BOSCOFF: 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.
BOSCOFF
Largest movements
- Tangible fixed assets +€192,252
up €192,252 (+1294.2%), from €14,855 to €207,107
of which Leasing and similar rights: +€191,327
- Receivables within one year +€19,619
up €19,619 (+615.1%), from €3,189 to €22,808
of which Trade receivables: +€14,322
- Cash -€6,237
down €6,237 (-53.2%), from €11,732 to €5,495
mainly Investment in fixed assets (net) (-€222,500) and Receivables within one year (-€19,619)
- Debts after one year +€164,132
new in 2025: €164,132
- Current portion of long-term debt +€32,359
new in 2025: €32,359
- Reserves +€10,136
up €10,136 (+55.2%), from €18,347 to €28,483
- Trade debts -€4,500
down €4,500 (-80.8%), from €5,569 to €1,068
- Depreciation +€27,846
up €27,846 (+1159.1%), from €2,402 to €30,248
- Gross operating margin +€19,512
up €19,512 (+63.0%), from €30,950 to €50,462
- Taxes -€7,746
down €7,746 (-88.4%), from €8,759 to €1,014
- Financial charges +€6,240
up €6,240 (+9590.3%), from €65 to €6,305
- Staff costs +€854
up €854 (+72.6%), from €1,176 to €2,030
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 | €39,068 | €242,613 | +€203,544 | +521.0% |
| Fixed assets | 21/28 | €14,855 | €207,107 | +€192,252 | +1294.2% |
| Tangible fixed assets | 22/27 | €14,855 | €207,107 | +€192,252 | +1294.2% |
| Plant, machinery and equipment | 23 | €9,414 | €7,750 | -€1,664 | -17.7% |
| Furniture and vehicles | 24 | €5,441 | €8,030 | +€2,589 | +47.6% |
| Leasing and similar rights | 25 | - | €191,327 | +€191,327 | |
| Current assets | 29/58 | €24,213 | €35,506 | +€11,292 | +46.6% |
| Stocks and contracts in progress | 3 | €8,000 | €5,900 | -€2,100 | -26.3% |
| Stocks | 30/36 | - | €5,900 | +€5,900 | |
| Contracts in progress | 37 | €8,000 | - | -€8,000 | |
| Amounts receivable within one year | 40/41 | €3,189 | €22,808 | +€19,619 | +615.1% |
| Trade receivables | 40 | €3,044 | €17,366 | +€14,322 | +470.6% |
| Other amounts receivable | 41 | €146 | €5,443 | +€5,297 | +3629.4% |
| Cash at bank and in hand | 54/58 | €11,732 | €5,495 | -€6,237 | -53.2% |
| Deferred charges and accrued income | 490/1 | €1,292 | €1,303 | +€11 | +0.8% |
| Total equity and liabilities | 10/49 | €39,068 | €242,613 | +€203,544 | +521.0% |
| Equity | 10/15 | €23,347 | €33,483 | +€10,136 | +43.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,347 | €28,483 | +€10,136 | +55.2% |
| Distributable reserves | 133 | €18,347 | €28,483 | +€10,136 | +55.2% |
| Amounts payable | 17/49 | €15,721 | €209,129 | +€193,408 | +1230.2% |
| Amounts payable after more than one year | 17 | - | €164,132 | +€164,132 | |
| Financial debts | 170/4 | - | €164,132 | +€164,132 | |
| Amounts payable within one year | 42/48 | €15,721 | €44,997 | +€29,276 | +186.2% |
| Current portion of amounts payable after more than one year | 42 | - | €32,359 | +€32,359 | |
| Trade debts | 44 | €5,569 | €1,068 | -€4,500 | -80.8% |
| Suppliers | 440/4 | €5,569 | €1,068 | -€4,500 | -80.8% |
| Taxes, remuneration and social security | 45 | €10,153 | €11,166 | +€1,014 | +10.0% |
| Taxes | 450/3 | €8,903 | €9,916 | +€1,014 | +11.4% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | - | €403 | +€403 | |
| Remuneration, social security and pensions | 62 | €1,176 | €2,030 | +€854 | +72.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,402 | €30,248 | +€27,846 | +1159.1% |
| Other operating charges | 640/8 | €200 | €729 | +€529 | +264.5% |
| Gross operating margin | 9900 | €30,950 | €50,462 | +€19,512 | +63.0% |
| Operating profit (loss) | 9901 | €27,171 | €17,455 | -€9,716 | -35.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3600.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3600.0% |
| Financial charges | 65/66B | €65 | €6,305 | +€6,240 | +9590.3% |
| Recurring financial charges | 65 | €65 | €6,305 | +€6,240 | +9590.3% |
| Profit (loss) for the period before taxes | 9903 | €27,106 | €11,150 | -€15,956 | -58.9% |
| Income taxes | 67/77 | €8,759 | €1,014 | -€7,746 | -88.4% |
| Profit (loss) for the period | 9904 | €18,347 | €10,136 | -€8,210 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,347 | €10,136 | -€8,210 | -44.8% |
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.