Boslaan: 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.
What changed
Boslaan
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€13,196
2024 · €79,507-€66,312
Equity
€3.5m
2024 · €3.5m+€13,196
Cash
€14,274
2024 · €1,096+€13,178
Balance sheet total
€6.4m
2024 · €6.2m+€244,496
Largest movements
Assets
- Tangible fixed assets +€243,909
up €243,909 (+4.0%), from €6.2m to €6.4m
of which Assets under construction and advance payments: +€258,049
Equity and liabilities
- Other debts +€341,415
up €341,415 (+116%), from €294,375 to €635,790
- Debts after one year -€137,881
down €137,881 (-6.4%), from €2.1m to €2.0m
- Revaluation surpluses -€68,779
down €68,779 (-2.3%), from €3.0m to €3.0m
- Reserves +€68,779
up €68,779 (+202%), from €34,113 to €102,892
of which Distributable reserves: +€68,779
Income statement
- Depreciation +€60,236
up €60,236 (+105%), from €57,171 to €117,407
- Financial charges +€8,554
up €8,554 (+13.4%), from €63,766 to €72,320
- Gross operating margin +€4,047
up €4,047 (+1.8%), from €220,704 to €224,751
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.
Result 2024
€79,507
Gross operating margin
+€4,047
Depreciation
-€60,236
Other operating charges
-€73
Financial income
-€1,496
Financial charges
-€8,554
Result 2025
€13,196
raises the resultlowers the result
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.
From operations
+€509,367
Investment
-€361,316
Financing
-€134,873
Cash 2024
€1,096
From operations (derived)
+€509,367
Net result for the year
+€13,196
Depreciation
+€117,407
Receivables within one year
+€10,114
Deferred charges and accrued income
+€2,477
Trade debts
+€6,039
Tax, wage and social debts
+€8,668
Other debts
+€341,415
Accrued charges and deferred income
+€10,052
Investment (derived)
-€361,316
Investment in fixed assets (net)
-€361,316
Financing
-€134,873
Debts after one year
-€137,881
Current portion of long-term debt
+€2,689
Short-term financial debts
+€319
Cash 2025
€14,274
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,201,239 | €6,445,735 | +€244,496 | +3.9% |
| Fixed assets | 21/28 | €6,171,302 | €6,415,212 | +€243,909 | +4.0% |
| Tangible fixed assets | 22/27 | €6,171,302 | €6,415,212 | +€243,909 | +4.0% |
| Land and buildings | 22 | €5,243,744 | €5,214,533 | -€29,211 | -0.6% |
| Plant, machinery and equipment | 23 | €11,311 | €26,383 | +€15,072 | +133% |
| Assets under construction and advance payments | 27 | €916,247 | €1,174,296 | +€258,049 | +28.2% |
| Current assets | 29/58 | €29,937 | €30,524 | +€587 | +2.0% |
| Amounts receivable within one year | 40/41 | €26,364 | €16,250 | -€10,114 | -38.4% |
| Trade receivables | 40 | €3,480 | €15,250 | +€11,770 | +338% |
| Other amounts receivable | 41 | €22,884 | €1,000 | -€21,884 | -95.6% |
| Cash at bank and in hand | 54/58 | €1,096 | €14,274 | +€13,178 | +1,202% |
| Deferred charges and accrued income | 490/1 | €2,477 | €0 | -€2,477 | -100% |
| Total equity and liabilities | 10/49 | €6,201,239 | €6,445,735 | +€244,496 | +3.9% |
| Equity | 10/15 | €3,489,121 | €3,502,316 | +€13,196 | +0.4% |
| Contributions | 10/11 | €496,000 | €496,000 | = | 0.0% |
| Capital | 10 | €496,000 | €496,000 | = | 0.0% |
| Issued capital | 100 | €496,000 | €496,000 | = | 0.0% |
| Revaluation surpluses | 12 | €3,036,306 | €2,967,527 | -€68,779 | -2.3% |
| Reserves | 13 | €34,113 | €102,892 | +€68,779 | +202% |
| Non-distributable reserves | 130/1 | €19,745 | €19,745 | = | 0.0% |
| Legal reserve | 130 | €19,745 | €19,745 | = | 0.0% |
| Distributable reserves | 133 | €14,368 | €83,147 | +€68,779 | +479% |
| Profit (loss) carried forward | 14 | -€77,298 | -€64,102 | +€13,196 | +17.1% |
| Amounts payable | 17/49 | €2,712,119 | €2,943,419 | +€231,301 | +8.5% |
| Amounts payable after more than one year | 17 | €2,138,403 | €2,000,522 | -€137,881 | -6.4% |
| Financial debts | 170/4 | €2,138,403 | €2,000,522 | -€137,881 | -6.4% |
| Amounts payable within one year | 42/48 | €536,850 | €895,980 | +€359,130 | +66.9% |
| Current portion of amounts payable after more than one year | 42 | €135,192 | €137,881 | +€2,689 | +2.0% |
| Financial debts | 43 | €19,664 | €19,983 | +€319 | +1.6% |
| Credit institutions | 430/8 | €19,664 | €19,983 | +€319 | +1.6% |
| Trade debts | 44 | €73,549 | €79,588 | +€6,039 | +8.2% |
| Suppliers | 440/4 | €73,549 | €79,588 | +€6,039 | +8.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,070 | €22,738 | +€8,668 | +61.6% |
| Taxes | 450/3 | €14,070 | €22,738 | +€8,668 | +61.6% |
| Other amounts payable | 47/48 | €294,375 | €635,790 | +€341,415 | +116% |
| Accrued charges and deferred income | 492/3 | €36,865 | €46,917 | +€10,052 | +27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,171 | €117,407 | +€60,236 | +105% |
| Other operating charges | 640/8 | €21,755 | €21,828 | +€73 | +0.3% |
| Gross operating margin | 9900 | €220,704 | €224,751 | +€4,047 | +1.8% |
| Operating profit (loss) | 9901 | €141,777 | €85,516 | -€56,262 | -39.7% |
| Financial income | 75/76B | €1,496 | €0 | -€1,496 | -100.0% |
| Recurring financial income | 75 | €1,496 | €0 | -€1,496 | -100.0% |
| Financial charges | 65/66B | €63,766 | €72,320 | +€8,554 | +13.4% |
| Recurring financial charges | 65 | €63,766 | €72,320 | +€8,554 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €79,507 | €13,196 | -€66,312 | -83.4% |
| Profit (loss) for the period | 9904 | €79,507 | €13,196 | -€66,312 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,507 | €13,196 | -€66,312 | -83.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.