BOSKOO: 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.
BOSKOO
Largest movements
- Current investments -€15,000
down €15,000 (-15.0%), from €100,000 to €85,000
- Cash -€7,676
down €7,676 (-17.6%), from €43,544 to €35,869
mainly Net result for the year (-€16,465) and Tax, wage and social debts (-€4,926)
- Profit (loss) carried forward -€16,465
down €16,465 (-19.5%), from €84,472 to €68,007
- Tax, wage and social debts -€4,926
down €4,926 (-70.3%), from €7,011 to €2,085
of which Taxes: -€6,426
- Gross operating margin +€3,735
up €3,735 (+18.5%), from -€20,201 to -€16,466
- Financial income -€1,865
down €1,865 (-58.1%), from €3,211 to €1,346
- Financial charges -€705
down €705 (-64.4%), from €1,094 to €390
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 | €145,733 | €123,352 | -€22,381 | -15.4% |
| Fixed assets | 21/28 | €157 | €0 | -€157 | -100.0% |
| Tangible fixed assets | 22/27 | €157 | €0 | -€157 | -100.0% |
| Furniture and vehicles | 24 | €157 | €0 | -€157 | -100.0% |
| Current assets | 29/58 | €145,576 | €123,352 | -€22,223 | -15.3% |
| Amounts receivable within one year | 40/41 | €777 | €1,649 | +€873 | +112.4% |
| Trade receivables | 40 | - | €1,147 | +€1,147 | |
| Other amounts receivable | 41 | €777 | €502 | -€274 | -35.3% |
| Current investments | 50/53 | €100,000 | €85,000 | -€15,000 | -15.0% |
| Cash at bank and in hand | 54/58 | €43,544 | €35,869 | -€7,676 | -17.6% |
| Deferred charges and accrued income | 490/1 | €1,255 | €835 | -€420 | -33.5% |
| Total equity and liabilities | 10/49 | €145,733 | €123,352 | -€22,381 | -15.4% |
| Equity | 10/15 | €111,972 | €95,507 | -€16,465 | -14.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,472 | €68,007 | -€16,465 | -19.5% |
| Amounts payable | 17/49 | €33,761 | €27,845 | -€5,916 | -17.5% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,761 | €2,608 | -€6,153 | -70.2% |
| Trade debts | 44 | €838 | €172 | -€666 | -79.5% |
| Suppliers | 440/4 | €838 | €172 | -€666 | -79.5% |
| Taxes, remuneration and social security | 45 | €7,011 | €2,085 | -€4,926 | -70.3% |
| Taxes | 450/3 | €7,011 | €585 | -€6,426 | -91.7% |
| Remuneration and social security | 454/9 | €0 | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €912 | €351 | -€561 | -61.5% |
| Accrued charges and deferred income | 492/3 | - | €237 | +€237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334 | €157 | -€177 | -52.9% |
| Other operating charges | 640/8 | €896 | €741 | -€154 | -17.2% |
| Gross operating margin | 9900 | -€20,201 | -€16,466 | +€3,735 | +18.5% |
| Operating profit (loss) | 9901 | -€21,431 | -€17,365 | +€4,066 | +19.0% |
| Financial income | 75/76B | €3,211 | €1,346 | -€1,865 | -58.1% |
| Recurring financial income | 75 | €3,211 | €1,346 | -€1,865 | -58.1% |
| Financial charges | 65/66B | €1,094 | €390 | -€705 | -64.4% |
| Recurring financial charges | 65 | €1,094 | €390 | -€705 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,314 | -€16,408 | +€2,905 | +15.0% |
| Income taxes | 67/77 | €173 | €56 | -€117 | -67.6% |
| Profit (loss) for the period | 9904 | -€19,487 | -€16,465 | +€3,022 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,487 | -€16,465 | +€3,022 | +15.5% |
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 9 October 2026 via checked.be.