Bosmans Cédric: 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 Cédric
Largest movements
- Cash -€25,870
down €25,870 (-81.4%), from €31,777 to €5,907
mainly Contributions, distributions and other (-€39,284) and Trade debts (-€5,655)
- Receivables within one year +€3,961
up €3,961 (+43.2%), from €9,163 to €13,124
of which Trade receivables: +€2,451
- Deferred charges and accrued income -€2,702
down €2,702 (-42.0%), from €6,432 to €3,730
- Tangible fixed assets +€1,468
up €1,468 (+78.5%), from €1,869 to €3,337
of which Plant, machinery and equipment: +€1,933
- Reserves -€29,154
down €29,154 (-74.2%), from €39,284 to €10,131
- Other debts +€11,303
up €11,303, from €0 to €11,303
- Trade debts -€5,655
down €5,655 (-79.5%), from €7,115 to €1,460
- Gross operating margin -€6,859
down €6,859 (-30.9%), from €22,191 to €15,332
- Taxes -€1,487
down €1,487 (-31.1%), from €4,781 to €3,294
- Other operating charges +€400
new in 2025: €400
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 | €49,241 | €26,098 | -€23,143 | -47.0% |
| Fixed assets | 21/28 | €1,869 | €3,337 | +€1,468 | +78.5% |
| Tangible fixed assets | 22/27 | €1,869 | €3,337 | +€1,468 | +78.5% |
| Plant, machinery and equipment | 23 | €1,405 | €3,337 | +€1,933 | +138% |
| Furniture and vehicles | 24 | €464 | €0 | -€464 | -100% |
| Current assets | 29/58 | €47,372 | €22,761 | -€24,611 | -52.0% |
| Amounts receivable within one year | 40/41 | €9,163 | €13,124 | +€3,961 | +43.2% |
| Trade receivables | 40 | - | €2,451 | +€2,451 | |
| Other amounts receivable | 41 | €9,163 | €10,673 | +€1,510 | +16.5% |
| Cash at bank and in hand | 54/58 | €31,777 | €5,907 | -€25,870 | -81.4% |
| Deferred charges and accrued income | 490/1 | €6,432 | €3,730 | -€2,702 | -42.0% |
| Total equity and liabilities | 10/49 | €49,241 | €26,098 | -€23,143 | -47.0% |
| Equity | 10/15 | €40,784 | €11,631 | -€29,154 | -71.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €39,284 | €10,131 | -€29,154 | -74.2% |
| Distributable reserves | 133 | €39,284 | €10,131 | -€29,154 | -74.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,456 | €14,467 | +€6,011 | +71.1% |
| Amounts payable within one year | 42/48 | €7,115 | €12,764 | +€5,648 | +79.4% |
| Trade debts | 44 | €7,115 | €1,460 | -€5,655 | -79.5% |
| Suppliers | 440/4 | €7,115 | €1,460 | -€5,655 | -79.5% |
| Other amounts payable | 47/48 | €0 | €11,303 | +€11,303 | |
| Accrued charges and deferred income | 492/3 | €1,341 | €1,704 | +€363 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,076 | €1,188 | +€112 | +10.4% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €22,191 | €15,332 | -€6,859 | -30.9% |
| Operating profit (loss) | 9901 | €21,115 | €13,745 | -€7,370 | -34.9% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100% |
| Financial charges | 65/66B | €297 | €320 | +€24 | +8.0% |
| Recurring financial charges | 65 | €297 | €320 | +€24 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €20,832 | €13,425 | -€7,407 | -35.6% |
| Income taxes | 67/77 | €4,781 | €3,294 | -€1,487 | -31.1% |
| Profit (loss) for the period | 9904 | €16,051 | €10,131 | -€5,920 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,051 | €10,131 | -€5,920 | -36.9% |
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 25 October 2026 via checked.be.