BOSI: 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.
BOSI
Largest movements
- Tangible fixed assets -€42,299
down €42,299 (-7.2%), from €583,926 to €541,627
of which Land and buildings: -€40,449
- Cash +€36,840
up €36,840 (+180%), from €20,481 to €57,321
mainly Depreciation (+€42,299) and Other debts (+€22,592)
- Debts after one year -€46,481
down €46,481 (-9.5%), from €487,339 to €440,858
- Other debts +€22,592
up €22,592 (+5.6%), from €400,042 to €422,634
- Accrued charges and deferred income +€8,431
new in 2025: €8,431
- Gross operating margin -€16,123
down €16,123 (-9.6%), from €168,399 to €152,276
- Other operating charges +€13,753
up €13,753 (+134%), from €10,244 to €23,996
- Depreciation -€6,674
down €6,674 (-13.6%), from €48,973 to €42,299
- Staff costs -€4,429
down €4,429 (-6.7%), from €65,926 to €61,497
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 | €632,100 | €626,319 | -€5,781 | -0.9% |
| Fixed assets | 21/28 | €583,926 | €541,627 | -€42,299 | -7.2% |
| Tangible fixed assets | 22/27 | €583,926 | €541,627 | -€42,299 | -7.2% |
| Land and buildings | 22 | €580,993 | €540,544 | -€40,449 | -7.0% |
| Furniture and vehicles | 24 | €1,689 | €906 | -€783 | -46.3% |
| Leasing and similar rights | 25 | €1,245 | €177 | -€1,068 | -85.8% |
| Current assets | 29/58 | €48,174 | €84,692 | +€36,518 | +75.8% |
| Amounts receivable within one year | 40/41 | €25,032 | €24,100 | -€931 | -3.7% |
| Trade receivables | 40 | €25,032 | €22,111 | -€2,921 | -11.7% |
| Other amounts receivable | 41 | - | €1,989 | +€1,989 | |
| Cash at bank and in hand | 54/58 | €20,481 | €57,321 | +€36,840 | +180% |
| Deferred charges and accrued income | 490/1 | €2,661 | €3,271 | +€610 | +22.9% |
| Total equity and liabilities | 10/49 | €632,100 | €626,319 | -€5,781 | -0.9% |
| Equity | 10/15 | -€320,746 | -€316,462 | +€4,284 | +1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€340,746 | -€336,462 | +€4,284 | +1.3% |
| Amounts payable | 17/49 | €952,846 | €942,781 | -€10,065 | -1.1% |
| Amounts payable after more than one year | 17 | €487,339 | €440,858 | -€46,481 | -9.5% |
| Financial debts | 170/4 | €487,339 | €440,858 | -€46,481 | -9.5% |
| Amounts payable within one year | 42/48 | €465,507 | €493,491 | +€27,984 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €45,913 | €46,481 | +€568 | +1.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,953 | €10,789 | +€3,836 | +55.2% |
| Suppliers | 440/4 | €6,953 | €10,789 | +€3,836 | +55.2% |
| Taxes, remuneration and social security | 45 | €12,599 | €13,587 | +€989 | +7.8% |
| Taxes | 450/3 | €5,352 | €6,438 | +€1,085 | +20.3% |
| Remuneration and social security | 454/9 | €7,246 | €7,150 | -€96 | -1.3% |
| Other amounts payable | 47/48 | €400,042 | €422,634 | +€22,592 | +5.6% |
| Accrued charges and deferred income | 492/3 | - | €8,431 | +€8,431 | |
| Remuneration, social security and pensions | 62 | €65,926 | €61,497 | -€4,429 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,973 | €42,299 | -€6,674 | -13.6% |
| Other operating charges | 640/8 | €10,244 | €23,996 | +€13,753 | +134% |
| Gross operating margin | 9900 | €168,399 | €152,276 | -€16,123 | -9.6% |
| Operating profit (loss) | 9901 | €43,256 | €24,484 | -€18,772 | -43.4% |
| Financial income | 75/76B | €46 | €516 | +€470 | +1,022% |
| Recurring financial income | 75 | €46 | €516 | +€470 | +1,022% |
| Financial charges | 65/66B | €19,812 | €20,715 | +€904 | +4.6% |
| Recurring financial charges | 65 | €19,812 | €20,715 | +€904 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €23,490 | €4,284 | -€19,206 | -81.8% |
| Profit (loss) for the period | 9904 | €23,490 | €4,284 | -€19,206 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,490 | €4,284 | -€19,206 | -81.8% |
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 18 October 2026 via checked.be.