BOSCO-FRUIT: 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-FRUIT
Largest movements
- Receivables within one year -€57,481
down €57,481 (-14.4%), from €398,026 to €340,544
of which Trade receivables: -€65,888
- Tangible fixed assets -€55,857
down €55,857 (-10.3%), from €542,350 to €486,492
of which Land and buildings: -€28,107
- Cash +€30,552
up €30,552 (+329%), from €9,299 to €39,852
mainly Depreciation (+€62,667) and Receivables within one year (+€57,481)
- Stocks and contracts -€16,421
down €16,421 (-33.7%), from €48,785 to €32,365
- Other debts +€53,498
up €53,498 (+243%), from €22,007 to €75,505
- Trade debts -€51,001
down €51,001 (-20.4%), from €249,744 to €198,743
- Debts after one year -€32,677
down €32,677 (-7.2%), from €452,833 to €420,156
- Reserves -€26,629
down €26,629 (-19.3%), from €137,809 to €111,180
- Accrued charges and deferred income -€19,452
down €19,452 (-59.3%), from €32,817 to €13,364
- Gross operating margin -€19,235
down €19,235 (-6.3%), from €305,868 to €286,634
- Staff costs -€7,591
down €7,591 (-4.5%), from €168,928 to €161,337
- Other operating charges +€3,170
up €3,170 (+82.4%), from €3,847 to €7,017
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 | €1,017,909 | €919,121 | -€98,788 | -9.7% |
| Fixed assets | 21/28 | €542,350 | €486,492 | -€55,857 | -10.3% |
| Tangible fixed assets | 22/27 | €542,350 | €486,492 | -€55,857 | -10.3% |
| Land and buildings | 22 | €463,893 | €435,786 | -€28,107 | -6.1% |
| Plant, machinery and equipment | 23 | €14,647 | €8,873 | -€5,774 | -39.4% |
| Furniture and vehicles | 24 | €63,809 | €41,833 | -€21,976 | -34.4% |
| Current assets | 29/58 | €475,559 | €432,628 | -€42,931 | -9.0% |
| Stocks and contracts in progress | 3 | €48,785 | €32,365 | -€16,421 | -33.7% |
| Stocks | 30/36 | €48,785 | €32,365 | -€16,421 | -33.7% |
| Amounts receivable within one year | 40/41 | €398,026 | €340,544 | -€57,481 | -14.4% |
| Trade receivables | 40 | €378,129 | €312,241 | -€65,888 | -17.4% |
| Other amounts receivable | 41 | €19,897 | €28,304 | +€8,407 | +42.3% |
| Cash at bank and in hand | 54/58 | €9,299 | €39,852 | +€30,552 | +329% |
| Deferred charges and accrued income | 490/1 | €19,449 | €19,868 | +€419 | +2.2% |
| Total equity and liabilities | 10/49 | €1,017,909 | €919,121 | -€98,788 | -9.7% |
| Equity | 10/15 | €144,059 | €117,430 | -€26,629 | -18.5% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €137,809 | €111,180 | -€26,629 | -19.3% |
| Distributable reserves | 133 | €137,809 | €111,180 | -€26,629 | -19.3% |
| Amounts payable | 17/49 | €873,850 | €801,691 | -€72,159 | -8.3% |
| Amounts payable after more than one year | 17 | €452,833 | €420,156 | -€32,677 | -7.2% |
| Financial debts | 170/4 | €452,833 | €420,156 | -€32,677 | -7.2% |
| Amounts payable within one year | 42/48 | €388,200 | €368,170 | -€20,030 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €51,043 | €35,594 | -€15,449 | -30.3% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €249,744 | €198,743 | -€51,001 | -20.4% |
| Suppliers | 440/4 | €249,744 | €198,743 | -€51,001 | -20.4% |
| Taxes, remuneration and social security | 45 | €15,406 | €8,329 | -€7,078 | -45.9% |
| Taxes | 450/3 | €7,332 | €843 | -€6,489 | -88.5% |
| Remuneration and social security | 454/9 | €8,074 | €7,485 | -€589 | -7.3% |
| Other amounts payable | 47/48 | €22,007 | €75,505 | +€53,498 | +243% |
| Accrued charges and deferred income | 492/3 | €32,817 | €13,364 | -€19,452 | -59.3% |
| Remuneration, social security and pensions | 62 | €168,928 | €161,337 | -€7,591 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,979 | €62,667 | -€2,312 | -3.6% |
| Other operating charges | 640/8 | €3,847 | €7,017 | +€3,170 | +82.4% |
| Gross operating margin | 9900 | €305,868 | €286,634 | -€19,235 | -6.3% |
| Operating profit (loss) | 9901 | €68,114 | €55,612 | -€12,502 | -18.4% |
| Financial income | 75/76B | €1,272 | €469 | -€803 | -63.1% |
| Recurring financial income | 75 | €1,272 | €469 | -€803 | -63.1% |
| Financial charges | 65/66B | €15,373 | €14,127 | -€1,246 | -8.1% |
| Recurring financial charges | 65 | €15,373 | €14,127 | -€1,246 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €54,013 | €41,954 | -€12,059 | -22.3% |
| Income taxes | 67/77 | €5,632 | €5,083 | -€549 | -9.7% |
| Profit (loss) for the period | 9904 | €48,381 | €36,871 | -€11,510 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,381 | €36,871 | -€11,510 | -23.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.