Bosconsult: 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.
Bosconsult
Largest movements
- Receivables within one year +€44,720
up €44,720 (+56.5%), from €79,124 to €123,844
- Tangible fixed assets +€42,493
up €42,493 (+1328.3%), from €3,199 to €45,692
of which Leasing and similar rights: +€42,302
- Reserves +€52,728
up €52,728 (+65.5%), from €80,456 to €133,184
of which Distributable reserves: +€53,028
- Debts after one year +€28,984
new in 2025: €28,984
- Current portion of long-term debt +€7,412
new in 2025: €7,412
- Tax, wage and social debts +€3,156
up €3,156 (+10.3%), from €30,700 to €33,856
- Other debts -€3,120
down €3,120 (-53.3%), from €5,856 to €2,736
- Gross operating margin -€22,227
down €22,227 (-19.2%), from €115,583 to €93,356
- Taxes -€11,931
down €11,931 (-29.7%), from €40,108 to €28,177
- Depreciation +€3,160
up €3,160 (+361.6%), from €874 to €4,034
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 | €122,554 | €211,910 | +€89,356 | +72.9% |
| Fixed assets | 21/28 | €3,199 | €45,692 | +€42,493 | +1328.3% |
| Tangible fixed assets | 22/27 | €3,199 | €45,692 | +€42,493 | +1328.3% |
| Furniture and vehicles | 24 | €437 | €1,338 | +€901 | +206.2% |
| Leasing and similar rights | 25 | - | €42,302 | +€42,302 | |
| Other tangible fixed assets | 26 | €2,762 | €2,052 | -€710 | -25.7% |
| Current assets | 29/58 | €119,355 | €166,218 | +€46,863 | +39.3% |
| Amounts receivable within one year | 40/41 | €79,124 | €123,844 | +€44,720 | +56.5% |
| Trade receivables | 40 | €79,124 | €123,844 | +€44,720 | +56.5% |
| Cash at bank and in hand | 54/58 | €39,678 | €40,830 | +€1,152 | +2.9% |
| Deferred charges and accrued income | 490/1 | €553 | €1,544 | +€991 | +179.2% |
| Total equity and liabilities | 10/49 | €122,554 | €211,910 | +€89,356 | +72.9% |
| Equity | 10/15 | €84,764 | €137,492 | +€52,728 | +62.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €80,456 | €133,184 | +€52,728 | +65.5% |
| Non-distributable reserves | 130/1 | €300 | - | -€300 | |
| Reserves not available under the articles | 1311 | €300 | - | -€300 | |
| Distributable reserves | 133 | €80,156 | €133,184 | +€53,028 | +66.2% |
| Profit (loss) carried forward | 14 | €1,308 | €1,308 | = | 0.0% |
| Amounts payable | 17/49 | €37,790 | €74,418 | +€36,628 | +96.9% |
| Amounts payable after more than one year | 17 | - | €28,984 | +€28,984 | |
| Financial debts | 170/4 | - | €28,984 | +€28,984 | |
| Amounts payable within one year | 42/48 | €37,790 | €45,434 | +€7,644 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,412 | +€7,412 | |
| Trade debts | 44 | €1,234 | €1,430 | +€196 | +15.9% |
| Suppliers | 440/4 | €1,234 | €1,430 | +€196 | +15.9% |
| Taxes, remuneration and social security | 45 | €30,700 | €33,856 | +€3,156 | +10.3% |
| Taxes | 450/3 | €30,700 | €33,856 | +€3,156 | +10.3% |
| Other amounts payable | 47/48 | €5,856 | €2,736 | -€3,120 | -53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €874 | €4,034 | +€3,160 | +361.6% |
| Other operating charges | 640/8 | €753 | €1,591 | +€838 | +111.3% |
| Gross operating margin | 9900 | €115,583 | €93,356 | -€22,227 | -19.2% |
| Operating profit (loss) | 9901 | €113,956 | €87,731 | -€26,225 | -23.0% |
| Financial income | 75/76B | €173 | €400 | +€227 | +131.2% |
| Recurring financial income | 75 | €173 | €400 | +€227 | +131.2% |
| Financial charges | 65/66B | €424 | €668 | +€244 | +57.5% |
| Recurring financial charges | 65 | €424 | €668 | +€244 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | €113,705 | €87,463 | -€26,242 | -23.1% |
| Income taxes | 67/77 | €40,108 | €28,177 | -€11,931 | -29.7% |
| Profit (loss) for the period | 9904 | €73,597 | €59,286 | -€14,311 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,597 | €59,286 | -€14,311 | -19.4% |
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 3 October 2026 via checked.be.