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 -€71,535
down €71,535 (-16.2%), from €442,263 to €370,728
of which Furniture and vehicles: -€73,442
- Receivables within one year +€11,228
up €11,228 (+12.4%), from €90,432 to €101,661
of which Other amounts receivable: +€28,862
- Advances received +€123,543
new in 2025: €123,543
- Trade debts -€104,696
down €104,696 (-47.9%), from €218,383 to €113,688
- Debts after one year -€87,132
down €87,132 (-21.6%), from €403,927 to €316,795
of which Trade debts: -€65,908
- Reserves +€16,698
up €16,698 (+8.2%), from €204,547 to €221,245
- Tax, wage and social debts -€12,981
down €12,981 (-44.2%), from €29,344 to €16,362
of which Taxes: -€23,816
- Financial income -€140,336
no longer reported in 2025 (was €140,336)
- Gross operating margin +€85,056
up €85,056 (+43.8%), from €194,106 to €279,161
- Staff costs +€35,659
up €35,659 (+28.3%), from €125,879 to €161,538
- Depreciation +€21,757
up €21,757 (+36.6%), from €59,432 to €81,188
- Financial charges -€14,292
down €14,292 (-51.1%), from €27,976 to €13,685
of which Non-recurring financial charges: -€8,177
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 | €942,155 | €880,341 | -€61,814 | -6.6% |
| Fixed assets | 21/28 | €744,147 | €672,612 | -€71,535 | -9.6% |
| Tangible fixed assets | 22/27 | €442,263 | €370,728 | -€71,535 | -16.2% |
| Plant, machinery and equipment | 23 | €631 | €2,538 | +€1,907 | +302% |
| Furniture and vehicles | 24 | €441,632 | €368,190 | -€73,442 | -16.6% |
| Financial fixed assets | 28 | €301,884 | €301,884 | = | 0.0% |
| Current assets | 29/58 | €198,008 | €207,729 | +€9,721 | +4.9% |
| Amounts receivable within one year | 40/41 | €90,432 | €101,661 | +€11,228 | +12.4% |
| Trade receivables | 40 | €69,503 | €51,869 | -€17,634 | -25.4% |
| Other amounts receivable | 41 | €20,929 | €49,791 | +€28,862 | +138% |
| Cash at bank and in hand | 54/58 | €105,726 | €104,712 | -€1,014 | -1.0% |
| Deferred charges and accrued income | 490/1 | €1,849 | €1,356 | -€493 | -26.7% |
| Total equity and liabilities | 10/49 | €942,155 | €880,341 | -€61,814 | -6.6% |
| Equity | 10/15 | €209,547 | €226,245 | +€16,698 | +8.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €204,547 | €221,245 | +€16,698 | +8.2% |
| Distributable reserves | 133 | €204,547 | €221,245 | +€16,698 | +8.2% |
| Amounts payable | 17/49 | €732,608 | €654,096 | -€78,512 | -10.7% |
| Amounts payable after more than one year | 17 | €403,927 | €316,795 | -€87,132 | -21.6% |
| Financial debts | 170/4 | €51,863 | €30,639 | -€21,224 | -40.9% |
| Trade debts | 175 | €352,064 | €286,156 | -€65,908 | -18.7% |
| Amounts payable within one year | 42/48 | €328,330 | €336,871 | +€8,541 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €80,563 | €83,278 | +€2,715 | +3.4% |
| Trade debts | 44 | €218,383 | €113,688 | -€104,696 | -47.9% |
| Suppliers | 440/4 | €218,383 | €113,688 | -€104,696 | -47.9% |
| Advances received on contracts in progress | 46 | - | €123,543 | +€123,543 | |
| Taxes, remuneration and social security | 45 | €29,344 | €16,362 | -€12,981 | -44.2% |
| Taxes | 450/3 | €26,690 | €2,874 | -€23,816 | -89.2% |
| Remuneration and social security | 454/9 | €2,654 | €13,488 | +€10,834 | +408% |
| Other amounts payable | 47/48 | €40 | - | -€40 | |
| Accrued charges and deferred income | 492/3 | €350 | €429 | +€79 | +22.5% |
| Remuneration, social security and pensions | 62 | €125,879 | €161,538 | +€35,659 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,432 | €81,188 | +€21,757 | +36.6% |
| Other operating charges | 640/8 | €10,676 | €5,345 | -€5,330 | -49.9% |
| Non-recurring operating charges | 66A | €7,746 | - | -€7,746 | |
| Gross operating margin | 9900 | €194,106 | €279,161 | +€85,056 | +43.8% |
| Operating profit (loss) | 9901 | -€9,627 | €31,090 | +€40,717 | |
| Financial income | 75/76B | €140,336 | - | -€140,336 | |
| Recurring financial income | 75 | €140,336 | - | -€140,336 | |
| Financial charges | 65/66B | €27,976 | €13,685 | -€14,292 | -51.1% |
| Recurring financial charges | 65 | €19,799 | €13,685 | -€6,114 | -30.9% |
| Non-recurring financial charges | 66B | €8,177 | - | -€8,177 | |
| Profit (loss) for the period before taxes | 9903 | €102,732 | €17,406 | -€85,327 | -83.1% |
| Income taxes | 67/77 | €325 | €707 | +€382 | +118% |
| Profit (loss) for the period | 9904 | €102,408 | €16,698 | -€85,709 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €102,408 | €16,698 | -€85,709 | -83.7% |
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 28 October 2026 via checked.be.