BOSMAN: what changed
What changed
BOSMAN
NACE 32.990, Other manufacturing not elsewhere classified
filed annual accounts (NBB)
Net result for the year
-€1,177
2024 · -€10,304+€9,127
Equity
€684,400
2024 · €685,577-€1,177
Cash
€115,620
2024 · €100,439+€15,181
Balance sheet total
€713,588
2024 · €719,233-€5,645
Largest movements
Assets
- Cash +€15,181
up €15,181 (+15.1%), from €100,439 to €115,620
mainly Current investments (+€13,611) and Depreciation (+€10,602)
- Current investments -€13,611
down €13,611 (-7.1%), from €191,011 to €177,400
- Tangible fixed assets -€10,601
down €10,601 (-15.9%), from €66,701 to €56,100
of which Furniture and vehicles: -€6,242
- Receivables within one year +€9,527
up €9,527 (+16.1%), from €59,247 to €68,774
of which Other amounts receivable: +€8,584
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€3,936
up €3,936 (+20.2%), from €19,474 to €23,410
- Write-downs -€2,679
no longer reported in 2025 (was €2,679)
- Financial income +€2,562
up €2,562 (+47.6%), from €5,378 to €7,940
- Taxes -€2,321
down €2,321 (-31.2%), from €7,430 to €5,109
- Depreciation +€1,317
up €1,317 (+14.2%), from €9,285 to €10,602
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
-€10,304
Gross operating margin
+€3,936
Staff costs
-€582
Depreciation
-€1,317
Write-downs
+€2,679
Other operating charges
-€390
Financial income
+€2,562
Financial charges
-€82
Taxes
+€2,321
Result 2025
-€1,177
raises the resultlowers the result
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
+€1,797
Investment
+€13,384
Financing
€0
Cash 2024
€100,439
From operations (derived)
+€1,797
Net result for the year
-€1,177
Depreciation
+€10,602
Stocks and contracts
+€7,111
Receivables within one year
-€9,527
Deferred charges and accrued income
-€744
Trade debts
-€1,971
Tax, wage and social debts
-€2,102
Advances received
+€416
Other debts
-€517
Accrued charges and deferred income
-€294
Investment (derived)
+€13,384
Investment in fixed assets (net)
-€227
Current investments
+€13,611
Cash 2025
€115,620
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €719,233 | €713,588 | -€5,645 | -0.8% |
| Fixed assets | 21/28 | €71,042 | €60,667 | -€10,375 | -14.6% |
| Tangible fixed assets | 22/27 | €66,701 | €56,100 | -€10,601 | -15.9% |
| Land and buildings | 22 | €16,522 | €15,605 | -€917 | -5.6% |
| Furniture and vehicles | 24 | €26,287 | €20,045 | -€6,242 | -23.7% |
| Other tangible fixed assets | 26 | €23,892 | €20,450 | -€3,442 | -14.4% |
| Financial fixed assets | 28 | €4,341 | €4,567 | +€226 | +5.2% |
| Current assets | 29/58 | €648,191 | €652,921 | +€4,730 | +0.7% |
| Stocks and contracts in progress | 3 | €297,163 | €290,052 | -€7,111 | -2.4% |
| Stocks | 30/36 | €297,163 | €290,052 | -€7,111 | -2.4% |
| Amounts receivable within one year | 40/41 | €59,247 | €68,774 | +€9,527 | +16.1% |
| Trade receivables | 40 | €40,562 | €41,505 | +€943 | +2.3% |
| Other amounts receivable | 41 | €18,685 | €27,269 | +€8,584 | +45.9% |
| Current investments | 50/53 | €191,011 | €177,400 | -€13,611 | -7.1% |
| Cash at bank and in hand | 54/58 | €100,439 | €115,620 | +€15,181 | +15.1% |
| Deferred charges and accrued income | 490/1 | €331 | €1,075 | +€744 | +225% |
| Total equity and liabilities | 10/49 | €719,233 | €713,588 | -€5,645 | -0.8% |
| Equity | 10/15 | €685,577 | €684,400 | -€1,177 | -0.2% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €615,577 | €614,400 | -€1,177 | -0.2% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €552,327 | €551,150 | -€1,177 | -0.2% |
| Amounts payable | 17/49 | €33,656 | €29,188 | -€4,468 | -13.3% |
| Amounts payable within one year | 42/48 | €33,362 | €29,188 | -€4,174 | -12.5% |
| Trade debts | 44 | €1,971 | - | -€1,971 | |
| Suppliers | 440/4 | €1,971 | - | -€1,971 | |
| Advances received on contracts in progress | 46 | €331 | €747 | +€416 | +126% |
| Taxes, remuneration and social security | 45 | €6,479 | €4,377 | -€2,102 | -32.4% |
| Taxes | 450/3 | €4,793 | €2,628 | -€2,165 | -45.2% |
| Remuneration and social security | 454/9 | €1,686 | €1,749 | +€63 | +3.7% |
| Other amounts payable | 47/48 | €24,581 | €24,064 | -€517 | -2.1% |
| Accrued charges and deferred income | 492/3 | €294 | - | -€294 | |
| Remuneration, social security and pensions | 62 | €12,994 | €13,576 | +€582 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,285 | €10,602 | +€1,317 | +14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,679 | - | -€2,679 | |
| Other operating charges | 640/8 | €1,841 | €2,231 | +€390 | +21.2% |
| Gross operating margin | 9900 | €19,474 | €23,410 | +€3,936 | +20.2% |
| Operating profit (loss) | 9901 | -€7,325 | -€2,999 | +€4,326 | +59.1% |
| Financial income | 75/76B | €5,378 | €7,940 | +€2,562 | +47.6% |
| Recurring financial income | 75 | €5,378 | €7,940 | +€2,562 | +47.6% |
| Financial charges | 65/66B | €927 | €1,009 | +€82 | +8.8% |
| Recurring financial charges | 65 | €927 | €1,009 | +€82 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,874 | €3,932 | +€6,806 | |
| Income taxes | 67/77 | €7,430 | €5,109 | -€2,321 | -31.2% |
| Profit (loss) for the period | 9904 | -€10,304 | -€1,177 | +€9,127 | +88.6% |
| Transfer from tax-exempt reserves | 789 | €10,304 | - | -€10,304 | |
| Transfer to tax-exempt reserves | 689 | €10,304 | - | -€10,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,304 | -€1,177 | +€9,127 | +88.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.