BOSMANS: 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.
BOSMANS
Largest movements
- Stocks and contracts -€399,678
down €399,678 (-37.8%), from €1.1m to €657,264
- Tangible fixed assets -€154,759
down €154,759 (-29.1%), from €531,928 to €377,169
- Cash +€110,125
up €110,125 (+43.2%), from €254,737 to €364,862
mainly Stocks and contracts (+€399,678) and Other debts (+€224,779)
- Receivables within one year -€92,154
down €92,154 (-6.5%), from €1.4m to €1.3m
of which Other amounts receivable: -€167,003
- Financial fixed assets +€45,870
up €45,870 (+5,713%), from €803 to €46,673
- Trade debts -€622,502
down €622,502 (-66.5%), from €935,654 to €313,153
- Other debts +€224,779
up €224,779 (+177%), from €127,028 to €351,806
- Debts after one year -€66,983
down €66,983 (-45.2%), from €148,221 to €81,238
- Current portion of long-term debt -€64,777
down €64,777 (-49.2%), from €131,760 to €66,983
- Profit (loss) carried forward +€45,030
up €45,030 (+3.1%), from €1.5m to €1.5m
- Financial charges -€126,980
down €126,980 (-24.5%), from €517,962 to €390,982
- Gross operating margin -€96,135
down €96,135 (-9.8%), from €976,474 to €880,339
- Staff costs +€82,933
up €82,933 (+16.3%), from €507,926 to €590,859
- Financial income -€49,793
down €49,793 (-11.3%), from €440,587 to €390,795
- Depreciation +€10,403
up €10,403 (+6.7%), from €155,693 to €166,096
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 | €3,278,336 | €2,788,944 | -€489,391 | -14.9% |
| Fixed assets | 21/28 | €532,731 | €423,842 | -€108,889 | -20.4% |
| Tangible fixed assets | 22/27 | €531,928 | €377,169 | -€154,759 | -29.1% |
| Land and buildings | 22 | €35,006 | €21,773 | -€13,233 | -37.8% |
| Plant, machinery and equipment | 23 | €151,467 | €131,557 | -€19,910 | -13.1% |
| Furniture and vehicles | 24 | €218,416 | €153,393 | -€65,023 | -29.8% |
| Leasing and similar rights | 25 | €127,039 | €70,446 | -€56,592 | -44.5% |
| Financial fixed assets | 28 | €803 | €46,673 | +€45,870 | +5,713% |
| Current assets | 29/58 | €2,745,605 | €2,365,102 | -€380,502 | -13.9% |
| Stocks and contracts in progress | 3 | €1,056,943 | €657,264 | -€399,678 | -37.8% |
| Stocks | 30/36 | €1,056,943 | €657,264 | -€399,678 | -37.8% |
| Amounts receivable within one year | 40/41 | €1,423,325 | €1,331,171 | -€92,154 | -6.5% |
| Trade receivables | 40 | €1,228,773 | €1,303,622 | +€74,849 | +6.1% |
| Other amounts receivable | 41 | €194,552 | €27,549 | -€167,003 | -85.8% |
| Cash at bank and in hand | 54/58 | €254,737 | €364,862 | +€110,125 | +43.2% |
| Deferred charges and accrued income | 490/1 | €10,601 | €11,805 | +€1,205 | +11.4% |
| Total equity and liabilities | 10/49 | €3,278,336 | €2,788,944 | -€489,391 | -14.9% |
| Equity | 10/15 | €1,818,189 | €1,863,219 | +€45,030 | +2.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €247,335 | €247,335 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €237,335 | €237,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,470,854 | €1,515,884 | +€45,030 | +3.1% |
| Amounts payable | 17/49 | €1,460,146 | €925,725 | -€534,421 | -36.6% |
| Amounts payable after more than one year | 17 | €148,221 | €81,238 | -€66,983 | -45.2% |
| Financial debts | 170/4 | €148,221 | €81,238 | -€66,983 | -45.2% |
| Amounts payable within one year | 42/48 | €1,293,910 | €839,468 | -€454,442 | -35.1% |
| Current portion of amounts payable after more than one year | 42 | €131,760 | €66,983 | -€64,777 | -49.2% |
| Trade debts | 44 | €935,654 | €313,153 | -€622,502 | -66.5% |
| Suppliers | 440/4 | €935,654 | €313,153 | -€622,502 | -66.5% |
| Taxes, remuneration and social security | 45 | €99,468 | €107,526 | +€8,058 | +8.1% |
| Taxes | 450/3 | €10,490 | €45,692 | +€35,202 | +336% |
| Remuneration and social security | 454/9 | €88,978 | €61,833 | -€27,144 | -30.5% |
| Other amounts payable | 47/48 | €127,028 | €351,806 | +€224,779 | +177% |
| Accrued charges and deferred income | 492/3 | €18,016 | €5,020 | -€12,996 | -72.1% |
| Non-recurring operating income | 76A | €16,500 | €0 | -€16,500 | -100% |
| Remuneration, social security and pensions | 62 | €507,926 | €590,859 | +€82,933 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,693 | €166,096 | +€10,403 | +6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,552 | €0 | +€8,552 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €12,896 | €11,965 | -€932 | -7.2% |
| Gross operating margin | 9900 | €976,474 | €880,339 | -€96,135 | -9.8% |
| Operating profit (loss) | 9901 | €308,510 | €111,419 | -€197,091 | -63.9% |
| Financial income | 75/76B | €440,587 | €390,795 | -€49,793 | -11.3% |
| Recurring financial income | 75 | €440,587 | €390,795 | -€49,793 | -11.3% |
| Financial charges | 65/66B | €517,962 | €390,982 | -€126,980 | -24.5% |
| Recurring financial charges | 65 | €517,962 | €390,982 | -€126,980 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €231,135 | €111,232 | -€119,904 | -51.9% |
| Income taxes | 67/77 | €39,511 | €29,202 | -€10,309 | -26.1% |
| Profit (loss) for the period | 9904 | €191,625 | €82,030 | -€109,595 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €191,625 | €82,030 | -€109,595 | -57.2% |
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 15 October 2026 via checked.be.