
| Taxes, remuneration and social security | 45 | - | €6,366 | +€6,366 | |
| Taxes | 450/3 | - | €6,366 | +€6,366 | |
| Other amounts payable | 47/48 | €183,790 | €154,243 | -€29,547 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193,397 | €193,397 | +€0 | 0.0% |
| Other operating charges | 640/8 | €968 | €1,013 | +€45 | +4.7% |
| Gross operating margin | 9900 | -€158,121 | -€230,694 | -€72,573 | -45.9% |
| Operating profit (loss) | 9901 | -€352,486 | -€425,104 | -€72,618 | -20.6% |
| Financial income | 75/76B | €193 | €87 | -€105 | -54.7% |
| Recurring financial income | 75 | €193 | €87 | -€105 | -54.7% |
| Financial charges | 65/66B | €14,326 | €15,481 | +€1,155 | +8.1% |
| Recurring financial charges | 65 | €14,326 | €15,481 | +€1,155 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | -€366,619 | -€440,498 | -€73,878 | -20.2% |
| Profit (loss) for the period | 9904 | -€366,619 | -€440,498 | -€73,878 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€366,619 | -€440,498 | -€73,878 | -20.2% |
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 17 October 2026 via checked.be.