BOSMimmo: what changed
Two fiscal 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.
BOSMimmo
Largest movements
- Tangible fixed assets -€63,604
down €63,604 (-8.8%), from €719,912 to €656,307
- Receivables within one year +€55,640
up €55,640 (+96.9%), from €57,419 to €113,059
of which Trade receivables: +€42,080
- Debts after one year -€31,413
down €31,413 (-28.3%), from €110,912 to €79,499
- Other debts +€22,191
up €22,191 (+77.7%), from €28,543 to €50,734
- Reserves -€13,233
down €13,233 (-2.2%), from €597,659 to €584,426
of which Distributable reserves: -€13,233
- Tax, wage and social debts +€9,512
up €9,512 (+241.4%), from €3,940 to €13,451
- Depreciation -€18,977
down €18,977 (-21.7%), from €87,538 to €68,561
- Taxes +€5,572
up €5,572 (+141.4%), from €3,940 to €9,512
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.
Cash bridge derived
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 | €789,103 | €777,645 | -€11,458 | -1.5% |
| Fixed assets | 21/28 | €719,912 | €656,307 | -€63,604 | -8.8% |
| Tangible fixed assets | 22/27 | €719,912 | €656,307 | -€63,604 | -8.8% |
| Land and buildings | 22 | €719,912 | €656,307 | -€63,604 | -8.8% |
| Current assets | 29/58 | €69,192 | €121,338 | +€52,146 | +75.4% |
| Amounts receivable within one year | 40/41 | €57,419 | €113,059 | +€55,640 | +96.9% |
| Trade receivables | 40 | €52,600 | €94,680 | +€42,080 | +80.0% |
| Other amounts receivable | 41 | €4,819 | €18,379 | +€13,560 | +281.4% |
| Cash at bank and in hand | 54/58 | €11,773 | €8,279 | -€3,494 | -29.7% |
| Total equity and liabilities | 10/49 | €789,103 | €777,645 | -€11,458 | -1.5% |
| Equity | 10/15 | €615,781 | €602,548 | -€13,233 | -2.1% |
| Contributions | 10/11 | €18,122 | €18,122 | = | 0.0% |
| Reserves | 13 | €597,659 | €584,426 | -€13,233 | -2.2% |
| Non-distributable reserves | 130/1 | €1,812 | €1,812 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,812 | €1,812 | = | 0.0% |
| Distributable reserves | 133 | €595,847 | €582,613 | -€13,233 | -2.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €173,322 | €175,097 | +€1,775 | +1.0% |
| Amounts payable after more than one year | 17 | €110,912 | €79,499 | -€31,413 | -28.3% |
| Financial debts | 170/4 | €110,912 | €79,499 | -€31,413 | -28.3% |
| Amounts payable within one year | 42/48 | €62,410 | €95,598 | +€33,188 | +53.2% |
| Current portion of amounts payable after more than one year | 42 | €29,927 | €31,413 | +€1,486 | +5.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,940 | €13,451 | +€9,512 | +241.4% |
| Taxes | 450/3 | €3,940 | €13,451 | +€9,512 | +241.4% |
| Other amounts payable | 47/48 | €28,543 | €50,734 | +€22,191 | +77.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,538 | €68,561 | -€18,977 | -21.7% |
| Other operating charges | 640/8 | €10,912 | €11,254 | +€342 | +3.1% |
| Gross operating margin | 9900 | €120,928 | €120,173 | -€756 | -0.6% |
| Operating profit (loss) | 9901 | €22,478 | €40,358 | +€17,880 | +79.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €8,033 | €6,984 | -€1,049 | -13.1% |
| Recurring financial charges | 65 | €8,033 | €6,984 | -€1,049 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €14,445 | €33,374 | +€18,929 | +131.0% |
| Income taxes | 67/77 | €3,940 | €9,512 | +€5,572 | +141.4% |
| Profit (loss) for the period | 9904 | €10,506 | €23,863 | +€13,357 | +127.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,506 | €23,863 | +€13,357 | +127.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.