BOSMA AGENCIES: 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.
BOSMA AGENCIES
Largest movements
- Cash +€48,040
up €48,040 (+830%), from €5,786 to €53,825
mainly Net result for the year (+€38,028) and Receivables within one year (+€20,192)
- Receivables within one year -€20,192
down €20,192 (-11.5%), from €175,439 to €155,248
of which Trade receivables: -€25,241
- Reserves +€37,000
up €37,000 (+29.9%), from €123,700 to €160,700
of which Distributable reserves: +€37,000
- Trade debts -€6,528
down €6,528 (-17.6%), from €36,992 to €30,464
- Tax, wage and social debts -€3,199
down €3,199 (-9.2%), from €34,620 to €31,421
of which Remuneration and social security: -€3,415
- Gross operating margin +€50,996
up €50,996 (+54.6%), from €93,462 to €144,459
- Taxes +€12,252
up €12,252 (+231%), from €5,300 to €17,551
- Depreciation +€4,775
up €4,775 (+136%), from €3,512 to €8,287
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 | €201,568 | €229,870 | +€28,301 | +14.0% |
| Fixed assets | 21/28 | €15,289 | €15,860 | +€570 | +3.7% |
| Tangible fixed assets | 22/27 | €15,014 | €15,585 | +€570 | +3.8% |
| Plant, machinery and equipment | 23 | €3,947 | €2,962 | -€984 | -24.9% |
| Furniture and vehicles | 24 | €11,068 | €12,622 | +€1,555 | +14.0% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €186,279 | €214,010 | +€27,731 | +14.9% |
| Amounts receivable within one year | 40/41 | €175,439 | €155,248 | -€20,192 | -11.5% |
| Trade receivables | 40 | €86,272 | €61,031 | -€25,241 | -29.3% |
| Other amounts receivable | 41 | €89,168 | €94,217 | +€5,049 | +5.7% |
| Cash at bank and in hand | 54/58 | €5,786 | €53,825 | +€48,040 | +830% |
| Deferred charges and accrued income | 490/1 | €5,054 | €4,937 | -€117 | -2.3% |
| Total equity and liabilities | 10/49 | €201,568 | €229,870 | +€28,301 | +14.0% |
| Equity | 10/15 | €129,957 | €167,985 | +€38,028 | +29.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €123,700 | €160,700 | +€37,000 | +29.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €123,700 | €160,700 | +€37,000 | +29.9% |
| Profit (loss) carried forward | 14 | €57 | €1,085 | +€1,028 | +1,809% |
| Amounts payable | 17/49 | €71,612 | €61,885 | -€9,727 | -13.6% |
| Amounts payable within one year | 42/48 | €71,612 | €61,885 | -€9,727 | -13.6% |
| Trade debts | 44 | €36,992 | €30,464 | -€6,528 | -17.6% |
| Suppliers | 440/4 | €36,992 | €30,464 | -€6,528 | -17.6% |
| Taxes, remuneration and social security | 45 | €34,620 | €31,421 | -€3,199 | -9.2% |
| Taxes | 450/3 | €18,179 | €18,395 | +€216 | +1.2% |
| Remuneration and social security | 454/9 | €16,441 | €13,025 | -€3,415 | -20.8% |
| Remuneration, social security and pensions | 62 | €82,878 | €82,514 | -€364 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,512 | €8,287 | +€4,775 | +136% |
| Other operating charges | 640/8 | €2,028 | €1,206 | -€821 | -40.5% |
| Gross operating margin | 9900 | €93,462 | €144,459 | +€50,996 | +54.6% |
| Operating profit (loss) | 9901 | €5,044 | €52,451 | +€47,407 | +940% |
| Financial income | 75/76B | €5,380 | €4,173 | -€1,207 | -22.4% |
| Recurring financial income | 75 | €5,380 | €4,173 | -€1,207 | -22.4% |
| Financial charges | 65/66B | €2,105 | €1,045 | -€1,060 | -50.4% |
| Recurring financial charges | 65 | €2,105 | €1,045 | -€1,060 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €8,319 | €55,579 | +€47,261 | +568% |
| Income taxes | 67/77 | €5,300 | €17,551 | +€12,252 | +231% |
| Profit (loss) for the period | 9904 | €3,019 | €38,028 | +€35,009 | +1,160% |
| Profit (loss) for the period to be appropriated | 9905 | €3,019 | €38,028 | +€35,009 | +1,160% |
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 22 October 2026 via checked.be.