BOSLI: 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.
BOSLI
Largest movements
- Receivables within one year +€137,549
up €137,549 (+26.6%), from €516,162 to €653,711
of which Other amounts receivable: +€138,422
- Cash -€9,847
down €9,847 (-99.1%), from €9,941 to €94
mainly Receivables within one year (-€137,549) and Debts after one year (-€7,005)
- Tangible fixed assets -€8,454
down €8,454 (-17.6%), from €47,955 to €39,501
of which Leasing and similar rights: -€10,367
- Profit (loss) carried forward +€89,865
up €89,865 (+172.1%), from €52,219 to €142,084
- Tax, wage and social debts +€22,555
up €22,555 (+38.0%), from €59,346 to €81,901
of which Taxes: +€16,124
- Short-term financial debts +€8,538
new in 2025: €8,538
- Trade debts +€7,858
up €7,858 (+2.5%), from €308,544 to €316,402
- Turnover +€353,269
up €353,269 (+21.5%), from €1.6m to €2.0m
- Purchases and services +€324,485
up €324,485 (+21.7%), from €1.5m to €1.8m
- Gross operating margin +€28,783
up €28,783 (+19.3%), from €149,501 to €178,284
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 | €581,634 | €701,345 | +€119,711 | +20.6% |
| Fixed assets | 21/28 | €49,545 | €41,091 | -€8,454 | -17.1% |
| Tangible fixed assets | 22/27 | €47,955 | €39,501 | -€8,454 | -17.6% |
| Furniture and vehicles | 24 | €4,125 | €6,038 | +€1,912 | +46.4% |
| Leasing and similar rights | 25 | €43,830 | €33,463 | -€10,367 | -23.7% |
| Financial fixed assets | 28 | €1,590 | €1,590 | = | 0.0% |
| Current assets | 29/58 | €532,089 | €660,254 | +€128,165 | +24.1% |
| Amounts receivable after more than one year | 29 | €5,127 | €5,127 | = | 0.0% |
| Trade receivables | 290 | €5,127 | - | -€5,127 | |
| Other amounts receivable | 291 | - | €5,127 | +€5,127 | |
| Amounts receivable within one year | 40/41 | €516,162 | €653,711 | +€137,549 | +26.6% |
| Trade receivables | 40 | €473,460 | €472,586 | -€874 | -0.2% |
| Other amounts receivable | 41 | €42,702 | €181,124 | +€138,422 | +324.2% |
| Cash at bank and in hand | 54/58 | €9,941 | €94 | -€9,847 | -99.1% |
| Deferred charges and accrued income | 490/1 | €859 | €1,323 | +€463 | +53.9% |
| Total equity and liabilities | 10/49 | €581,634 | €701,345 | +€119,711 | +20.6% |
| Equity | 10/15 | €172,679 | €262,544 | +€89,865 | +52.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €101,860 | €101,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,219 | €142,084 | +€89,865 | +172.1% |
| Amounts payable | 17/49 | €408,955 | €438,801 | +€29,846 | +7.3% |
| Amounts payable after more than one year | 17 | €23,649 | €16,645 | -€7,005 | -29.6% |
| Financial debts | 170/4 | €23,649 | €16,645 | -€7,005 | -29.6% |
| Amounts payable within one year | 42/48 | €385,305 | €422,156 | +€36,851 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €11,040 | €9,641 | -€1,399 | -12.7% |
| Financial debts | 43 | - | €8,538 | +€8,538 | |
| Credit institutions | 430/8 | - | €8,538 | +€8,538 | |
| Trade debts | 44 | €308,544 | €316,402 | +€7,858 | +2.5% |
| Suppliers | 440/4 | €308,544 | €316,402 | +€7,858 | +2.5% |
| Advances received on contracts in progress | 46 | - | €5,674 | +€5,674 | |
| Taxes, remuneration and social security | 45 | €59,346 | €81,901 | +€22,555 | +38.0% |
| Taxes | 450/3 | €49,278 | €65,402 | +€16,124 | +32.7% |
| Remuneration and social security | 454/9 | €10,068 | €16,500 | +€6,431 | +63.9% |
| Other amounts payable | 47/48 | €6,375 | - | -€6,375 | |
| Turnover | 70 | €1,641,916 | €1,995,185 | +€353,269 | +21.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,492,415 | €1,816,901 | +€324,485 | +21.7% |
| Remuneration, social security and pensions | 62 | €24,954 | €32,033 | +€7,079 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,393 | €12,858 | -€1,535 | -10.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,458 | €0 | -€18,458 | -100.0% |
| Other operating charges | 640/8 | €5,816 | €4,473 | -€1,344 | -23.1% |
| Gross operating margin | 9900 | €149,501 | €178,284 | +€28,783 | +19.3% |
| Operating profit (loss) | 9901 | €85,879 | €128,920 | +€43,042 | +50.1% |
| Financial income | 75/76B | €3,709 | €85 | -€3,623 | -97.7% |
| Recurring financial income | 75 | €3,709 | €85 | -€3,623 | -97.7% |
| Financial charges | 65/66B | €5,693 | €5,205 | -€488 | -8.6% |
| Recurring financial charges | 65 | €5,693 | €5,205 | -€488 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €83,894 | €123,801 | +€39,907 | +47.6% |
| Income taxes | 67/77 | €15,278 | €33,936 | +€18,658 | +122.1% |
| Profit (loss) for the period | 9904 | €68,616 | €89,865 | +€21,249 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,616 | €89,865 | +€21,249 | +31.0% |
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 7 October 2026 via checked.be.