BOSMAN-BORKUS: what changed
BOSMAN-BORKUS
Largest movements
- Tangible fixed assets -€397,969
down €397,969 (-93.5%), from €425,528 to €27,558
of which Land and buildings: -€387,616
- Cash +€10,447
up €10,447 (+20.5%), from €51,082 to €61,528
mainly Investment in fixed assets (net) (+€387,616) and Net result for the year (+€66,576)
- Other debts -€454,812
down €454,812 (-72.3%), from €629,000 to €174,188
- Profit (loss) carried forward +€66,576
up €66,576 (+40.8%), from -€163,233 to -€96,657
- Gross operating margin +€29,615
up €29,615 (+60.6%), from €48,863 to €78,478
- Depreciation -€24,716
down €24,716 (-70.5%), from €35,070 to €10,354
- Other operating charges -€1,291
down €1,291 (-47.3%), from €2,730 to €1,439
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €479,052 | €90,470 | -€388,583 | -81.1% |
| Fixed assets | 21/28 | €425,528 | €27,558 | -€397,969 | -93.5% |
| Tangible fixed assets | 22/27 | €425,528 | €27,558 | -€397,969 | -93.5% |
| Land and buildings | 22 | €387,616 | - | -€387,616 | |
| Furniture and vehicles | 24 | €37,912 | €27,558 | -€10,354 | -27.3% |
| Current assets | 29/58 | €53,525 | €62,911 | +€9,387 | +17.5% |
| Amounts receivable within one year | 40/41 | €1,676 | €834 | -€842 | -50.2% |
| Trade receivables | 40 | €771 | €834 | +€63 | +8.2% |
| Other amounts receivable | 41 | €905 | - | -€905 | |
| Cash at bank and in hand | 54/58 | €51,082 | €61,528 | +€10,447 | +20.5% |
| Deferred charges and accrued income | 490/1 | €767 | €549 | -€218 | -28.4% |
| Total equity and liabilities | 10/49 | €479,052 | €90,470 | -€388,583 | -81.1% |
| Equity | 10/15 | -€150,833 | -€84,257 | +€66,576 | +44.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,233 | -€96,657 | +€66,576 | +40.8% |
| Amounts payable | 17/49 | €629,885 | €174,726 | -€455,159 | -72.3% |
| Amounts payable within one year | 42/48 | €629,885 | €174,726 | -€455,159 | -72.3% |
| Trade debts | 44 | €281 | €224 | -€56 | -20.1% |
| Suppliers | 440/4 | €281 | €224 | -€56 | -20.1% |
| Taxes, remuneration and social security | 45 | €604 | €314 | -€290 | -48.0% |
| Taxes | 450/3 | €604 | €314 | -€290 | -48.0% |
| Other amounts payable | 47/48 | €629,000 | €174,188 | -€454,812 | -72.3% |
| Non-recurring operating income | 76A | €35,000 | €88,217 | +€53,217 | +152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,070 | €10,354 | -€24,716 | -70.5% |
| Other operating charges | 640/8 | €2,730 | €1,439 | -€1,291 | -47.3% |
| Gross operating margin | 9900 | €48,863 | €78,478 | +€29,615 | +60.6% |
| Operating profit (loss) | 9901 | €11,063 | €66,685 | +€55,622 | +503% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €174 | €74 | -€100 | -57.7% |
| Recurring financial charges | 65 | €174 | €74 | -€100 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €10,889 | €66,650 | +€55,761 | +512% |
| Income taxes | 67/77 | €195 | €74 | -€121 | -61.9% |
| Profit (loss) for the period | 9904 | €10,694 | €66,576 | +€55,882 | +523% |
| Profit (loss) for the period to be appropriated | 9905 | €10,694 | €66,576 | +€55,882 | +523% |
Next steps
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 1 November 2026 via checked.be.