BOSKLO: 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.
BOSKLO
Largest movements
- Tangible fixed assets -€76,195
down €76,195 (-5.7%), from €1.3m to €1.3m
of which Land and buildings: -€72,295
- Receivables within one year +€70,653
up €70,653 (+10.7%), from €660,203 to €730,855
of which Other amounts receivable: +€78,426
- Cash -€26,016
down €26,016 (-76.3%), from €34,113 to €8,097
mainly Trade debts (-€105,043) and Receivables within one year (-€70,653)
- Trade debts -€105,043
down €105,043 (-71.6%), from €146,670 to €41,627
- Profit (loss) carried forward +€101,336
up €101,336 (+10.6%), from €951,866 to €1.1m
- Debts after one year -€27,269
down €27,269 (-9.9%), from €276,400 to €249,132
- Gross operating margin +€37,429
up €37,429 (+18.2%), from €206,177 to €243,606
- Financial income -€21,999
down €21,999 (-33.8%), from €65,134 to €43,135
of which Financial income: -€21,999
- Other operating charges -€15,167
down €15,167 (-23.6%), from €64,277 to €49,109
- Financial charges +€11,379
up €11,379 (+943%), from €1,207 to €12,586
- Depreciation -€3,461
down €3,461 (-2.7%), from €126,965 to €123,504
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 | €2,203,971 | €2,172,035 | -€31,936 | -1.4% |
| Fixed assets | 21/28 | €1,326,777 | €1,250,583 | -€76,195 | -5.7% |
| Tangible fixed assets | 22/27 | €1,326,777 | €1,250,583 | -€76,195 | -5.7% |
| Land and buildings | 22 | €1,230,710 | €1,158,415 | -€72,295 | -5.9% |
| Other tangible fixed assets | 26 | €96,068 | €92,168 | -€3,900 | -4.1% |
| Current assets | 29/58 | €877,194 | €921,452 | +€44,258 | +5.0% |
| Amounts receivable within one year | 40/41 | €660,203 | €730,855 | +€70,653 | +10.7% |
| Trade receivables | 40 | €96,761 | €88,988 | -€7,773 | -8.0% |
| Other amounts receivable | 41 | €563,441 | €641,867 | +€78,426 | +13.9% |
| Current investments | 50/53 | €182,500 | €182,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,113 | €8,097 | -€26,016 | -76.3% |
| Deferred charges and accrued income | 490/1 | €378 | €0 | -€378 | -100% |
| Total equity and liabilities | 10/49 | €2,203,971 | €2,172,035 | -€31,936 | -1.4% |
| Equity | 10/15 | €1,752,672 | €1,854,008 | +€101,336 | +5.8% |
| Contributions | 10/11 | €488,455 | €488,455 | = | 0.0% |
| Capital | 10 | €488,455 | €488,455 | = | 0.0% |
| Issued capital | 100 | €488,455 | €488,455 | = | 0.0% |
| Reserves | 13 | €310,400 | €310,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €231,345 | €231,345 | = | 0.0% |
| Legal reserve | 130 | €48,845 | €48,845 | = | 0.0% |
| Own shares acquired | 1312 | €182,500 | €182,500 | = | 0.0% |
| Distributable reserves | 133 | €79,055 | €79,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | €951,866 | €1,053,202 | +€101,336 | +10.6% |
| Investment grants | 15 | €1,950 | €1,950 | = | 0.0% |
| Amounts payable | 17/49 | €451,299 | €318,027 | -€133,272 | -29.5% |
| Amounts payable after more than one year | 17 | €276,400 | €249,132 | -€27,269 | -9.9% |
| Financial debts | 170/4 | €276,400 | €249,132 | -€27,269 | -9.9% |
| Amounts payable within one year | 42/48 | €172,860 | €68,895 | -€103,965 | -60.1% |
| Current portion of amounts payable after more than one year | 42 | €26,190 | €27,269 | +€1,078 | +4.1% |
| Trade debts | 44 | €146,670 | €41,627 | -€105,043 | -71.6% |
| Suppliers | 440/4 | €146,670 | €41,627 | -€105,043 | -71.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,039 | €0 | -€2,039 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €160 | €205 | +€45 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,965 | €123,504 | -€3,461 | -2.7% |
| Other operating charges | 640/8 | €64,277 | €49,109 | -€15,167 | -23.6% |
| Non-recurring operating charges | 66A | €523,397 | €0 | -€523,397 | -100% |
| Gross operating margin | 9900 | €206,177 | €243,606 | +€37,429 | +18.2% |
| Operating profit (loss) | 9901 | -€508,622 | €70,787 | +€579,410 | |
| Financial income | 75/76B | €65,134 | €43,135 | -€21,999 | -33.8% |
| Recurring financial income | 75 | €63,095 | €41,096 | -€21,999 | -34.9% |
| Non-recurring financial income | 76B | €2,039 | €2,039 | = | 0.0% |
| Financial charges | 65/66B | €1,207 | €12,586 | +€11,379 | +943% |
| Recurring financial charges | 65 | €1,207 | €12,586 | +€11,379 | +943% |
| Profit (loss) for the period before taxes | 9903 | -€444,695 | €101,336 | +€546,031 | |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100% |
| Profit (loss) for the period | 9904 | -€444,696 | €101,336 | +€546,032 | |
| Profit (loss) for the period to be appropriated | 9905 | -€444,696 | €101,336 | +€546,032 |
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 13 October 2026 via checked.be.