Bosh & Bordon: 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.
Bosh & Bordon
Largest movements
- Receivables within one year +€34,465
up €34,465 (+34.5%), from €99,969 to €134,434
of which Trade receivables: +€31,644
- Cash +€15,540
up €15,540 (+27.3%), from €56,953 to €72,494
mainly Net result for the year (+€67,513) and Trade debts (+€57,480)
- Tangible fixed assets -€4,253
down €4,253 (-2.5%), from €168,869 to €164,616
of which Land and buildings: -€6,203
- Trade debts +€57,480
up €57,480 (+118%), from €48,697 to €106,177
- Other debts -€27,767
down €27,767 (-28.8%), from €96,390 to €68,624
- Tax, wage and social debts +€26,496
up €26,496 (+172%), from €15,423 to €41,919
of which Remuneration and social security: +€20,660
- Debts after one year -€9,408
down €9,408 (-6.8%), from €137,712 to €128,304
- Gross operating margin +€120,679
up €120,679 (+128%), from €94,612 to €215,290
- Staff costs +€109,108
up €109,108 (+480%), from €22,753 to €131,861
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 | €325,967 | €371,860 | +€45,892 | +14.1% |
| Fixed assets | 21/28 | €168,869 | €164,666 | -€4,203 | -2.5% |
| Tangible fixed assets | 22/27 | €168,869 | €164,616 | -€4,253 | -2.5% |
| Land and buildings | 22 | €164,593 | €158,390 | -€6,203 | -3.8% |
| Plant, machinery and equipment | 23 | €3,678 | €4,136 | +€457 | +12.4% |
| Furniture and vehicles | 24 | €598 | €2,090 | +€1,492 | +250% |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €157,098 | €207,193 | +€50,096 | +31.9% |
| Amounts receivable within one year | 40/41 | €99,969 | €134,434 | +€34,465 | +34.5% |
| Trade receivables | 40 | €97,667 | €129,311 | +€31,644 | +32.4% |
| Other amounts receivable | 41 | €2,302 | €5,123 | +€2,821 | +123% |
| Cash at bank and in hand | 54/58 | €56,953 | €72,494 | +€15,540 | +27.3% |
| Deferred charges and accrued income | 490/1 | €176 | €266 | +€90 | +51.1% |
| Total equity and liabilities | 10/49 | €325,967 | €371,860 | +€45,892 | +14.1% |
| Equity | 10/15 | €15,494 | €17,006 | +€1,513 | +9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,294 | €10,806 | +€1,513 | +16.3% |
| Amounts payable | 17/49 | €310,473 | €354,853 | +€44,380 | +14.3% |
| Amounts payable after more than one year | 17 | €137,712 | €128,304 | -€9,408 | -6.8% |
| Financial debts | 170/4 | €137,712 | €128,304 | -€9,408 | -6.8% |
| Amounts payable within one year | 42/48 | €172,762 | €226,128 | +€53,366 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | €12,251 | €9,408 | -€2,843 | -23.2% |
| Trade debts | 44 | €48,697 | €106,177 | +€57,480 | +118% |
| Suppliers | 440/4 | €48,697 | €106,177 | +€57,480 | +118% |
| Taxes, remuneration and social security | 45 | €15,423 | €41,919 | +€26,496 | +172% |
| Taxes | 450/3 | €12,319 | €18,154 | +€5,836 | +47.4% |
| Remuneration and social security | 454/9 | €3,105 | €23,765 | +€20,660 | +665% |
| Other amounts payable | 47/48 | €96,390 | €68,624 | -€27,767 | -28.8% |
| Accrued charges and deferred income | 492/3 | - | €422 | +€422 | |
| Remuneration, social security and pensions | 62 | €22,753 | €131,861 | +€109,108 | +480% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,623 | €9,025 | +€402 | +4.7% |
| Other operating charges | 640/8 | €1,608 | €2,353 | +€745 | +46.3% |
| Gross operating margin | 9900 | €94,612 | €215,290 | +€120,679 | +128% |
| Operating profit (loss) | 9901 | €61,627 | €72,051 | +€10,424 | +16.9% |
| Financial income | 75/76B | €33 | €2 | -€30 | -93.0% |
| Recurring financial income | 75 | €33 | €2 | -€30 | -93.0% |
| Financial charges | 65/66B | €2,942 | €2,541 | -€401 | -13.6% |
| Recurring financial charges | 65 | €2,942 | €2,541 | -€401 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €58,718 | €69,513 | +€10,794 | +18.4% |
| Income taxes | 67/77 | €1,381 | €2,000 | +€619 | +44.8% |
| Profit (loss) for the period | 9904 | €57,337 | €67,513 | +€10,175 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,337 | €67,513 | +€10,175 | +17.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.