Bosmans Production: what changed
Bosmans Production
Largest movements
- Cash -€15,190
down €15,190 (-76.4%), from €19,872 to €4,682
mainly Investment in fixed assets (net) (-€15,889) and Receivables within one year (-€12,335)
- Receivables within one year +€12,335
up €12,335 (+80.4%), from €15,351 to €27,687
- Tangible fixed assets +€11,772
up €11,772 (+288%), from €4,084 to €15,856
- Deferred charges and accrued income +€549
new in 2025: €549
- Profit (loss) carried forward -€8,120
down €8,120 (-75.6%), from €10,734 to €2,614
- Debts after one year +€7,963
new in 2025: €7,963
- Other debts +€6,703
up €6,703 (+868%), from €772 to €7,475
- Current portion of long-term debt +€2,872
new in 2025: €2,872
- Tax, wage and social debts -€1,173
down €1,173 (-28.2%), from €4,158 to €2,986
- Gross operating margin -€2,485
down €2,485 (-854%), from -€291 to -€2,775
- Depreciation +€2,332
up €2,332 (+131%), from €1,785 to €4,117
- Write-downs +€620
new in 2025: €620
- Other operating charges -€387
down €387 (-75.2%), from €515 to €128
- Financial charges +€264
up €264 (+120%), from €220 to €485
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 | €39,307 | €48,773 | +€9,466 | +24.1% |
| Fixed assets | 21/28 | €4,084 | €15,856 | +€11,772 | +288% |
| Tangible fixed assets | 22/27 | €4,084 | €15,856 | +€11,772 | +288% |
| Furniture and vehicles | 24 | €4,084 | €15,856 | +€11,772 | +288% |
| Current assets | 29/58 | €35,223 | €32,917 | -€2,306 | -6.5% |
| Amounts receivable within one year | 40/41 | €15,351 | €27,687 | +€12,335 | +80.4% |
| Trade receivables | 40 | €15,351 | €27,687 | +€12,335 | +80.4% |
| Cash at bank and in hand | 54/58 | €19,872 | €4,682 | -€15,190 | -76.4% |
| Deferred charges and accrued income | 490/1 | - | €549 | +€549 | |
| Total equity and liabilities | 10/49 | €39,307 | €48,773 | +€9,466 | +24.1% |
| Equity | 10/15 | €10,735 | €2,615 | -€8,120 | -75.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,734 | €2,614 | -€8,120 | -75.6% |
| Amounts payable | 17/49 | €28,571 | €46,158 | +€17,587 | +61.6% |
| Amounts payable after more than one year | 17 | - | €7,963 | +€7,963 | |
| Financial debts | 170/4 | - | €7,963 | +€7,963 | |
| Amounts payable within one year | 42/48 | €28,571 | €38,028 | +€9,456 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | - | €2,872 | +€2,872 | |
| Trade debts | 44 | €23,641 | €24,694 | +€1,054 | +4.5% |
| Suppliers | 440/4 | €23,641 | €24,694 | +€1,054 | +4.5% |
| Taxes, remuneration and social security | 45 | €4,158 | €2,986 | -€1,173 | -28.2% |
| Taxes | 450/3 | €4,158 | €2,986 | -€1,173 | -28.2% |
| Other amounts payable | 47/48 | €772 | €7,475 | +€6,703 | +868% |
| Accrued charges and deferred income | 492/3 | - | €167 | +€167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,785 | €4,117 | +€2,332 | +131% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €620 | +€620 | |
| Other operating charges | 640/8 | €515 | €128 | -€387 | -75.2% |
| Gross operating margin | 9900 | -€291 | -€2,775 | -€2,485 | -854% |
| Operating profit (loss) | 9901 | -€2,591 | -€7,639 | -€5,049 | -195% |
| Financial income | 75/76B | €6 | €5 | -€1 | -21.6% |
| Recurring financial income | 75 | €6 | €5 | -€1 | -21.6% |
| Financial charges | 65/66B | €220 | €485 | +€264 | +120% |
| Recurring financial charges | 65 | €220 | €485 | +€264 | +120% |
| Profit (loss) for the period before taxes | 9903 | -€2,805 | -€8,119 | -€5,315 | -190% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€2,805 | -€8,120 | -€5,316 | -190% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,805 | -€8,120 | -€5,316 | -190% |
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 3 November 2026 via checked.be.