BOSJANS: 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.
BOSJANS
Largest movements
- Tangible fixed assets -€8,462
down €8,462 (-5.1%), from €165,043 to €156,581
of which Other tangible fixed assets: -€8,170
- Cash -€2,824
down €2,824 (-78.4%), from €3,603 to €779
mainly Net result for the year (-€9,588) and Other debts (-€1,875)
- Profit (loss) carried forward -€9,588
down €9,588 (-47.8%), from -€20,048 to -€29,636
- Other debts -€1,875
down €1,875 (-3.0%), from €62,476 to €60,601
- Depreciation -€3,209
down €3,209 (-27.5%), from €11,671 to €8,462
- Gross operating margin +€677
up €677 (+187.1%), from €362 to €1,039
- Other operating charges -€517
down €517 (-20.4%), from €2,533 to €2,016
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 | €168,646 | €157,360 | -€11,286 | -6.7% |
| Fixed assets | 21/28 | €165,043 | €156,581 | -€8,462 | -5.1% |
| Tangible fixed assets | 22/27 | €165,043 | €156,581 | -€8,462 | -5.1% |
| Plant, machinery and equipment | 23 | €292 | - | -€292 | |
| Other tangible fixed assets | 26 | €164,751 | €156,581 | -€8,170 | -5.0% |
| Current assets | 29/58 | €3,603 | €779 | -€2,824 | -78.4% |
| Cash at bank and in hand | 54/58 | €3,603 | €779 | -€2,824 | -78.4% |
| Total equity and liabilities | 10/49 | €168,646 | €157,360 | -€11,286 | -6.7% |
| Equity | 10/15 | €103,596 | €94,008 | -€9,588 | -9.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €111,244 | €111,244 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,887 | €11,887 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,887 | €11,887 | = | 0.0% |
| Distributable reserves | 133 | €99,357 | €99,357 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,048 | -€29,636 | -€9,588 | -47.8% |
| Amounts payable | 17/49 | €65,050 | €63,351 | -€1,699 | -2.6% |
| Amounts payable within one year | 42/48 | €62,550 | €60,700 | -€1,850 | -3.0% |
| Trade debts | 44 | - | €26 | +€26 | |
| Suppliers | 440/4 | - | €26 | +€26 | |
| Taxes, remuneration and social security | 45 | €74 | €73 | -€2 | -2.1% |
| Taxes | 450/3 | €74 | €73 | -€2 | -2.1% |
| Other amounts payable | 47/48 | €62,476 | €60,601 | -€1,875 | -3.0% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,651 | +€151 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,671 | €8,462 | -€3,209 | -27.5% |
| Other operating charges | 640/8 | €2,533 | €2,016 | -€517 | -20.4% |
| Gross operating margin | 9900 | €362 | €1,039 | +€677 | +187.1% |
| Operating profit (loss) | 9901 | -€13,842 | -€9,439 | +€4,403 | +31.8% |
| Financial charges | 65/66B | €69 | €76 | +€7 | +9.8% |
| Recurring financial charges | 65 | €69 | €76 | +€7 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,911 | -€9,515 | +€4,396 | +31.6% |
| Income taxes | 67/77 | €74 | €73 | -€2 | -2.1% |
| Profit (loss) for the period | 9904 | -€13,985 | -€9,588 | +€4,398 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,985 | -€9,588 | +€4,398 | +31.4% |
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 7 October 2026 via checked.be.