Bosmans Retail: 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 Retail
Largest movements
- Stocks and contracts -€694,655
down €694,655 (-100%), from €694,655 to €0
- Cash +€136,274
up €136,274 (+43.4%), from €314,172 to €450,446
mainly Stocks and contracts (+€694,655) and Investment in fixed assets (net) (+€70,459)
- Receivables within one year +€127,099
up €127,099 (+111%), from €114,475 to €241,573
of which Other amounts receivable: +€142,396
- Tangible fixed assets -€72,709
down €72,709 (-100%), from €72,709 to €0
of which Plant, machinery and equipment: -€71,565
- Deferred charges and accrued income +€52,484
new in 2025: €52,484
- Other debts -€197,556
down €197,556 (-51.4%), from €384,232 to €186,677
- Trade debts -€192,243
down €192,243 (-93.1%), from €206,602 to €14,358
- Tax, wage and social debts -€62,656
down €62,656 (-83.7%), from €74,868 to €12,212
of which Remuneration and social security: -€58,013
- Gross operating margin -€225,126
down €225,126 (-37.3%), from €603,248 to €378,122
- Staff costs -€47,504
down €47,504 (-12.6%), from €377,422 to €329,919
- Depreciation -€26,647
down €26,647 (-99.5%), from €26,774 to €127
- Taxes -€15,892
down €15,892 (-69.6%), from €22,843 to €6,950
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 | €1,196,010 | €746,626 | -€449,384 | -37.6% |
| Fixed assets | 21/28 | €72,709 | €2,123 | -€70,586 | -97.1% |
| Intangible fixed assets | 21 | - | €2,123 | +€2,123 | |
| Tangible fixed assets | 22/27 | €72,709 | €0 | -€72,709 | -100% |
| Plant, machinery and equipment | 23 | €71,565 | €0 | -€71,565 | -100% |
| Furniture and vehicles | 24 | €1,144 | €0 | -€1,144 | -100% |
| Current assets | 29/58 | €1,123,302 | €744,503 | -€378,798 | -33.7% |
| Stocks and contracts in progress | 3 | €694,655 | €0 | -€694,655 | -100% |
| Stocks | 30/36 | €694,655 | €0 | -€694,655 | -100% |
| Amounts receivable within one year | 40/41 | €114,475 | €241,573 | +€127,099 | +111% |
| Trade receivables | 40 | €107,237 | €91,940 | -€15,297 | -14.3% |
| Other amounts receivable | 41 | €7,237 | €149,633 | +€142,396 | +1,968% |
| Cash at bank and in hand | 54/58 | €314,172 | €450,446 | +€136,274 | +43.4% |
| Deferred charges and accrued income | 490/1 | - | €52,484 | +€52,484 | |
| Total equity and liabilities | 10/49 | €1,196,010 | €746,626 | -€449,384 | -37.6% |
| Equity | 10/15 | €524,857 | €533,379 | +€8,522 | +1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €510,597 | €519,119 | +€8,522 | +1.7% |
| Amounts payable | 17/49 | €671,153 | €213,247 | -€457,906 | -68.2% |
| Amounts payable within one year | 42/48 | €671,153 | €213,247 | -€457,906 | -68.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €206,602 | €14,358 | -€192,243 | -93.1% |
| Suppliers | 440/4 | €206,602 | €14,358 | -€192,243 | -93.1% |
| Advances received on contracts in progress | 46 | €5,451 | €0 | -€5,451 | -100% |
| Taxes, remuneration and social security | 45 | €74,868 | €12,212 | -€62,656 | -83.7% |
| Taxes | 450/3 | €6,298 | €1,655 | -€4,643 | -73.7% |
| Remuneration and social security | 454/9 | €68,570 | €10,557 | -€58,013 | -84.6% |
| Other amounts payable | 47/48 | €384,232 | €186,677 | -€197,556 | -51.4% |
| Non-recurring operating income | 76A | - | €93,891 | +€93,891 | |
| Remuneration, social security and pensions | 62 | €377,422 | €329,919 | -€47,504 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,774 | €127 | -€26,647 | -99.5% |
| Other operating charges | 640/8 | €4,158 | €1,994 | -€2,164 | -52.0% |
| Non-recurring operating charges | 66A | - | €29,474 | +€29,474 | |
| Gross operating margin | 9900 | €603,248 | €378,122 | -€225,126 | -37.3% |
| Operating profit (loss) | 9901 | €194,894 | €16,608 | -€178,286 | -91.5% |
| Financial income | 75/76B | €3,335 | €584 | -€2,751 | -82.5% |
| Recurring financial income | 75 | €3,335 | €584 | -€2,751 | -82.5% |
| Financial charges | 65/66B | €2,092 | €1,720 | -€372 | -17.8% |
| Recurring financial charges | 65 | €2,092 | €1,720 | -€372 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €196,137 | €15,472 | -€180,665 | -92.1% |
| Income taxes | 67/77 | €22,843 | €6,950 | -€15,892 | -69.6% |
| Profit (loss) for the period | 9904 | €173,294 | €8,522 | -€164,772 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €173,294 | €8,522 | -€164,772 | -95.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.