BOSKAR PEER: 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.
BOSKAR PEER
Largest movements
- Receivables within one year -€48,775
down €48,775 (-19.7%), from €247,051 to €198,276
of which Other amounts receivable: -€51,721
- Cash -€16,928
down €16,928 (-7.6%), from €221,561 to €204,633
mainly Trade debts (-€68,775) and Investment in fixed assets (net) (-€17,618)
- Trade debts -€68,775
down €68,775 (-27.2%), from €253,121 to €184,346
- Tax, wage and social debts +€30,890
up €30,890 (+13.7%), from €225,008 to €255,898
of which Remuneration and social security: +€34,064
- Other debts -€15,997
down €15,997 (-17.6%), from €90,927 to €74,929
- Accrued charges and deferred income -€9,643
down €9,643 (-92.7%), from €10,402 to €759
- Reserves -€6,861
down €6,861 (-10.9%), from €62,750 to €55,889
- Staff costs +€61,183
up €61,183 (+9.6%), from €636,223 to €697,407
- Gross operating margin +€57,518
up €57,518 (+7.9%), from €727,145 to €784,663
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 | €660,808 | €590,421 | -€70,387 | -10.7% |
| Fixed assets | 21/28 | €105,583 | €95,628 | -€9,955 | -9.4% |
| Intangible fixed assets | 21 | €14,222 | €8,889 | -€5,333 | -37.5% |
| Tangible fixed assets | 22/27 | €86,799 | €82,178 | -€4,622 | -5.3% |
| Plant, machinery and equipment | 23 | €9,592 | €6,925 | -€2,666 | -27.8% |
| Furniture and vehicles | 24 | €11,842 | €11,028 | -€813 | -6.9% |
| Other tangible fixed assets | 26 | €65,366 | €64,224 | -€1,142 | -1.7% |
| Financial fixed assets | 28 | €4,562 | €4,562 | = | 0.0% |
| Current assets | 29/58 | €555,225 | €494,793 | -€60,432 | -10.9% |
| Stocks and contracts in progress | 3 | €79,125 | €78,875 | -€250 | -0.3% |
| Stocks | 30/36 | €79,125 | €78,875 | -€250 | -0.3% |
| Amounts receivable within one year | 40/41 | €247,051 | €198,276 | -€48,775 | -19.7% |
| Trade receivables | 40 | €41,856 | €44,802 | +€2,946 | +7.0% |
| Other amounts receivable | 41 | €205,195 | €153,474 | -€51,721 | -25.2% |
| Cash at bank and in hand | 54/58 | €221,561 | €204,633 | -€16,928 | -7.6% |
| Deferred charges and accrued income | 490/1 | €7,488 | €13,009 | +€5,521 | +73.7% |
| Total equity and liabilities | 10/49 | €660,808 | €590,421 | -€70,387 | -10.7% |
| Equity | 10/15 | €81,350 | €74,489 | -€6,861 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,750 | €55,889 | -€6,861 | -10.9% |
| Distributable reserves | 133 | €62,750 | €55,889 | -€6,861 | -10.9% |
| Amounts payable | 17/49 | €579,458 | €515,932 | -€63,526 | -11.0% |
| Amounts payable within one year | 42/48 | €569,056 | €515,173 | -€53,883 | -9.5% |
| Trade debts | 44 | €253,121 | €184,346 | -€68,775 | -27.2% |
| Suppliers | 440/4 | €253,121 | €184,346 | -€68,775 | -27.2% |
| Taxes, remuneration and social security | 45 | €225,008 | €255,898 | +€30,890 | +13.7% |
| Taxes | 450/3 | €19,859 | €16,684 | -€3,175 | -16.0% |
| Remuneration and social security | 454/9 | €205,149 | €239,214 | +€34,064 | +16.6% |
| Other amounts payable | 47/48 | €90,927 | €74,929 | -€15,997 | -17.6% |
| Accrued charges and deferred income | 492/3 | €10,402 | €759 | -€9,643 | -92.7% |
| Remuneration, social security and pensions | 62 | €636,223 | €697,407 | +€61,183 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,312 | €27,573 | +€1,261 | +4.8% |
| Other operating charges | 640/8 | €38,773 | €36,325 | -€2,449 | -6.3% |
| Gross operating margin | 9900 | €727,145 | €784,663 | +€57,518 | +7.9% |
| Operating profit (loss) | 9901 | €25,836 | €23,359 | -€2,478 | -9.6% |
| Financial income | 75/76B | €688 | €5,488 | +€4,800 | +698.0% |
| Recurring financial income | 75 | €688 | €5,488 | +€4,800 | +698.0% |
| Financial charges | 65/66B | €22,913 | €20,654 | -€2,259 | -9.9% |
| Recurring financial charges | 65 | €22,913 | €20,654 | -€2,259 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €3,611 | €8,192 | +€4,582 | +126.9% |
| Income taxes | 67/77 | €357 | €5,054 | +€4,696 | +1314.1% |
| Profit (loss) for the period | 9904 | €3,253 | €3,139 | -€114 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,253 | €3,139 | -€114 | -3.5% |
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 11 October 2026 via checked.be.