BOSMANS SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash +€7,606
up €7,606 (+18.1%), from €41,923 to €49,528
mainly Net result for the year (+€28,492) and Accrued charges and deferred income (+€6,300)
- Deferred charges and accrued income +€6,796
up €6,796 (+122%), from €5,553 to €12,349
- Current investments +€4,978
up €4,978 (+25.6%), from €19,417 to €24,396
- Tangible fixed assets -€2,197
down €2,197 (-8.0%), from €27,509 to €25,312
of which Other tangible fixed assets: -€2,485
- Reserves +€28,492
up €28,492 (+40.3%), from €70,631 to €99,123
of which Distributable reserves: +€28,492
- Other debts -€12,686
down €12,686 (-90.4%), from €14,027 to €1,340
- Accrued charges and deferred income +€6,300
new in 2025: €6,300
- Trade debts -€4,697
down €4,697 (-52.4%), from €8,972 to €4,275
- Staff costs +€57,410
up €57,410 (+12,998%), from €442 to €57,852
- Gross operating margin +€32,111
up €32,111 (+44.9%), from €71,571 to €103,682
- Depreciation -€4,771
down €4,771 (-57.4%), from €8,308 to €3,537
- Taxes -€3,229
down €3,229 (-17.8%), from €18,190 to €14,962
- Financial income +€2,049
up €2,049 (+1,824%), from €112 to €2,162
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 | €135,221 | €152,540 | +€17,319 | +12.8% |
| Fixed assets | 21/28 | €27,509 | €25,312 | -€2,197 | -8.0% |
| Tangible fixed assets | 22/27 | €27,509 | €25,312 | -€2,197 | -8.0% |
| Plant, machinery and equipment | 23 | €336 | €224 | -€112 | -33.3% |
| Furniture and vehicles | 24 | €948 | €1,347 | +€399 | +42.1% |
| Other tangible fixed assets | 26 | €26,225 | €23,741 | -€2,485 | -9.5% |
| Current assets | 29/58 | €107,712 | €127,228 | +€19,516 | +18.1% |
| Amounts receivable within one year | 40/41 | €40,819 | €40,955 | +€137 | +0.3% |
| Trade receivables | 40 | €40,759 | €40,955 | +€196 | +0.5% |
| Other amounts receivable | 41 | €60 | €0 | -€60 | -100% |
| Current investments | 50/53 | €19,417 | €24,396 | +€4,978 | +25.6% |
| Cash at bank and in hand | 54/58 | €41,923 | €49,528 | +€7,606 | +18.1% |
| Deferred charges and accrued income | 490/1 | €5,553 | €12,349 | +€6,796 | +122% |
| Total equity and liabilities | 10/49 | €135,221 | €152,540 | +€17,319 | +12.8% |
| Equity | 10/15 | €89,231 | €117,723 | +€28,492 | +31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,631 | €99,123 | +€28,492 | +40.3% |
| 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 | €68,771 | €97,263 | +€28,492 | +41.4% |
| Amounts payable | 17/49 | €45,990 | €34,817 | -€11,173 | -24.3% |
| Amounts payable within one year | 42/48 | €45,990 | €28,517 | -€17,473 | -38.0% |
| Trade debts | 44 | €8,972 | €4,275 | -€4,697 | -52.4% |
| Suppliers | 440/4 | €8,972 | €4,275 | -€4,697 | -52.4% |
| Taxes, remuneration and social security | 45 | €22,991 | €22,902 | -€89 | -0.4% |
| Taxes | 450/3 | €19,963 | €16,213 | -€3,750 | -18.8% |
| Remuneration and social security | 454/9 | €3,028 | €6,689 | +€3,661 | +121% |
| Other amounts payable | 47/48 | €14,027 | €1,340 | -€12,686 | -90.4% |
| Accrued charges and deferred income | 492/3 | - | €6,300 | +€6,300 | |
| Remuneration, social security and pensions | 62 | €442 | €57,852 | +€57,410 | +12,998% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,308 | €3,537 | -€4,771 | -57.4% |
| Other operating charges | 640/8 | €1,933 | €755 | -€1,178 | -60.9% |
| Gross operating margin | 9900 | €71,571 | €103,682 | +€32,111 | +44.9% |
| Operating profit (loss) | 9901 | €60,889 | €41,538 | -€19,351 | -31.8% |
| Financial income | 75/76B | €112 | €2,162 | +€2,049 | +1,824% |
| Recurring financial income | 75 | €112 | €2,162 | +€2,049 | +1,824% |
| Financial charges | 65/66B | €663 | €246 | -€417 | -62.9% |
| Recurring financial charges | 65 | €663 | €246 | -€417 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | €60,338 | €43,454 | -€16,884 | -28.0% |
| Income taxes | 67/77 | €18,190 | €14,962 | -€3,229 | -17.8% |
| Profit (loss) for the period | 9904 | €42,147 | €28,492 | -€13,655 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,147 | €28,492 | -€13,655 | -32.4% |
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 23 October 2026 via checked.be.