BOSMANS TECHNICS: 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 TECHNICS
Largest movements
- Tangible fixed assets -€60,811
down €60,811 (-95.3%), from €63,821 to €3,010
of which Leasing and similar rights: -€60,755
- Receivables within one year +€28,649
up €28,649 (+199%), from €14,404 to €43,053
of which Other amounts receivable: +€37,103
- Stocks and contracts +€5,389
up €5,389 (+402%), from €1,341 to €6,730
of which Contracts in progress: +€5,389
- Cash +€2,419
up €2,419 (+11,704%), from €21 to €2,440
mainly Investment in fixed assets (net) (+€59,242) and Tax, wage and social debts (+€1,733)
- Deferred charges and accrued income +€924
up €924 (+36.3%), from €2,548 to €3,472
- Debts after one year -€14,190
down €14,190 (-32.9%), from €43,097 to €28,907
- Other debts -€13,984
down €13,984 (-100%), from €13,984 to €0
- Tax, wage and social debts +€1,733
up €1,733 (+69.9%), from €2,478 to €4,211
of which Taxes: +€3,711
- Current portion of long-term debt +€1,607
up €1,607 (+12.1%), from €13,259 to €14,865
- Trade debts +€1,462
up €1,462 (+40.1%), from €3,641 to €5,102
- Depreciation -€13,531
down €13,531 (-89.6%), from €15,099 to €1,568
- Gross operating margin -€12,876
down €12,876 (-41.5%), from €31,045 to €18,169
- Other operating charges +€6,219
up €6,219 (+181%), from €3,445 to €9,664
- Taxes -€937
down €937 (-38.6%), from €2,426 to €1,489
- Financial charges +€918
up €918 (+18.9%), from €4,868 to €5,786
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 | €82,135 | €58,706 | -€23,429 | -28.5% |
| Fixed assets | 21/28 | €63,821 | €3,010 | -€60,811 | -95.3% |
| Tangible fixed assets | 22/27 | €63,821 | €3,010 | -€60,811 | -95.3% |
| Plant, machinery and equipment | 23 | €1,458 | €2,021 | +€563 | +38.6% |
| Furniture and vehicles | 24 | €1,608 | €989 | -€619 | -38.5% |
| Leasing and similar rights | 25 | €60,755 | €0 | -€60,755 | -100% |
| Current assets | 29/58 | €18,314 | €55,695 | +€37,382 | +204% |
| Stocks and contracts in progress | 3 | €1,341 | €6,730 | +€5,389 | +402% |
| Stocks | 30/36 | €1,341 | €1,341 | = | 0.0% |
| Contracts in progress | 37 | - | €5,389 | +€5,389 | |
| Amounts receivable within one year | 40/41 | €14,404 | €43,053 | +€28,649 | +199% |
| Trade receivables | 40 | €12,522 | €4,068 | -€8,454 | -67.5% |
| Other amounts receivable | 41 | €1,882 | €38,985 | +€37,103 | +1,971% |
| Cash at bank and in hand | 54/58 | €21 | €2,440 | +€2,419 | +11,704% |
| Deferred charges and accrued income | 490/1 | €2,548 | €3,472 | +€924 | +36.3% |
| Total equity and liabilities | 10/49 | €82,135 | €58,706 | -€23,429 | -28.5% |
| Equity | 10/15 | €5,307 | €4,992 | -€315 | -5.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €5,207 | €4,892 | -€315 | -6.1% |
| Distributable reserves | 133 | €5,207 | €4,892 | -€315 | -6.1% |
| Amounts payable | 17/49 | €76,827 | €53,713 | -€23,114 | -30.1% |
| Amounts payable after more than one year | 17 | €43,097 | €28,907 | -€14,190 | -32.9% |
| Financial debts | 170/4 | €43,097 | €28,907 | -€14,190 | -32.9% |
| Amounts payable within one year | 42/48 | €33,522 | €24,179 | -€9,344 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €13,259 | €14,865 | +€1,607 | +12.1% |
| Financial debts | 43 | €160 | €0 | -€160 | -100% |
| Credit institutions | 430/8 | €160 | €0 | -€160 | -100% |
| Trade debts | 44 | €3,641 | €5,102 | +€1,462 | +40.1% |
| Suppliers | 440/4 | €3,641 | €5,102 | +€1,462 | +40.1% |
| Taxes, remuneration and social security | 45 | €2,478 | €4,211 | +€1,733 | +69.9% |
| Taxes | 450/3 | €500 | €4,211 | +€3,711 | +742% |
| Remuneration and social security | 454/9 | €1,978 | €0 | -€1,978 | -100% |
| Other amounts payable | 47/48 | €13,984 | €0 | -€13,984 | -100% |
| Accrued charges and deferred income | 492/3 | €208 | €628 | +€420 | +202% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,099 | €1,568 | -€13,531 | -89.6% |
| Other operating charges | 640/8 | €3,445 | €9,664 | +€6,219 | +181% |
| Gross operating margin | 9900 | €31,045 | €18,169 | -€12,876 | -41.5% |
| Operating profit (loss) | 9901 | €12,500 | €6,936 | -€5,564 | -44.5% |
| Financial income | 75/76B | €1 | €24 | +€23 | +2,125% |
| Recurring financial income | 75 | €1 | €24 | +€23 | +2,125% |
| Financial charges | 65/66B | €4,868 | €5,786 | +€918 | +18.9% |
| Recurring financial charges | 65 | €4,868 | €5,786 | +€918 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €7,633 | €1,174 | -€6,459 | -84.6% |
| Income taxes | 67/77 | €2,426 | €1,489 | -€937 | -38.6% |
| Profit (loss) for the period | 9904 | €5,207 | -€315 | -€5,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,207 | -€315 | -€5,523 |
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 13 October 2026 via checked.be.