BOSMA INTERNATIONAL: what changed
What changed
BOSMA INTERNATIONAL
NACE 22.120, Manufacture of rubber and plastic products
filed annual accounts (NBB)
Net result for the year
€5,205
2024 · €14,609-€9,404
Equity
€75,654
2024 · €70,449+€5,205
Cash
€45,940
2024 · €119,687-€73,747
Balance sheet total
€1.2m
2024 · €1.4m-€218,533
Largest movements
Assets
- Stocks and contracts -€148,777
down €148,777 (-17.7%), from €838,704 to €689,927
- Cash -€73,747
down €73,747 (-61.6%), from €119,687 to €45,940
mainly Debts after one year (-€415,000) and Trade debts (-€352,815)
- Tangible fixed assets +€47,769
up €47,769 (+465%), from €10,275 to €58,044
of which Furniture and vehicles: +€41,786
- Receivables within one year -€25,778
down €25,778 (-6.5%), from €399,434 to €373,656
of which Trade receivables: -€23,028
- Deferred charges and accrued income -€18,000
no longer reported in 2025 (was €18,000)
Equity and liabilities
- Other debts +€624,599
new in 2025: €624,599
- Debts after one year -€415,000
down €415,000 (-68.9%), from €602,610 to €187,610
of which Other amounts payable: -€437,610
- Trade debts -€352,815
down €352,815 (-56.3%), from €626,421 to €273,606
- Accrued charges and deferred income -€62,522
no longer reported in 2025 (was €62,522)
- Current portion of long-term debt -€18,000
no longer reported in 2025 (was €18,000)
Income statement
- Turnover -€1.3m
down €1.3m (-20.3%), from €6.6m to €5.3m
- Purchases and services -€566,882
down €566,882 (-9.9%), from €5.7m to €5.2m
- Financial charges -€181,646
down €181,646, from €17,309 to -€164,337
- Financial income -€163,826
no longer reported in 2025 (was €163,826)
- Write-downs +€148,777
new in 2025: €148,777
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14,609
Turnover
-€1.3m
Purchases and services
+€566,882
Staff costs
-€18,300
Depreciation
-€22,682
Write-downs
-€148,777
Other operating charges
-€2,133
Other operating items
+€939,840
Financial income
-€163,826
Financial charges
+€181,646
Result 2025
€5,205
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€429,704
Investment
-€70,451
Financing
-€433,000
Cash 2024
€119,687
From operations (derived)
+€429,704
Net result for the year
+€5,205
Depreciation
+€22,682
Stocks and contracts
+€148,777
Receivables within one year
+€25,778
Deferred charges and accrued income
+€18,000
Trade debts
-€352,815
Tax, wage and social debts
-€0
Other debts
+€624,599
Accrued charges and deferred income
-€62,522
Investment (derived)
-€70,451
Investment in fixed assets (net)
-€70,451
Financing
-€433,000
Debts after one year
-€415,000
Current portion of long-term debt
-€18,000
Contributions, distributions and other
-€0
Cash 2025
€45,940
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,386,100 | €1,167,567 | -€218,533 | -15.8% |
| Fixed assets | 21/28 | €10,275 | €58,044 | +€47,769 | +465% |
| Tangible fixed assets | 22/27 | €10,275 | €58,044 | +€47,769 | +465% |
| Plant, machinery and equipment | 23 | €10,275 | €16,258 | +€5,983 | +58.2% |
| Furniture and vehicles | 24 | - | €41,786 | +€41,786 | |
| Current assets | 29/58 | €1,375,825 | €1,109,523 | -€266,302 | -19.4% |
| Stocks and contracts in progress | 3 | €838,704 | €689,927 | -€148,777 | -17.7% |
| Stocks | 30/36 | €838,704 | €689,927 | -€148,777 | -17.7% |
| Amounts receivable within one year | 40/41 | €399,434 | €373,656 | -€25,778 | -6.5% |
| Trade receivables | 40 | €396,684 | €373,656 | -€23,028 | -5.8% |
| Other amounts receivable | 41 | €2,750 | - | -€2,750 | |
| Cash at bank and in hand | 54/58 | €119,687 | €45,940 | -€73,747 | -61.6% |
| Deferred charges and accrued income | 490/1 | €18,000 | - | -€18,000 | |
| Total equity and liabilities | 10/49 | €1,386,100 | €1,167,567 | -€218,533 | -15.8% |
| Equity | 10/15 | €70,449 | €75,654 | +€5,205 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,240 | €51,849 | +€14,609 | +39.2% |
| Non-distributable reserves | 130/1 | €1,960 | €1,960 | = | 0.0% |
| Legal reserve | 130 | €1,960 | €1,960 | = | 0.0% |
| Distributable reserves | 133 | €35,280 | €49,889 | +€14,609 | +41.4% |
| Profit (loss) carried forward | 14 | €14,609 | €5,205 | -€9,404 | -64.4% |
| Amounts payable | 17/49 | €1,315,651 | €1,091,913 | -€223,738 | -17.0% |
| Amounts payable after more than one year | 17 | €602,610 | €187,610 | -€415,000 | -68.9% |
| Financial debts | 170/4 | €165,000 | €187,610 | +€22,610 | +13.7% |
| Other amounts payable | 178/9 | €437,610 | - | -€437,610 | |
| Amounts payable within one year | 42/48 | €650,519 | €904,303 | +€253,784 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | €18,000 | - | -€18,000 | |
| Trade debts | 44 | €626,421 | €273,606 | -€352,815 | -56.3% |
| Suppliers | 440/4 | €626,421 | €273,606 | -€352,815 | -56.3% |
| Taxes, remuneration and social security | 45 | €6,098 | €6,098 | -€0 | 0.0% |
| Remuneration and social security | 454/9 | €6,098 | €6,098 | -€0 | 0.0% |
| Other amounts payable | 47/48 | - | €624,599 | +€624,599 | |
| Accrued charges and deferred income | 492/3 | €62,522 | - | -€62,522 | |
| Turnover | 70 | €6,610,667 | €5,268,613 | -€1.3m | -20.3% |
| Non-recurring operating income | 76A | - | €3,788 | +€3,788 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,737,116 | €5,170,234 | -€566,882 | -9.9% |
| Remuneration, social security and pensions | 62 | €65,303 | €83,603 | +€18,300 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €22,682 | +€22,682 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €148,777 | +€148,777 | |
| Other operating charges | 640/8 | €4,084 | €6,217 | +€2,133 | +52.2% |
| Non-recurring operating charges | 66A | €62,522 | - | -€62,522 | |
| Gross operating margin | 9900 | - | €102,147 | +€102,147 | |
| Operating profit (loss) | 9901 | -€131,908 | -€159,132 | -€27,224 | -20.6% |
| Financial income | 75/76B | €163,826 | - | -€163,826 | |
| Recurring financial income | 75 | €163,826 | - | -€163,826 | |
| Financial charges | 65/66B | €17,309 | -€164,337 | -€181,646 | |
| Recurring financial charges | 65 | €17,309 | -€164,337 | -€181,646 | |
| Profit (loss) for the period before taxes | 9903 | €14,609 | €5,205 | -€9,404 | -64.4% |
| Profit (loss) for the period | 9904 | €14,609 | €5,205 | -€9,404 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,609 | €5,205 | -€9,404 | -64.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.