BOSMANS PARTNERS: what changed
BOSMANS PARTNERS
Largest movements
- Receivables within one year +€9,823
up €9,823 (+134%), from €7,351 to €17,174
of which Trade receivables: +€11,176
- Cash +€9,391
up €9,391 (+4.3%), from €220,088 to €229,480
mainly Net result for the year (+€32,460) and Tax, wage and social debts (+€8,865)
- Tangible fixed assets -€3,147
down €3,147 (-100%), from €3,147 to €0
- Reserves +€32,460
up €32,460 (+20.5%), from €158,354 to €190,814
- Debts after one year -€24,000
down €24,000 (-54.9%), from €43,723 to €19,723
- Tax, wage and social debts +€8,865
up €8,865 (+138%), from €6,416 to €15,281
of which Taxes: +€7,115
- Gross operating margin +€4,634
up €4,634 (+9.2%), from €50,118 to €54,751
- Taxes +€2,922
up €2,922 (+19.9%), from €14,708 to €17,631
- Depreciation -€1,957
down €1,957 (-38.3%), from €5,104 to €3,147
- Financial charges -€1,650
down €1,650 (-39.5%), from €4,177 to €2,527
- Financial income +€1,183
up €1,183 (+86.0%), from €1,375 to €2,559
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,230 | €248,708 | +€16,478 | +7.1% |
| Fixed assets | 21/28 | €3,147 | €0 | -€3,147 | -100% |
| Tangible fixed assets | 22/27 | €3,147 | €0 | -€3,147 | -100% |
| Furniture and vehicles | 24 | €3,147 | €0 | -€3,147 | -100% |
| Current assets | 29/58 | €229,083 | €248,708 | +€19,625 | +8.6% |
| Amounts receivable within one year | 40/41 | €7,351 | €17,174 | +€9,823 | +134% |
| Trade receivables | 40 | €5,997 | €17,174 | +€11,176 | +186% |
| Other amounts receivable | 41 | €1,353 | €0 | -€1,353 | -100% |
| Cash at bank and in hand | 54/58 | €220,088 | €229,480 | +€9,391 | +4.3% |
| Deferred charges and accrued income | 490/1 | €1,644 | €2,055 | +€411 | +25.0% |
| Total equity and liabilities | 10/49 | €232,230 | €248,708 | +€16,478 | +7.1% |
| Equity | 10/15 | €176,954 | €209,414 | +€32,460 | +18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,354 | €190,814 | +€32,460 | +20.5% |
| Distributable reserves | 133 | €158,354 | €190,814 | +€32,460 | +20.5% |
| Amounts payable | 17/49 | €55,276 | €39,294 | -€15,982 | -28.9% |
| Amounts payable after more than one year | 17 | €43,723 | €19,723 | -€24,000 | -54.9% |
| Other amounts payable | 178/9 | €43,723 | €19,723 | -€24,000 | -54.9% |
| Amounts payable within one year | 42/48 | €10,964 | €19,278 | +€8,314 | +75.8% |
| Trade debts | 44 | €1,017 | €276 | -€741 | -72.8% |
| Suppliers | 440/4 | €1,017 | €276 | -€741 | -72.8% |
| Taxes, remuneration and social security | 45 | €6,416 | €15,281 | +€8,865 | +138% |
| Taxes | 450/3 | €6,416 | €13,531 | +€7,115 | +111% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €3,531 | €3,721 | +€190 | +5.4% |
| Accrued charges and deferred income | 492/3 | €589 | €293 | -€296 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,104 | €3,147 | -€1,957 | -38.3% |
| Other operating charges | 640/8 | €1,012 | €1,545 | +€532 | +52.6% |
| Gross operating margin | 9900 | €50,118 | €54,751 | +€4,634 | +9.2% |
| Operating profit (loss) | 9901 | €44,001 | €50,059 | +€6,058 | +13.8% |
| Financial income | 75/76B | €1,375 | €2,559 | +€1,183 | +86.0% |
| Recurring financial income | 75 | €1,375 | €2,559 | +€1,183 | +86.0% |
| Financial charges | 65/66B | €4,177 | €2,527 | -€1,650 | -39.5% |
| Recurring financial charges | 65 | €4,177 | €2,527 | -€1,650 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €41,199 | €50,090 | +€8,891 | +21.6% |
| Income taxes | 67/77 | €14,708 | €17,631 | +€2,922 | +19.9% |
| Profit (loss) for the period | 9904 | €26,491 | €32,460 | +€5,969 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,491 | €32,460 | +€5,969 | +22.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.