BosIT: what changed
BosIT
Largest movements
- Current investments -€330,536
down €330,536 (-100%), from €330,536 to €0
- Cash +€76,984
up €76,984 (+99.7%), from €77,205 to €154,188
mainly Current investments (+€330,536) and Net result for the year (+€141,934)
- Receivables within one year -€24,340
down €24,340 (-43.1%), from €56,449 to €32,109
- Profit (loss) carried forward -€266,329
down €266,329 (-65.2%), from €408,263 to €141,934
- Other debts -€9,744
down €9,744 (-33.7%), from €28,893 to €19,150
- Tax, wage and social debts +€8,648
up €8,648 (+54.3%), from €15,933 to €24,580
of which Taxes: +€8,648
- Short-term financial debts -€7,575
down €7,575 (-100%), from €7,575 to €0
- Gross operating margin +€29,481
up €29,481 (+18.7%), from €157,838 to €187,319
- Taxes +€5,752
up €5,752 (+16.1%), from €35,745 to €41,497
- Financial income -€3,089
down €3,089 (-51.9%), from €5,947 to €2,858
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €476,620 | €197,791 | -€278,829 | -58.5% |
| Fixed assets | 21/28 | €11,314 | €11,183 | -€131 | -1.2% |
| Tangible fixed assets | 22/27 | €11,314 | €11,183 | -€131 | -1.2% |
| Furniture and vehicles | 24 | €11,314 | €11,183 | -€131 | -1.2% |
| Current assets | 29/58 | €465,307 | €186,608 | -€278,698 | -59.9% |
| Amounts receivable within one year | 40/41 | €56,449 | €32,109 | -€24,340 | -43.1% |
| Trade receivables | 40 | €56,449 | €32,109 | -€24,340 | -43.1% |
| Current investments | 50/53 | €330,536 | €0 | -€330,536 | -100% |
| Cash at bank and in hand | 54/58 | €77,205 | €154,188 | +€76,984 | +99.7% |
| Deferred charges and accrued income | 490/1 | €1,117 | €311 | -€806 | -72.1% |
| Total equity and liabilities | 10/49 | €476,620 | €197,791 | -€278,829 | -58.5% |
| Equity | 10/15 | €418,263 | €151,934 | -€266,329 | -63.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €408,263 | €141,934 | -€266,329 | -65.2% |
| Amounts payable | 17/49 | €58,357 | €45,857 | -€12,500 | -21.4% |
| Amounts payable within one year | 42/48 | €56,147 | €44,225 | -€11,922 | -21.2% |
| Financial debts | 43 | €7,575 | €0 | -€7,575 | -100% |
| Credit institutions | 430/8 | €7,575 | €0 | -€7,575 | -100% |
| Trade debts | 44 | €3,746 | €495 | -€3,251 | -86.8% |
| Suppliers | 440/4 | €3,746 | €495 | -€3,251 | -86.8% |
| Taxes, remuneration and social security | 45 | €15,933 | €24,580 | +€8,648 | +54.3% |
| Taxes | 450/3 | €15,933 | €24,580 | +€8,648 | +54.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €28,893 | €19,150 | -€9,744 | -33.7% |
| Accrued charges and deferred income | 492/3 | €2,211 | €1,632 | -€578 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,407 | €3,592 | +€1,185 | +49.2% |
| Other operating charges | 640/8 | €529 | €400 | -€129 | -24.4% |
| Gross operating margin | 9900 | €157,838 | €187,319 | +€29,481 | +18.7% |
| Operating profit (loss) | 9901 | €154,903 | €183,328 | +€28,425 | +18.4% |
| Financial income | 75/76B | €5,947 | €2,858 | -€3,089 | -51.9% |
| Recurring financial income | 75 | €5,947 | €2,858 | -€3,089 | -51.9% |
| Financial charges | 65/66B | €3,166 | €2,755 | -€411 | -13.0% |
| Recurring financial charges | 65 | €3,166 | €2,755 | -€411 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €157,685 | €183,431 | +€25,746 | +16.3% |
| Income taxes | 67/77 | €35,745 | €41,497 | +€5,752 | +16.1% |
| Profit (loss) for the period | 9904 | €121,940 | €141,934 | +€19,994 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €121,940 | €141,934 | +€19,994 | +16.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.