BOSKANT: 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.
BOSKANT
Largest movements
- Tangible fixed assets -€985,772
down €985,772 (-59.4%), from €1.7m to €673,540
- Cash +€324,409
up €324,409 (+268.3%), from €120,907 to €445,316
mainly Investment in fixed assets (net) (+€964,766) and Net result for the year (+€659,158)
- Other debts -€849,507
down €849,507 (-68.0%), from €1.2m to €400,000
- Reserves +€291,634
up €291,634 (+118.6%), from €245,866 to €537,500
of which Distributable reserves: +€525,000
- Provisions -€120,165
no longer reported in 2025 (was €120,165)
- Tax, wage and social debts +€49,600
new in 2025: €49,600
- Profit (loss) carried forward -€32,475
down €32,475 (-76.3%), from €42,546 to €10,071
- Gross operating margin +€757,280
up €757,280 (+527.9%), from €143,447 to €900,727
- Taxes +€286,582
up €286,582 (+1719.9%), from €16,663 to €303,245
- Depreciation -€27,218
down €27,218 (-55.6%), from €48,975 to €21,757
- Financial charges -€24,986
down €24,986 (-50.0%), from €50,004 to €25,019
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 | €1,795,634 | €1,125,196 | -€670,438 | -37.3% |
| Fixed assets | 21/28 | €1,662,672 | €676,150 | -€986,522 | -59.3% |
| Tangible fixed assets | 22/27 | €1,659,312 | €673,540 | -€985,772 | -59.4% |
| Land and buildings | 22 | €1,659,312 | €673,540 | -€985,772 | -59.4% |
| Financial fixed assets | 28 | €3,360 | €2,610 | -€750 | -22.3% |
| Current assets | 29/58 | €132,962 | €449,046 | +€316,084 | +237.7% |
| Amounts receivable within one year | 40/41 | €55 | €3,730 | +€3,675 | +6666.2% |
| Trade receivables | 40 | - | €3,730 | +€3,730 | |
| Other amounts receivable | 41 | €55 | - | -€55 | |
| Cash at bank and in hand | 54/58 | €120,907 | €445,316 | +€324,409 | +268.3% |
| Deferred charges and accrued income | 490/1 | €12,000 | - | -€12,000 | |
| Total equity and liabilities | 10/49 | €1,795,634 | €1,125,196 | -€670,438 | -37.3% |
| Equity | 10/15 | €413,412 | €672,571 | +€259,158 | +62.7% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €245,866 | €537,500 | +€291,634 | +118.6% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €233,366 | - | -€233,366 | |
| Distributable reserves | 133 | - | €525,000 | +€525,000 | |
| Profit (loss) carried forward | 14 | €42,546 | €10,071 | -€32,475 | -76.3% |
| Provisions and deferred taxes | 16 | €120,165 | - | -€120,165 | |
| Deferred taxes | 168 | €120,165 | - | -€120,165 | |
| Amounts payable | 17/49 | €1,262,056 | €452,625 | -€809,431 | -64.1% |
| Amounts payable within one year | 42/48 | €1,250,697 | €449,600 | -€801,097 | -64.1% |
| Trade debts | 44 | €1,190 | - | -€1,190 | |
| Suppliers | 440/4 | €1,190 | - | -€1,190 | |
| Taxes, remuneration and social security | 45 | - | €49,600 | +€49,600 | |
| Taxes | 450/3 | - | €49,600 | +€49,600 | |
| Other amounts payable | 47/48 | €1,249,507 | €400,000 | -€849,507 | -68.0% |
| Accrued charges and deferred income | 492/3 | €11,359 | €3,025 | -€8,334 | -73.4% |
| Non-recurring operating income | 76A | €1,735 | €835,984 | +€834,249 | +48079.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,975 | €21,757 | -€27,218 | -55.6% |
| Other operating charges | 640/8 | €15,879 | €12,023 | -€3,856 | -24.3% |
| Gross operating margin | 9900 | €143,447 | €900,727 | +€757,280 | +527.9% |
| Operating profit (loss) | 9901 | €78,593 | €866,948 | +€788,355 | +1003.1% |
| Financial income | 75/76B | €184 | €309 | +€125 | +67.9% |
| Recurring financial income | 75 | €184 | €309 | +€125 | +67.9% |
| Financial charges | 65/66B | €50,004 | €25,019 | -€24,986 | -50.0% |
| Recurring financial charges | 65 | €50,004 | €25,019 | -€24,986 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €28,772 | €842,238 | +€813,465 | +2827.3% |
| Transfer from deferred taxes | 780 | €10,366 | €120,165 | +€109,800 | +1059.2% |
| Income taxes | 67/77 | €16,663 | €303,245 | +€286,582 | +1719.9% |
| Profit (loss) for the period | 9904 | €22,475 | €659,158 | +€636,683 | +2832.8% |
| Transfer from tax-exempt reserves | 789 | €20,131 | €233,366 | +€213,235 | +1059.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,606 | €892,525 | +€849,919 | +1994.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.