Bosman Consulting: 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 Consulting
Largest movements
- Receivables within one year +€21,959
up €21,959 (+214%), from €10,253 to €32,212
of which Trade receivables: +€22,696
- Cash -€8,488
down €8,488 (-22.3%), from €38,055 to €29,566
mainly Contributions, distributions and other (-€29,945) and Receivables within one year (-€21,959)
- Other debts +€31,715
up €31,715, from €0 to €31,715
- Reserves -€14,827
down €14,827 (-45.6%), from €32,507 to €17,680
- Tax, wage and social debts -€3,026
down €3,026 (-25.4%), from €11,899 to €8,873
- Gross operating margin +€11,552
up €11,552 (+101%), from €11,432 to €22,984
- Taxes +€2,058
up €2,058 (+81.8%), from €2,515 to €4,573
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 | €48,307 | €61,778 | +€13,471 | +27.9% |
| Current assets | 29/58 | €48,307 | €61,778 | +€13,471 | +27.9% |
| Amounts receivable within one year | 40/41 | €10,253 | €32,212 | +€21,959 | +214% |
| Trade receivables | 40 | €7,607 | €30,303 | +€22,696 | +298% |
| Other amounts receivable | 41 | €2,645 | €1,909 | -€736 | -27.8% |
| Cash at bank and in hand | 54/58 | €38,055 | €29,566 | -€8,488 | -22.3% |
| Total equity and liabilities | 10/49 | €48,307 | €61,778 | +€13,471 | +27.9% |
| Equity | 10/15 | €35,507 | €20,680 | -€14,827 | -41.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,507 | €17,680 | -€14,827 | -45.6% |
| Distributable reserves | 133 | €32,507 | €17,680 | -€14,827 | -45.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,800 | €41,098 | +€28,298 | +221% |
| Amounts payable within one year | 42/48 | €12,800 | €41,098 | +€28,298 | +221% |
| Trade debts | 44 | €901 | €511 | -€390 | -43.3% |
| Suppliers | 440/4 | €901 | €511 | -€390 | -43.3% |
| Taxes, remuneration and social security | 45 | €11,899 | €8,873 | -€3,026 | -25.4% |
| Taxes | 450/3 | €11,899 | €8,873 | -€3,026 | -25.4% |
| Other amounts payable | 47/48 | €0 | €31,715 | +€31,715 | |
| Other operating charges | 640/8 | €1,002 | €1,087 | +€85 | +8.5% |
| Gross operating margin | 9900 | €11,432 | €22,984 | +€11,552 | +101% |
| Operating profit (loss) | 9901 | €10,430 | €21,897 | +€11,467 | +110% |
| Financial income | 75/76B | €72 | €1 | -€71 | -99.3% |
| Recurring financial income | 75 | €72 | €1 | -€71 | -99.3% |
| Financial charges | 65/66B | €2,198 | €2,207 | +€9 | +0.4% |
| Recurring financial charges | 65 | €2,198 | €2,207 | +€9 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €8,304 | €19,691 | +€11,387 | +137% |
| Income taxes | 67/77 | €2,515 | €4,573 | +€2,058 | +81.8% |
| Profit (loss) for the period | 9904 | €5,788 | €15,118 | +€9,329 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €5,788 | €15,118 | +€9,329 | +161% |
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 15 October 2026 via checked.be.