Bosmans Consulting: 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 Consulting
Largest movements
- Cash -€13,116
down €13,116 (-20.0%), from €65,439 to €52,324
mainly Contributions, distributions and other (-€51,557) and Trade debts (-€2,862)
- Deferred charges and accrued income -€3,856
down €3,856 (-100%), from €3,856 to €0
- Receivables within one year +€1,425
up €1,425 (+148%), from €964 to €2,389
of which Other amounts receivable: +€1,247
- Tangible fixed assets -€1,013
down €1,013 (-13.3%), from €7,607 to €6,593
of which Other tangible fixed assets: -€788
- Reserves -€13,592
down €13,592 (-25.4%), from €53,417 to €39,824
of which Distributable reserves: -€13,592
- Trade debts -€2,862
down €2,862 (-86.9%), from €3,295 to €433
- Gross operating margin -€17,171
down €17,171 (-25.1%), from €68,291 to €51,120
- Taxes -€3,377
down €3,377 (-25.4%), from €13,297 to €9,919
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 | €77,865 | €61,306 | -€16,560 | -21.3% |
| Fixed assets | 21/28 | €7,607 | €6,593 | -€1,013 | -13.3% |
| Tangible fixed assets | 22/27 | €7,607 | €6,593 | -€1,013 | -13.3% |
| Furniture and vehicles | 24 | €665 | €440 | -€225 | -33.9% |
| Other tangible fixed assets | 26 | €6,941 | €6,153 | -€788 | -11.4% |
| Current assets | 29/58 | €70,259 | €54,713 | -€15,546 | -22.1% |
| Amounts receivable within one year | 40/41 | €964 | €2,389 | +€1,425 | +148% |
| Trade receivables | 40 | €130 | €308 | +€178 | +137% |
| Other amounts receivable | 41 | €834 | €2,081 | +€1,247 | +150% |
| Cash at bank and in hand | 54/58 | €65,439 | €52,324 | -€13,116 | -20.0% |
| Deferred charges and accrued income | 490/1 | €3,856 | €0 | -€3,856 | -100% |
| Total equity and liabilities | 10/49 | €77,865 | €61,306 | -€16,560 | -21.3% |
| Equity | 10/15 | €72,017 | €58,424 | -€13,592 | -18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,417 | €39,824 | -€13,592 | -25.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,557 | €37,964 | -€13,592 | -26.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,849 | €2,881 | -€2,967 | -50.7% |
| Amounts payable within one year | 42/48 | €5,849 | €2,881 | -€2,967 | -50.7% |
| Trade debts | 44 | €3,295 | €433 | -€2,862 | -86.9% |
| Suppliers | 440/4 | €3,295 | €433 | -€2,862 | -86.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,554 | €2,449 | -€105 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | €1,013 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €68,291 | €51,120 | -€17,171 | -25.1% |
| Operating profit (loss) | 9901 | €66,772 | €49,587 | -€17,185 | -25.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,919 | €1,703 | -€216 | -11.2% |
| Recurring financial charges | 65 | €1,919 | €1,703 | -€216 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €64,853 | €47,884 | -€16,970 | -26.2% |
| Income taxes | 67/77 | €13,297 | €9,919 | -€3,377 | -25.4% |
| Profit (loss) for the period | 9904 | €51,557 | €37,964 | -€13,592 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,557 | €37,964 | -€13,592 | -26.4% |
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 28 October 2026 via checked.be.