Boskokö: what changed
Two fiscal 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.
Boskokö
Largest movements
- Receivables within one year -€10,504
down €10,504 (-50.8%), from €20,665 to €10,161
of which Trade receivables: -€10,525
- Tangible fixed assets -€4,074
down €4,074 (-49.3%), from €8,258 to €4,184
- Intangible fixed assets +€2,292
new in 2025: €2,292
- Cash -€2,236
down €2,236 (-24.6%), from €9,076 to €6,840
mainly Net result for the year (-€9,491) and Tax, wage and social debts (-€8,459)
- Deferred charges and accrued income -€561
down €561 (-87.2%), from €643 to €82
- Profit (loss) carried forward -€9,491
down €9,491, from €8,991 to -€500
- Tax, wage and social debts -€8,459
down €8,459 (-75.7%), from €11,169 to €2,710
of which Remuneration and social security: -€5,844
- Trade debts +€5,612
up €5,612 (+191.3%), from €2,933 to €8,545
- Other debts -€2,746
down €2,746 (-40.0%), from €6,858 to €4,112
- Gross operating margin -€21,685
down €21,685 (-38.2%), from €56,815 to €35,130
- Staff costs -€12,803
down €12,803 (-24.6%), from €52,148 to €39,344
- Depreciation -€1,023
down €1,023 (-18.2%), from €5,634 to €4,611
- Taxes -€819
no longer reported in 2025 (was €819)
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 | €38,951 | €23,868 | -€15,083 | -38.7% |
| Fixed assets | 21/28 | €8,568 | €6,785 | -€1,782 | -20.8% |
| Intangible fixed assets | 21 | - | €2,292 | +€2,292 | |
| Tangible fixed assets | 22/27 | €8,258 | €4,184 | -€4,074 | -49.3% |
| Furniture and vehicles | 24 | €8,258 | €4,184 | -€4,074 | -49.3% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €30,383 | €17,082 | -€13,301 | -43.8% |
| Amounts receivable within one year | 40/41 | €20,665 | €10,161 | -€10,504 | -50.8% |
| Trade receivables | 40 | €20,665 | €10,140 | -€10,525 | -50.9% |
| Other amounts receivable | 41 | - | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €9,076 | €6,840 | -€2,236 | -24.6% |
| Deferred charges and accrued income | 490/1 | €643 | €82 | -€561 | -87.2% |
| Total equity and liabilities | 10/49 | €38,951 | €23,868 | -€15,083 | -38.7% |
| Equity | 10/15 | €17,991 | €8,500 | -€9,491 | -52.8% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,991 | -€500 | -€9,491 | |
| Amounts payable | 17/49 | €20,960 | €15,367 | -€5,592 | -26.7% |
| Amounts payable within one year | 42/48 | €20,960 | €15,367 | -€5,592 | -26.7% |
| Trade debts | 44 | €2,933 | €8,545 | +€5,612 | +191.3% |
| Suppliers | 440/4 | €2,933 | €8,545 | +€5,612 | +191.3% |
| Taxes, remuneration and social security | 45 | €11,169 | €2,710 | -€8,459 | -75.7% |
| Taxes | 450/3 | €5,324 | €2,710 | -€2,615 | -49.1% |
| Remuneration and social security | 454/9 | €5,844 | - | -€5,844 | |
| Other amounts payable | 47/48 | €6,858 | €4,112 | -€2,746 | -40.0% |
| Non-recurring operating income | 76A | €209 | - | -€209 | |
| Remuneration, social security and pensions | 62 | €52,148 | €39,344 | -€12,803 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,634 | €4,611 | -€1,023 | -18.2% |
| Other operating charges | 640/8 | €36 | €455 | +€419 | +1149.1% |
| Non-recurring operating charges | 66A | €50 | €21 | -€29 | -57.2% |
| Gross operating margin | 9900 | €56,815 | €35,130 | -€21,685 | -38.2% |
| Operating profit (loss) | 9901 | -€1,054 | -€9,302 | -€8,249 | -782.7% |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.9% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.9% |
| Financial charges | 65/66B | €138 | €189 | +€51 | +36.9% |
| Recurring financial charges | 65 | €138 | €189 | +€51 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,180 | -€9,491 | -€8,311 | -704.4% |
| Income taxes | 67/77 | €819 | - | -€819 | |
| Profit (loss) for the period | 9904 | -€1,999 | -€9,491 | -€7,492 | -374.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,999 | -€9,491 | -€7,492 | -374.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.