BOSMANS: what changed
Two fiscal 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
- Cash +€111,796
up €111,796 (+23.2%), from €482,704 to €594,500
mainly Net result for the year (+€151,133) and Depreciation (+€5,514)
- Reserves +€110,361
up €110,361 (+24.3%), from €454,608 to €564,968
- Gross operating margin +€21,202
up €21,202 (+5.3%), from €398,825 to €420,027
- Staff costs +€9,555
up €9,555 (+5.3%), from €181,435 to €190,989
- Financial charges +€5,244
up €5,244 (+3618.6%), from €145 to €5,389
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 | €608,809 | €714,032 | +€105,223 | +17.3% |
| Fixed assets | 21/28 | €79,097 | €73,583 | -€5,514 | -7.0% |
| Tangible fixed assets | 22/27 | €75,105 | €69,591 | -€5,514 | -7.3% |
| Land and buildings | 22 | €50,920 | €48,640 | -€2,280 | -4.5% |
| Other tangible fixed assets | 26 | €24,185 | €20,951 | -€3,234 | -13.4% |
| Financial fixed assets | 28 | €3,992 | €3,992 | = | 0.0% |
| Current assets | 29/58 | €529,712 | €640,449 | +€110,737 | +20.9% |
| Amounts receivable within one year | 40/41 | €44,774 | €42,877 | -€1,896 | -4.2% |
| Trade receivables | 40 | €44,774 | €42,877 | -€1,896 | -4.2% |
| Cash at bank and in hand | 54/58 | €482,704 | €594,500 | +€111,796 | +23.2% |
| Deferred charges and accrued income | 490/1 | €2,234 | €3,072 | +€838 | +37.5% |
| Total equity and liabilities | 10/49 | €608,809 | €714,032 | +€105,223 | +17.3% |
| Equity | 10/15 | €455,608 | €565,968 | +€110,361 | +24.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €454,608 | €564,968 | +€110,361 | +24.3% |
| Distributable reserves | 133 | €454,608 | €564,968 | +€110,361 | +24.3% |
| Amounts payable | 17/49 | €153,202 | €148,064 | -€5,138 | -3.4% |
| Amounts payable within one year | 42/48 | €150,049 | €142,842 | -€7,207 | -4.8% |
| Trade debts | 44 | €15,193 | €14,217 | -€976 | -6.4% |
| Suppliers | 440/4 | €15,193 | €14,217 | -€976 | -6.4% |
| Taxes, remuneration and social security | 45 | €60,528 | €55,427 | -€5,101 | -8.4% |
| Taxes | 450/3 | €36,177 | €27,659 | -€8,518 | -23.5% |
| Remuneration and social security | 454/9 | €24,352 | €27,768 | +€3,416 | +14.0% |
| Other amounts payable | 47/48 | €74,328 | €73,198 | -€1,130 | -1.5% |
| Accrued charges and deferred income | 492/3 | €3,153 | €5,222 | +€2,069 | +65.6% |
| Remuneration, social security and pensions | 62 | €181,435 | €190,989 | +€9,555 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,915 | €5,514 | +€599 | +12.2% |
| Other operating charges | 640/8 | €1,488 | €419 | -€1,068 | -71.8% |
| Gross operating margin | 9900 | €398,825 | €420,027 | +€21,202 | +5.3% |
| Operating profit (loss) | 9901 | €210,987 | €223,104 | +€12,117 | +5.7% |
| Financial income | 75/76B | €1,156 | €1,538 | +€381 | +33.0% |
| Recurring financial income | 75 | €1,156 | €1,538 | +€381 | +33.0% |
| Financial charges | 65/66B | €145 | €5,389 | +€5,244 | +3618.6% |
| Recurring financial charges | 65 | €145 | €5,389 | +€5,244 | +3618.6% |
| Profit (loss) for the period before taxes | 9903 | €211,999 | €219,253 | +€7,254 | +3.4% |
| Income taxes | 67/77 | €66,521 | €68,120 | +€1,599 | +2.4% |
| Profit (loss) for the period | 9904 | €145,478 | €151,133 | +€5,655 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €145,478 | €151,133 | +€5,655 | +3.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.