BOSHI: 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.
BOSHI
Largest movements
- Deferred charges and accrued income +€14,211
up €14,211 (+40.5%), from €35,084 to €49,295
- Tangible fixed assets -€12,907
down €12,907 (-12.6%), from €102,215 to €89,308
of which Land and buildings: -€10,509
- Cash -€4,446
down €4,446 (-99.8%), from €4,453 to €7
mainly Deferred charges and accrued income (-€14,211) and Trade debts (-€9,457)
- Receivables within one year -€2,951
down €2,951 (-17.7%), from €16,661 to €13,710
of which Trade receivables: -€4,060
- Trade debts -€9,457
down €9,457 (-57.4%), from €16,462 to €7,005
- Debts after one year +€2,692
up €2,692 (+2.0%), from €136,189 to €138,881
- Gross operating margin +€2,067
up €2,067 (+14.5%), from €14,250 to €16,317
- Other operating charges +€720
up €720 (+65.2%), from €1,104 to €1,824
- Taxes +€253
up €253 (+175.0%), from €145 to €398
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 | €158,412 | €152,320 | -€6,092 | -3.8% |
| Fixed assets | 21/28 | €102,215 | €89,308 | -€12,907 | -12.6% |
| Tangible fixed assets | 22/27 | €102,215 | €89,308 | -€12,907 | -12.6% |
| Land and buildings | 22 | €98,834 | €88,325 | -€10,509 | -10.6% |
| Plant, machinery and equipment | 23 | €735 | €418 | -€317 | -43.1% |
| Furniture and vehicles | 24 | €2,646 | €565 | -€2,081 | -78.7% |
| Current assets | 29/58 | €56,197 | €63,012 | +€6,815 | +12.1% |
| Amounts receivable within one year | 40/41 | €16,661 | €13,710 | -€2,951 | -17.7% |
| Trade receivables | 40 | €16,430 | €12,371 | -€4,060 | -24.7% |
| Other amounts receivable | 41 | €231 | €1,340 | +€1,109 | +480.8% |
| Cash at bank and in hand | 54/58 | €4,453 | €7 | -€4,446 | -99.8% |
| Deferred charges and accrued income | 490/1 | €35,084 | €49,295 | +€14,211 | +40.5% |
| Total equity and liabilities | 10/49 | €158,412 | €152,320 | -€6,092 | -3.8% |
| Equity | 10/15 | €4,992 | €6,036 | +€1,043 | +20.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €992 | €2,036 | +€1,043 | +105.1% |
| Amounts payable | 17/49 | €153,420 | €146,284 | -€7,136 | -4.7% |
| Amounts payable after more than one year | 17 | €136,189 | €138,881 | +€2,692 | +2.0% |
| Financial debts | 170/4 | €136,189 | €138,881 | +€2,692 | +2.0% |
| Amounts payable within one year | 42/48 | €17,231 | €7,403 | -€9,828 | -57.0% |
| Trade debts | 44 | €16,462 | €7,005 | -€9,457 | -57.4% |
| Suppliers | 440/4 | €16,462 | €7,005 | -€9,457 | -57.4% |
| Taxes, remuneration and social security | 45 | €768 | €398 | -€370 | -48.2% |
| Taxes | 450/3 | €768 | €398 | -€370 | -48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,806 | €12,907 | +€101 | +0.8% |
| Other operating charges | 640/8 | €1,104 | €1,824 | +€720 | +65.2% |
| Gross operating margin | 9900 | €14,250 | €16,317 | +€2,067 | +14.5% |
| Operating profit (loss) | 9901 | €340 | €1,586 | +€1,246 | +367.0% |
| Financial income | 75/76B | €23 | €27 | +€4 | +18.9% |
| Recurring financial income | 75 | €23 | €27 | +€4 | +18.9% |
| Financial charges | 65/66B | €161 | €172 | +€10 | +6.4% |
| Recurring financial charges | 65 | €161 | €172 | +€10 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €201 | €1,442 | +€1,240 | +616.0% |
| Income taxes | 67/77 | €145 | €398 | +€253 | +175.0% |
| Profit (loss) for the period | 9904 | €57 | €1,043 | +€987 | +1745.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57 | €1,043 | +€987 | +1745.5% |
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 2 October 2026 via checked.be.