Boskat: 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.
Boskat
Largest movements
- Cash -€5,664
down €5,664 (-42.2%), from €13,410 to €7,746
mainly Investment in fixed assets (net) (-€8,237) and Net result for the year (-€6,658)
- Deferred charges and accrued income +€3,114
up €3,114 (+3023.0%), from €103 to €3,217
- Tangible fixed assets +€1,522
up €1,522 (+19.7%), from €7,724 to €9,246
of which Plant, machinery and equipment: +€2,122
- Stocks and contracts +€811
up €811 (+61.1%), from €1,328 to €2,139
- Profit (loss) carried forward -€6,658
down €6,658 (-76.0%), from €8,755 to €2,098
- Debts within one year +€3,439
up €3,439 (+12.0%), from €28,732 to €32,171
of which Tax, wage and social debts: +€17,608
- Accrued charges and deferred income +€3,055
new in 2025: €3,055
- Staff costs +€28,769
up €28,769 (+728.5%), from €3,949 to €32,718
- Turnover +€6,722
up €6,722 (+6.9%), from €97,632 to €104,354
- Purchases and services +€4,445
up €4,445 (+6.6%), from €67,371 to €71,816
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 | €37,487 | €37,324 | -€163 | -0.4% |
| Fixed assets | 21/28 | €7,724 | €9,246 | +€1,522 | +19.7% |
| Tangible fixed assets | 22/27 | €7,724 | €9,246 | +€1,522 | +19.7% |
| Plant, machinery and equipment | 23 | €6,524 | €8,646 | +€2,122 | +32.5% |
| Furniture and vehicles | 24 | €1,200 | €600 | -€600 | -50.0% |
| Current assets | 29/58 | €29,763 | €28,078 | -€1,685 | -5.7% |
| Stocks and contracts in progress | 3 | €1,328 | €2,139 | +€811 | +61.1% |
| Stocks | 30/36 | €1,328 | €2,139 | +€811 | +61.1% |
| Amounts receivable within one year | 40/41 | €14,922 | €14,977 | +€55 | +0.4% |
| Trade receivables | 40 | €12,529 | €13,315 | +€786 | +6.3% |
| Other amounts receivable | 41 | €2,393 | €1,662 | -€731 | -30.6% |
| Cash at bank and in hand | 54/58 | €13,410 | €7,746 | -€5,664 | -42.2% |
| Deferred charges and accrued income | 490/1 | €103 | €3,217 | +€3,114 | +3023.0% |
| Total equity and liabilities | 10/49 | €37,487 | €37,324 | -€163 | -0.4% |
| Equity | 10/15 | €8,755 | €2,098 | -€6,658 | -76.0% |
| Profit (loss) carried forward | 14 | €8,755 | €2,098 | -€6,658 | -76.0% |
| Amounts payable | 17/49 | €28,732 | €35,227 | +€6,495 | +22.6% |
| Amounts payable within one year | 42/48 | €28,732 | €32,171 | +€3,439 | +12.0% |
| Trade debts | 44 | €2,175 | €2,934 | +€759 | +34.9% |
| Suppliers | 440/4 | €2,175 | €2,934 | +€759 | +34.9% |
| Taxes, remuneration and social security | 45 | €5,429 | €23,037 | +€17,608 | +324.4% |
| Taxes | 450/3 | €2,006 | €2,618 | +€611 | +30.5% |
| Remuneration and social security | 454/9 | €3,423 | €20,420 | +€16,997 | +496.6% |
| Accrued charges and deferred income | 492/3 | - | €3,055 | +€3,055 | |
| Turnover | 70 | €97,632 | €104,354 | +€6,722 | +6.9% |
| Membership fees, donations, legacies and grants | 73 | €2,500 | - | -€2,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €67,371 | €71,816 | +€4,445 | +6.6% |
| Remuneration, social security and pensions | 62 | €3,949 | €32,718 | +€28,769 | +728.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,767 | €6,715 | -€52 | -0.8% |
| Other operating charges | 640/8 | €357 | €1,305 | +€948 | +265.7% |
| Gross operating margin | 9900 | €34,568 | €34,188 | -€380 | -1.1% |
| Operating profit (loss) | 9901 | €23,495 | -€6,550 | -€30,045 | |
| Financial income | 75/76B | €31 | €17 | -€13 | -43.9% |
| Recurring financial income | 75 | €31 | €17 | -€13 | -43.9% |
| Financial charges | 65/66B | €94 | €125 | +€31 | +33.3% |
| Recurring financial charges | 65 | €94 | €125 | +€31 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €23,432 | -€6,658 | -€30,089 | |
| Profit (loss) for the period | 9904 | €23,432 | -€6,658 | -€30,089 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,432 | -€6,658 | -€30,089 |
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 9 October 2026 via checked.be.