Boscone Architecten: 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.
Boscone Architecten
Largest movements
- Tangible fixed assets -€10,879
down €10,879 (-33.3%), from €32,631 to €21,752
of which Furniture and vehicles: -€10,210
- Cash +€6,943
up €6,943 (+146%), from €4,751 to €11,694
mainly Depreciation (+€10,908) and Receivables within one year (+€6,050)
- Receivables within one year -€6,050
down €6,050 (-99.9%), from €6,055 to €5
of which Trade receivables: -€6,050
- Financial fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Debts after one year -€9,454
down €9,454 (-41.8%), from €22,606 to €13,152
- Profit (loss) carried forward -€3,551
down €3,551 (-48.0%), from €7,404 to €3,853
- Tax, wage and social debts -€1,785
down €1,785 (-45.9%), from €3,889 to €2,104
- Other debts -€890
down €890 (-71.1%), from €1,251 to €361
- Financial income +€4,997
up €4,997 (+163,313%), from €3 to €5,000
- Gross operating margin -€4,296
down €4,296 (-51.3%), from €8,379 to €4,083
- Financial charges -€323
down €323 (-23.4%), from €1,380 to €1,057
- Depreciation -€144
down €144 (-1.3%), from €11,052 to €10,908
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 | €49,428 | €34,078 | -€15,350 | -31.1% |
| Formation expenses | 20 | €29 | €0 | -€29 | -100% |
| Fixed assets | 21/28 | €37,631 | €21,752 | -€15,879 | -42.2% |
| Tangible fixed assets | 22/27 | €32,631 | €21,752 | -€10,879 | -33.3% |
| Plant, machinery and equipment | 23 | €2,000 | €1,331 | -€668 | -33.4% |
| Furniture and vehicles | 24 | €30,631 | €20,421 | -€10,210 | -33.3% |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €11,768 | €12,326 | +€558 | +4.7% |
| Amounts receivable within one year | 40/41 | €6,055 | €5 | -€6,050 | -99.9% |
| Trade receivables | 40 | €6,050 | - | -€6,050 | |
| Other amounts receivable | 41 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,751 | €11,694 | +€6,943 | +146% |
| Deferred charges and accrued income | 490/1 | €962 | €627 | -€335 | -34.8% |
| Total equity and liabilities | 10/49 | €49,428 | €34,078 | -€15,350 | -31.1% |
| Equity | 10/15 | €12,404 | €8,853 | -€3,551 | -28.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,404 | €3,853 | -€3,551 | -48.0% |
| Amounts payable | 17/49 | €37,024 | €25,225 | -€11,798 | -31.9% |
| Amounts payable after more than one year | 17 | €22,606 | €13,152 | -€9,454 | -41.8% |
| Financial debts | 170/4 | €22,606 | €13,152 | -€9,454 | -41.8% |
| Amounts payable within one year | 42/48 | €14,418 | €12,074 | -€2,344 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €9,117 | €9,454 | +€337 | +3.7% |
| Trade debts | 44 | €161 | €154 | -€6 | -4.0% |
| Suppliers | 440/4 | €161 | €154 | -€6 | -4.0% |
| Taxes, remuneration and social security | 45 | €3,889 | €2,104 | -€1,785 | -45.9% |
| Taxes | 450/3 | €3,889 | €2,104 | -€1,785 | -45.9% |
| Other amounts payable | 47/48 | €1,251 | €361 | -€890 | -71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,052 | €10,908 | -€144 | -1.3% |
| Other operating charges | 640/8 | €558 | €520 | -€39 | -6.9% |
| Gross operating margin | 9900 | €8,379 | €4,083 | -€4,296 | -51.3% |
| Operating profit (loss) | 9901 | -€3,231 | -€7,344 | -€4,113 | -127% |
| Financial income | 75/76B | €3 | €5,000 | +€4,997 | +163,313% |
| Recurring financial income | 75 | €3 | €5,000 | +€4,997 | +163,313% |
| Financial charges | 65/66B | €1,380 | €1,057 | -€323 | -23.4% |
| Recurring financial charges | 65 | €1,380 | €1,057 | -€323 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,608 | -€3,401 | +€1,207 | +26.2% |
| Income taxes | 67/77 | €162 | €151 | -€11 | -6.9% |
| Profit (loss) for the period | 9904 | -€4,770 | -€3,551 | +€1,218 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,770 | -€3,551 | +€1,218 | +25.5% |
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.