Bosmarter: 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.
Bosmarter
Largest movements
- Cash +€24,521
up €24,521 (+285%), from €8,607 to €33,127
mainly Net result for the year (+€33,458) and Tax, wage and social debts (+€8,039)
- Tangible fixed assets +€15,496
new in 2025: €15,496
- Formation expenses -€2,337
down €2,337 (-100%), from €2,337 to €0
- Receivables within one year -€1,526
down €1,526 (-8.4%), from €18,165 to €16,639
of which Other amounts receivable: -€917
- Reserves +€32,625
up €32,625 (+433%), from €7,529 to €40,153
- Tax, wage and social debts +€8,039
up €8,039 (+91.5%), from €8,789 to €16,828
- Other debts -€5,108
down €5,108 (-85.8%), from €5,951 to €843
- Gross operating margin +€36,057
up €36,057 (+319%), from €11,311 to €47,368
- Taxes +€7,882
up €7,882 (+347%), from €2,269 to €10,151
- Depreciation +€1,713
up €1,713 (+262%), from €653 to €2,365
- Other operating charges +€759
new in 2025: €759
- Financial charges +€637
up €637 (+34,430%), from €2 to €639
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 | €29,109 | €65,401 | +€36,293 | +125% |
| Formation expenses | 20 | €2,337 | €0 | -€2,337 | -100% |
| Fixed assets | 21/28 | - | €15,496 | +€15,496 | |
| Tangible fixed assets | 22/27 | - | €15,496 | +€15,496 | |
| Furniture and vehicles | 24 | - | €15,496 | +€15,496 | |
| Current assets | 29/58 | €26,772 | €49,905 | +€23,133 | +86.4% |
| Amounts receivable within one year | 40/41 | €18,165 | €16,639 | -€1,526 | -8.4% |
| Trade receivables | 40 | €17,248 | €16,639 | -€609 | -3.5% |
| Other amounts receivable | 41 | €917 | €0 | -€917 | -100% |
| Cash at bank and in hand | 54/58 | €8,607 | €33,127 | +€24,521 | +285% |
| Deferred charges and accrued income | 490/1 | - | €138 | +€138 | |
| Total equity and liabilities | 10/49 | €29,109 | €65,401 | +€36,293 | +125% |
| Equity | 10/15 | €11,529 | €44,153 | +€32,625 | +283% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €7,529 | €40,153 | +€32,625 | +433% |
| Distributable reserves | 133 | €7,529 | €40,153 | +€32,625 | +433% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,580 | €21,248 | +€3,668 | +20.9% |
| Amounts payable within one year | 42/48 | €17,580 | €20,762 | +€3,182 | +18.1% |
| Trade debts | 44 | €2,841 | €3,091 | +€250 | +8.8% |
| Suppliers | 440/4 | €2,841 | €3,091 | +€250 | +8.8% |
| Taxes, remuneration and social security | 45 | €8,789 | €16,828 | +€8,039 | +91.5% |
| Taxes | 450/3 | €8,789 | €16,828 | +€8,039 | +91.5% |
| Other amounts payable | 47/48 | €5,951 | €843 | -€5,108 | -85.8% |
| Accrued charges and deferred income | 492/3 | - | €486 | +€486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €653 | €2,365 | +€1,713 | +262% |
| Other operating charges | 640/8 | - | €759 | +€759 | |
| Gross operating margin | 9900 | €11,311 | €47,368 | +€36,057 | +319% |
| Operating profit (loss) | 9901 | €10,658 | €44,243 | +€33,585 | +315% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €2 | €639 | +€637 | +34,430% |
| Recurring financial charges | 65 | €2 | €639 | +€637 | +34,430% |
| Profit (loss) for the period before taxes | 9903 | €10,656 | €43,608 | +€32,952 | +309% |
| Income taxes | 67/77 | €2,269 | €10,151 | +€7,882 | +347% |
| Profit (loss) for the period | 9904 | €8,388 | €33,458 | +€25,070 | +299% |
| Profit (loss) for the period to be appropriated | 9905 | €8,388 | €33,458 | +€25,070 | +299% |
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 14 October 2026 via checked.be.