BOSMAN: 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.
BOSMAN
Largest movements
- Tangible fixed assets +€120,605
up €120,605 (+4.9%), from €2.4m to €2.6m
- Receivables within one year -€92,114
down €92,114 (-99.0%), from €93,070 to €955
of which Other amounts receivable: -€93,070
- Short-term financial debts +€468,015
new in 2025: €468,015
- Other debts -€438,958
down €438,958 (-64.2%), from €683,801 to €244,843
- Depreciation -€30,455
down €30,455 (-31.2%), from €97,507 to €67,052
- Gross operating margin -€15,893
down €15,893 (-16.5%), from €96,525 to €80,632
- Financial charges -€11,016
down €11,016 (-23.9%), from €46,183 to €35,168
- Other operating charges +€2,736
up €2,736 (+64.0%), from €4,275 to €7,011
- Financial income -€986
down €986 (-56.0%), from €1,760 to €774
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 | €3,410,652 | €3,412,247 | +€1,596 | 0.0% |
| Fixed assets | 21/28 | €2,448,936 | €2,569,540 | +€120,605 | +4.9% |
| Tangible fixed assets | 22/27 | €2,448,936 | €2,569,540 | +€120,605 | +4.9% |
| Land and buildings | 22 | €2,448,936 | €2,569,540 | +€120,605 | +4.9% |
| Current assets | 29/58 | €961,716 | €842,707 | -€119,009 | -12.4% |
| Stocks and contracts in progress | 3 | €846,311 | €822,004 | -€24,307 | -2.9% |
| Stocks | 30/36 | €846,311 | €822,004 | -€24,307 | -2.9% |
| Amounts receivable within one year | 40/41 | €93,070 | €955 | -€92,114 | -99.0% |
| Trade receivables | 40 | - | €955 | +€955 | |
| Other amounts receivable | 41 | €93,070 | - | -€93,070 | |
| Cash at bank and in hand | 54/58 | €4,890 | €4 | -€4,886 | -99.9% |
| Deferred charges and accrued income | 490/1 | €17,446 | €19,743 | +€2,298 | +13.2% |
| Total equity and liabilities | 10/49 | €3,410,652 | €3,412,247 | +€1,596 | 0.0% |
| Equity | 10/15 | €2,725,695 | €2,697,870 | -€27,825 | -1.0% |
| Contributions | 10/11 | €372,000 | €372,000 | = | 0.0% |
| Capital | 10 | €372,000 | €372,000 | = | 0.0% |
| Issued capital | 100 | €372,000 | €372,000 | = | 0.0% |
| Reserves | 13 | €2,397,200 | €2,397,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,200 | €37,200 | = | 0.0% |
| Legal reserve | 130 | €37,200 | €37,200 | = | 0.0% |
| Distributable reserves | 133 | €2,360,000 | €2,360,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,505 | -€71,330 | -€27,825 | -64.0% |
| Amounts payable | 17/49 | €684,956 | €714,377 | +€29,421 | +4.3% |
| Amounts payable within one year | 42/48 | €684,220 | €713,909 | +€29,689 | +4.3% |
| Financial debts | 43 | - | €468,015 | +€468,015 | |
| Credit institutions | 430/8 | - | €468,015 | +€468,015 | |
| Trade debts | 44 | - | €990 | +€990 | |
| Suppliers | 440/4 | - | €990 | +€990 | |
| Taxes, remuneration and social security | 45 | €419 | €60 | -€359 | -85.6% |
| Taxes | 450/3 | €419 | €60 | -€359 | -85.6% |
| Other amounts payable | 47/48 | €683,801 | €244,843 | -€438,958 | -64.2% |
| Accrued charges and deferred income | 492/3 | €736 | €468 | -€268 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,507 | €67,052 | -€30,455 | -31.2% |
| Other operating charges | 640/8 | €4,275 | €7,011 | +€2,736 | +64.0% |
| Gross operating margin | 9900 | €96,525 | €80,632 | -€15,893 | -16.5% |
| Operating profit (loss) | 9901 | -€5,257 | €6,569 | +€11,825 | |
| Financial income | 75/76B | €1,760 | €774 | -€986 | -56.0% |
| Recurring financial income | 75 | €1,760 | €774 | -€986 | -56.0% |
| Financial charges | 65/66B | €46,183 | €35,168 | -€11,016 | -23.9% |
| Recurring financial charges | 65 | €46,183 | €35,168 | -€11,016 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€49,680 | -€27,825 | +€21,855 | +44.0% |
| Profit (loss) for the period | 9904 | -€49,680 | -€27,825 | +€21,855 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,680 | -€27,825 | +€21,855 | +44.0% |
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 11 October 2026 via checked.be.