Bosman Garage: 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.
What changed
Bosman Garage
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€287,957
2024 · €274,682+€13,275
Equity
€2.2m
2024 · €1.9m+€287,957
Cash
€1.7m
2024 · €1.2m+€554,433
Balance sheet total
€2.7m
2024 · €2.3m+€347,241
Largest movements
Assets
- Cash +€554,433
up €554,433 (+46.6%), from €1.2m to €1.7m
mainly Net result for the year (+€287,957) and Current investments (+€230,000)
- Current investments -€230,000
no longer reported in 2025 (was €230,000)
- Tangible fixed assets -€39,880
down €39,880 (-6.0%), from €667,287 to €627,407
- Receivables within one year +€37,045
up €37,045 (+29.4%), from €126,171 to €163,216
of which Trade receivables: +€35,423
Equity and liabilities
- Reserves +€285,000
up €285,000 (+15.9%), from €1.8m to €2.1m
- Trade debts +€65,502
up €65,502 (+90.7%), from €72,242 to €137,744
Income statement
- Gross operating margin +€28,886
up €28,886 (+4.7%), from €617,673 to €646,559
- Depreciation +€7,567
up €7,567 (+15.7%), from €48,143 to €55,710
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.
Result 2024
€274,682
Gross operating margin
+€28,886
Staff costs
-€5,418
Depreciation
-€7,567
Other operating charges
-€3,058
Financial income
+€4,306
Financial charges
-€120
Taxes
-€3,753
Result 2025
€287,957
raises the resultlowers the result
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.
From operations
+€361,121
Investment
+€214,170
Financing
-€20,858
Cash 2024
€1.2m
From operations (derived)
+€361,121
Net result for the year
+€287,957
Depreciation
+€55,710
Stocks and contracts
-€8,625
Receivables within one year
-€37,045
Deferred charges and accrued income
-€17,018
Trade debts
+€65,502
Tax, wage and social debts
+€12,452
Other debts
+€2,184
Accrued charges and deferred income
+€4
Investment (derived)
+€214,170
Investment in fixed assets (net)
-€15,830
Current investments
+€230,000
Financing
-€20,858
Debts after one year
-€21,139
Current portion of long-term debt
+€282
Cash 2025
€1.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,349,490 | €2,696,731 | +€347,241 | +14.8% |
| Fixed assets | 21/28 | €667,287 | €627,407 | -€39,880 | -6.0% |
| Tangible fixed assets | 22/27 | €667,287 | €627,407 | -€39,880 | -6.0% |
| Land and buildings | 22 | €550,885 | €531,815 | -€19,070 | -3.5% |
| Plant, machinery and equipment | 23 | €16,909 | €9,677 | -€7,232 | -42.8% |
| Furniture and vehicles | 24 | €99,242 | €85,914 | -€13,328 | -13.4% |
| Other tangible fixed assets | 26 | €251 | - | -€251 | |
| Current assets | 29/58 | €1,682,204 | €2,069,324 | +€387,121 | +23.0% |
| Stocks and contracts in progress | 3 | €75,532 | €84,157 | +€8,625 | +11.4% |
| Stocks | 30/36 | €75,532 | €84,157 | +€8,625 | +11.4% |
| Amounts receivable within one year | 40/41 | €126,171 | €163,216 | +€37,045 | +29.4% |
| Trade receivables | 40 | €124,940 | €160,363 | +€35,423 | +28.4% |
| Other amounts receivable | 41 | €1,231 | €2,853 | +€1,622 | +132% |
| Current investments | 50/53 | €230,000 | - | -€230,000 | |
| Cash at bank and in hand | 54/58 | €1,190,875 | €1,745,308 | +€554,433 | +46.6% |
| Deferred charges and accrued income | 490/1 | €59,625 | €76,643 | +€17,018 | +28.5% |
| Total equity and liabilities | 10/49 | €2,349,490 | €2,696,731 | +€347,241 | +14.8% |
| Equity | 10/15 | €1,869,415 | €2,157,372 | +€287,957 | +15.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,795,000 | €2,080,000 | +€285,000 | +15.9% |
| Distributable reserves | 133 | €1,795,000 | €2,080,000 | +€285,000 | +15.9% |
| Profit (loss) carried forward | 14 | €24,415 | €27,372 | +€2,957 | +12.1% |
| Amounts payable | 17/49 | €480,075 | €539,359 | +€59,284 | +12.3% |
| Amounts payable after more than one year | 17 | €116,092 | €94,953 | -€21,139 | -18.2% |
| Financial debts | 170/4 | €116,092 | €94,953 | -€21,139 | -18.2% |
| Amounts payable within one year | 42/48 | €363,769 | €444,188 | +€80,419 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €20,858 | €21,139 | +€282 | +1.4% |
| Trade debts | 44 | €72,242 | €137,744 | +€65,502 | +90.7% |
| Suppliers | 440/4 | €72,242 | €137,744 | +€65,502 | +90.7% |
| Taxes, remuneration and social security | 45 | €164,011 | €176,463 | +€12,452 | +7.6% |
| Taxes | 450/3 | €149,268 | €148,201 | -€1,066 | -0.7% |
| Remuneration and social security | 454/9 | €14,743 | €28,261 | +€13,518 | +91.7% |
| Other amounts payable | 47/48 | €106,659 | €108,843 | +€2,184 | +2.0% |
| Accrued charges and deferred income | 492/3 | €214 | €218 | +€4 | +2.0% |
| Non-recurring operating income | 76A | €10,686 | €7,677 | -€3,009 | -28.2% |
| Remuneration, social security and pensions | 62 | €166,109 | €171,527 | +€5,418 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,143 | €55,710 | +€7,567 | +15.7% |
| Other operating charges | 640/8 | €16,483 | €19,541 | +€3,058 | +18.6% |
| Gross operating margin | 9900 | €617,673 | €646,559 | +€28,886 | +4.7% |
| Operating profit (loss) | 9901 | €386,938 | €399,780 | +€12,842 | +3.3% |
| Financial income | 75/76B | €13,990 | €18,297 | +€4,306 | +30.8% |
| Recurring financial income | 75 | €13,990 | €18,297 | +€4,306 | +30.8% |
| Financial charges | 65/66B | €2,501 | €2,622 | +€120 | +4.8% |
| Recurring financial charges | 65 | €2,501 | €2,622 | +€120 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €398,427 | €415,455 | +€17,028 | +4.3% |
| Income taxes | 67/77 | €123,745 | €127,498 | +€3,753 | +3.0% |
| Profit (loss) for the period | 9904 | €274,682 | €287,957 | +€13,275 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €274,682 | €287,957 | +€13,275 | +4.8% |
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 30 October 2026 via checked.be.