BOSIMCO: 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.
BOSIMCO
Largest movements
- Cash -€22,340
down €22,340 (-29.7%), from €75,232 to €52,893
mainly Tax, wage and social debts (-€25,064) and Receivables within one year (-€13,155)
- Receivables within one year +€13,155
up €13,155 (+24.8%), from €53,062 to €66,217
of which Other amounts receivable: +€9,583
- Tangible fixed assets -€8,754
down €8,754 (-71.5%), from €12,244 to €3,490
of which Furniture and vehicles: -€7,957
- Deferred charges and accrued income +€2,500
new in 2025: €2,500
- Tax, wage and social debts -€25,064
down €25,064 (-68.2%), from €36,744 to €11,680
of which Taxes: -€14,492
- Reserves +€7,157
up €7,157 (+9.1%), from €78,630 to €85,787
of which Distributable reserves: +€7,157
- Trade debts +€2,844
new in 2025: €2,844
- Gross operating margin -€46,037
down €46,037 (-58.8%), from €78,307 to €32,270
- Staff costs -€29,808
down €29,808 (-72.0%), from €41,400 to €11,592
- Taxes -€6,613
down €6,613 (-61.4%), from €10,767 to €4,154
- Depreciation +€4,499
up €4,499 (+175.2%), from €2,568 to €7,068
- Other operating charges +€2,269
up €2,269 (+232.1%), from €978 to €3,247
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 | €140,538 | €125,100 | -€15,438 | -11.0% |
| Fixed assets | 21/28 | €12,244 | €3,490 | -€8,754 | -71.5% |
| Tangible fixed assets | 22/27 | €12,244 | €3,490 | -€8,754 | -71.5% |
| Plant, machinery and equipment | 23 | €2,483 | €1,687 | -€796 | -32.1% |
| Furniture and vehicles | 24 | €9,761 | €1,803 | -€7,957 | -81.5% |
| Current assets | 29/58 | €128,295 | €121,610 | -€6,685 | -5.2% |
| Amounts receivable within one year | 40/41 | €53,062 | €66,217 | +€13,155 | +24.8% |
| Trade receivables | 40 | €9,566 | €13,138 | +€3,573 | +37.3% |
| Other amounts receivable | 41 | €43,496 | €53,079 | +€9,583 | +22.0% |
| Cash at bank and in hand | 54/58 | €75,232 | €52,893 | -€22,340 | -29.7% |
| Deferred charges and accrued income | 490/1 | - | €2,500 | +€2,500 | |
| Total equity and liabilities | 10/49 | €140,538 | €125,100 | -€15,438 | -11.0% |
| Equity | 10/15 | €103,420 | €110,576 | +€7,157 | +6.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €78,630 | €85,787 | +€7,157 | +9.1% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,398 | €6,398 | = | 0.0% |
| Distributable reserves | 133 | €69,754 | €76,910 | +€7,157 | +10.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €37,119 | €14,524 | -€22,595 | -60.9% |
| Amounts payable within one year | 42/48 | €36,744 | €14,524 | -€22,220 | -60.5% |
| Trade debts | 44 | - | €2,844 | +€2,844 | |
| Suppliers | 440/4 | - | €2,844 | +€2,844 | |
| Taxes, remuneration and social security | 45 | €36,744 | €11,680 | -€25,064 | -68.2% |
| Taxes | 450/3 | €22,726 | €8,234 | -€14,492 | -63.8% |
| Remuneration and social security | 454/9 | €14,018 | €3,446 | -€10,572 | -75.4% |
| Accrued charges and deferred income | 492/3 | €375 | €0 | -€375 | -100.0% |
| Non-recurring operating income | 76A | - | €677 | +€677 | |
| Remuneration, social security and pensions | 62 | €41,400 | €11,592 | -€29,808 | -72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,568 | €7,068 | +€4,499 | +175.2% |
| Other operating charges | 640/8 | €978 | €3,247 | +€2,269 | +232.1% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €78,307 | €32,270 | -€46,037 | -58.8% |
| Operating profit (loss) | 9901 | €33,361 | €9,363 | -€23,998 | -71.9% |
| Financial income | 75/76B | €2,057 | €2,483 | +€426 | +20.7% |
| Recurring financial income | 75 | €2,057 | €2,483 | +€426 | +20.7% |
| Financial charges | 65/66B | €170 | €535 | +€365 | +214.2% |
| Recurring financial charges | 65 | €170 | €535 | +€365 | +214.2% |
| Profit (loss) for the period before taxes | 9903 | €35,247 | €11,311 | -€23,936 | -67.9% |
| Income taxes | 67/77 | €10,767 | €4,154 | -€6,613 | -61.4% |
| Profit (loss) for the period | 9904 | €24,480 | €7,157 | -€17,324 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,480 | €7,157 | -€17,324 | -70.8% |
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.