BoskeetBros: 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.
BoskeetBros
Largest movements
- Tangible fixed assets +€48,082
up €48,082 (+19.4%), from €247,245 to €295,326
of which Land and buildings: +€48,582
- Cash -€32,865
down €32,865 (-84.2%), from €39,012 to €6,147
mainly Investment in fixed assets (net) (-€56,110) and Net result for the year (-€28,336)
- Profit (loss) carried forward -€28,336
down €28,336 (-8,386%), from -€338 to -€28,674
- Debts after one year +€26,181
up €26,181 (+13.9%), from €188,129 to €214,310
- Other debts +€9,390
up €9,390 (+10.4%), from €90,255 to €99,645
- Current portion of long-term debt +€4,372
up €4,372 (+42.4%), from €10,313 to €14,685
- Gross operating margin -€51,843
down €51,843 (-99.5%), from €52,111 to €268
- Other operating charges +€15,049
up €15,049 (+822%), from €1,830 to €16,879
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.
Derived cash bridge
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 | €290,735 | €305,751 | +€15,015 | +5.2% |
| Fixed assets | 21/28 | €247,245 | €295,326 | +€48,082 | +19.4% |
| Tangible fixed assets | 22/27 | €247,245 | €295,326 | +€48,082 | +19.4% |
| Land and buildings | 22 | €245,704 | €294,285 | +€48,582 | +19.8% |
| Plant, machinery and equipment | 23 | €1,541 | €1,041 | -€500 | -32.4% |
| Current assets | 29/58 | €43,491 | €10,424 | -€33,066 | -76.0% |
| Amounts receivable within one year | 40/41 | €4,479 | €3,518 | -€961 | -21.5% |
| Trade receivables | 40 | €242 | €1,862 | +€1,620 | +670% |
| Other amounts receivable | 41 | €4,237 | €1,656 | -€2,581 | -60.9% |
| Cash at bank and in hand | 54/58 | €39,012 | €6,147 | -€32,865 | -84.2% |
| Deferred charges and accrued income | 490/1 | - | €760 | +€760 | |
| Total equity and liabilities | 10/49 | €290,735 | €305,751 | +€15,015 | +5.2% |
| Equity | 10/15 | €862 | -€27,474 | -€28,336 | |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€338 | -€28,674 | -€28,336 | -8,386% |
| Amounts payable | 17/49 | €289,873 | €333,224 | +€43,351 | +15.0% |
| Amounts payable after more than one year | 17 | €188,129 | €214,310 | +€26,181 | +13.9% |
| Financial debts | 170/4 | €188,129 | €214,310 | +€26,181 | +13.9% |
| Amounts payable within one year | 42/48 | €100,609 | €117,107 | +€16,498 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €10,313 | €14,685 | +€4,372 | +42.4% |
| Trade debts | 44 | €41 | €2,777 | +€2,736 | +6,661% |
| Suppliers | 440/4 | €41 | €2,777 | +€2,736 | +6,661% |
| Other amounts payable | 47/48 | €90,255 | €99,645 | +€9,390 | +10.4% |
| Accrued charges and deferred income | 492/3 | €1,135 | €1,808 | +€673 | +59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,784 | €8,028 | +€244 | +3.1% |
| Other operating charges | 640/8 | €1,830 | €16,879 | +€15,049 | +822% |
| Gross operating margin | 9900 | €52,111 | €268 | -€51,843 | -99.5% |
| Operating profit (loss) | 9901 | €42,497 | -€24,639 | -€67,136 | |
| Financial charges | 65/66B | €3,530 | €3,697 | +€167 | +4.7% |
| Recurring financial charges | 65 | €3,530 | €3,697 | +€167 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €38,967 | -€28,336 | -€67,303 | |
| Profit (loss) for the period | 9904 | €38,967 | -€28,336 | -€67,303 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,967 | -€28,336 | -€67,303 |
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 29 October 2026 via checked.be.