BOSDUIN: 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.
BOSDUIN
Largest movements
- Cash +€8,217
up €8,217 (+212%), from €3,878 to €12,095
mainly Net result for the year (+€9,882) and Trade debts (+€2,284)
- Receivables within one year +€3,846
up €3,846 (+75.1%), from €5,122 to €8,968
of which Trade receivables: +€3,846
- Deferred charges and accrued income +€562
up €562 (+30.8%), from €1,827 to €2,389
- Tangible fixed assets -€281
down €281 (-100%), from €281 to €0
- Profit (loss) carried forward +€9,882
up €9,882 (+52.5%), from -€18,827 to -€8,945
- Trade debts +€2,284
up €2,284 (+199%), from €1,148 to €3,432
- Gross operating margin +€10,438
up €10,438 (+781%), from €1,337 to €11,775
- Other operating charges +€409
up €409 (+34.8%), from €1,174 to €1,583
- Financial charges -€369
down €369 (-92.6%), from €398 to €29
- Depreciation -€209
down €209 (-42.6%), from €489 to €281
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 | €11,108 | €23,452 | +€12,344 | +111% |
| Fixed assets | 21/28 | €281 | €0 | -€281 | -100% |
| Tangible fixed assets | 22/27 | €281 | €0 | -€281 | -100% |
| Plant, machinery and equipment | 23 | €281 | €0 | -€281 | -100% |
| Current assets | 29/58 | €10,827 | €23,452 | +€12,625 | +117% |
| Amounts receivable within one year | 40/41 | €5,122 | €8,968 | +€3,846 | +75.1% |
| Trade receivables | 40 | €5,122 | €8,968 | +€3,846 | +75.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,878 | €12,095 | +€8,217 | +212% |
| Deferred charges and accrued income | 490/1 | €1,827 | €2,389 | +€562 | +30.8% |
| Total equity and liabilities | 10/49 | €11,108 | €23,452 | +€12,344 | +111% |
| Equity | 10/15 | €9,591 | €19,473 | +€9,882 | +103% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,818 | €9,818 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €9,818 | €9,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,827 | -€8,945 | +€9,882 | +52.5% |
| Amounts payable | 17/49 | €1,516 | €3,979 | +€2,463 | +162% |
| Amounts payable within one year | 42/48 | €1,516 | €3,979 | +€2,463 | +162% |
| Trade debts | 44 | €1,148 | €3,432 | +€2,284 | +199% |
| Suppliers | 440/4 | €1,148 | €3,432 | +€2,284 | +199% |
| Taxes, remuneration and social security | 45 | €156 | €335 | +€179 | +114% |
| Taxes | 450/3 | €156 | €335 | +€179 | +114% |
| Other amounts payable | 47/48 | €212 | €212 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €489 | €281 | -€209 | -42.6% |
| Other operating charges | 640/8 | €1,174 | €1,583 | +€409 | +34.8% |
| Gross operating margin | 9900 | €1,337 | €11,775 | +€10,438 | +781% |
| Operating profit (loss) | 9901 | -€327 | €9,911 | +€10,238 | |
| Financial charges | 65/66B | €398 | €29 | -€369 | -92.6% |
| Recurring financial charges | 65 | €398 | €29 | -€369 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | -€725 | €9,882 | +€10,607 | |
| Profit (loss) for the period | 9904 | -€725 | €9,882 | +€10,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€725 | €9,882 | +€10,607 |
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 16 October 2026 via checked.be.