BOSMANS BURO: 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 BURO
Largest movements
- Cash -€34,654
down €34,654 (-39.1%), from €88,574 to €53,920
mainly Other debts (-€34,539) and Debts after one year (-€29,833)
- Intangible fixed assets -€15,400
down €15,400 (-28.8%), from €53,541 to €38,141
- Receivables within one year +€13,668
up €13,668 (+10.0%), from €137,346 to €151,014
of which Other amounts receivable: +€12,837
- Other debts -€34,539
down €34,539 (-57.9%), from €59,702 to €25,163
- Profit (loss) carried forward +€32,756
up €32,756 (+33.8%), from €96,820 to €129,576
- Debts after one year -€29,833
down €29,833 (-19.2%), from €155,030 to €125,197
- Tax, wage and social debts +€6,490
up €6,490 (+42.4%), from €15,323 to €21,813
of which Remuneration and social security: +€5,567
- Staff costs +€55,552
up €55,552 (+92.2%), from €60,243 to €115,795
- Gross operating margin +€29,211
up €29,211 (+14.4%), from €202,417 to €231,628
- Taxes -€11,046
down €11,046 (-40.4%), from €27,338 to €16,293
- Depreciation -€4,860
down €4,860 (-12.1%), from €40,227 to €35,367
- Financial charges -€3,492
down €3,492 (-55.3%), from €6,314 to €2,822
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €580,946 | €547,965 | -€32,981 | -5.7% |
| Fixed assets | 21/28 | €299,336 | €279,968 | -€19,369 | -6.5% |
| Intangible fixed assets | 21 | €53,541 | €38,141 | -€15,400 | -28.8% |
| Tangible fixed assets | 22/27 | €245,630 | €241,661 | -€3,969 | -1.6% |
| Land and buildings | 22 | €243,059 | €224,233 | -€18,826 | -7.7% |
| Furniture and vehicles | 24 | €2,571 | €17,428 | +€14,857 | +578% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €281,610 | €267,998 | -€13,612 | -4.8% |
| Amounts receivable within one year | 40/41 | €137,346 | €151,014 | +€13,668 | +10.0% |
| Trade receivables | 40 | €24,105 | €24,936 | +€831 | +3.4% |
| Other amounts receivable | 41 | €113,241 | €126,078 | +€12,837 | +11.3% |
| Current investments | 50/53 | €51,601 | €56,680 | +€5,079 | +9.8% |
| Cash at bank and in hand | 54/58 | €88,574 | €53,920 | -€34,654 | -39.1% |
| Deferred charges and accrued income | 490/1 | €4,090 | €6,384 | +€2,294 | +56.1% |
| Total equity and liabilities | 10/49 | €580,946 | €547,965 | -€32,981 | -5.7% |
| Equity | 10/15 | €313,203 | €345,959 | +€32,756 | +10.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €154,883 | €154,883 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,218 | €8,218 | = | 0.0% |
| Legal reserve | 130 | €8,218 | €8,218 | = | 0.0% |
| Distributable reserves | 133 | €146,665 | €146,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,820 | €129,576 | +€32,756 | +33.8% |
| Amounts payable | 17/49 | €267,743 | €202,006 | -€65,737 | -24.6% |
| Amounts payable after more than one year | 17 | €155,030 | €125,197 | -€29,833 | -19.2% |
| Financial debts | 170/4 | €155,030 | €125,197 | -€29,833 | -19.2% |
| Amounts payable within one year | 42/48 | €112,713 | €76,809 | -€35,904 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €33,288 | €29,832 | -€3,455 | -10.4% |
| Trade debts | 44 | €4,400 | - | -€4,400 | |
| Suppliers | 440/4 | €4,400 | - | -€4,400 | |
| Taxes, remuneration and social security | 45 | €15,323 | €21,813 | +€6,490 | +42.4% |
| Taxes | 450/3 | €2,918 | €3,841 | +€923 | +31.6% |
| Remuneration and social security | 454/9 | €12,405 | €17,972 | +€5,567 | +44.9% |
| Other amounts payable | 47/48 | €59,702 | €25,163 | -€34,539 | -57.9% |
| Remuneration, social security and pensions | 62 | €60,243 | €115,795 | +€55,552 | +92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,227 | €35,367 | -€4,860 | -12.1% |
| Other operating charges | 640/8 | €5,038 | €5,260 | +€222 | +4.4% |
| Non-recurring operating charges | 66A | €109 | - | -€109 | |
| Gross operating margin | 9900 | €202,417 | €231,628 | +€29,211 | +14.4% |
| Operating profit (loss) | 9901 | €96,800 | €75,205 | -€21,595 | -22.3% |
| Financial income | 75/76B | €4,766 | €1,665 | -€3,101 | -65.1% |
| Recurring financial income | 75 | €4,766 | €1,665 | -€3,101 | -65.1% |
| Financial charges | 65/66B | €6,314 | €2,822 | -€3,492 | -55.3% |
| Recurring financial charges | 65 | €6,314 | €2,822 | -€3,492 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €95,253 | €74,049 | -€21,204 | -22.3% |
| Income taxes | 67/77 | €27,338 | €16,293 | -€11,046 | -40.4% |
| Profit (loss) for the period | 9904 | €67,915 | €57,756 | -€10,159 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,915 | €57,756 | -€10,159 | -15.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.