BOSMONT: 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.
BOSMONT
Largest movements
- Cash +€92,662
up €92,662 (+389%), from €23,825 to €116,488
mainly Net result for the year (+€81,407) and Tax, wage and social debts (+€35,217)
- Receivables within one year +€9,785
up €9,785 (+2.6%), from €379,000 to €388,784
of which Trade receivables: +€5,000
- Profit (loss) carried forward +€81,407
up €81,407 (+37.8%), from €215,129 to €296,536
- Tax, wage and social debts +€35,217
up €35,217 (+1,926%), from €1,828 to €37,045
- Gross operating margin +€84,047
up €84,047 (+130%), from €64,499 to €148,546
- Taxes +€40,461
up €40,461 (+312%), from €12,982 to €53,442
- Financial charges -€3,477
down €3,477 (-71.6%), from €4,855 to €1,379
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 | €748,428 | €858,946 | +€110,518 | +14.8% |
| Fixed assets | 21/28 | €141,164 | €149,235 | +€8,071 | +5.7% |
| Tangible fixed assets | 22/27 | €141,164 | €149,235 | +€8,071 | +5.7% |
| Land and buildings | 22 | €28,229 | €38,331 | +€10,102 | +35.8% |
| Plant, machinery and equipment | 23 | €74,485 | €72,454 | -€2,031 | -2.7% |
| Other tangible fixed assets | 26 | €38,450 | €38,450 | = | 0.0% |
| Current assets | 29/58 | €607,264 | €709,711 | +€102,447 | +16.9% |
| Amounts receivable within one year | 40/41 | €379,000 | €388,784 | +€9,785 | +2.6% |
| Trade receivables | 40 | €35,000 | €40,000 | +€5,000 | +14.3% |
| Other amounts receivable | 41 | €344,000 | €348,784 | +€4,785 | +1.4% |
| Cash at bank and in hand | 54/58 | €23,825 | €116,488 | +€92,662 | +389% |
| Deferred charges and accrued income | 490/1 | €204,439 | €204,439 | = | 0.0% |
| Total equity and liabilities | 10/49 | €748,428 | €858,946 | +€110,518 | +14.8% |
| Equity | 10/15 | €614,753 | €696,160 | +€81,407 | +13.2% |
| Contributions | 10/11 | €335,196 | €335,196 | = | 0.0% |
| Capital | 10 | €335,000 | €335,000 | = | 0.0% |
| Issued capital | 100 | €335,000 | €335,000 | = | 0.0% |
| Contributions outside capital | 11 | €196 | €196 | = | 0.0% |
| Share premium | 1100/10 | €196 | €196 | = | 0.0% |
| Reserves | 13 | €64,427 | €64,427 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,500 | €33,500 | = | 0.0% |
| Legal reserve | 130 | €33,500 | €33,500 | = | 0.0% |
| Distributable reserves | 133 | €30,927 | €30,927 | = | 0.0% |
| Profit (loss) carried forward | 14 | €215,129 | €296,536 | +€81,407 | +37.8% |
| Provisions and deferred taxes | 16 | €80,000 | €80,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €80,000 | €80,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable | 17/49 | €53,676 | €82,786 | +€29,110 | +54.2% |
| Amounts payable after more than one year | 17 | €45,116 | €38,254 | -€6,862 | -15.2% |
| Financial debts | 170/4 | €45,116 | €38,254 | -€6,862 | -15.2% |
| Amounts payable within one year | 42/48 | €8,560 | €44,532 | +€35,972 | +420% |
| Current portion of amounts payable after more than one year | 42 | €6,732 | €6,862 | +€130 | +1.9% |
| Trade debts | 44 | - | €625 | +€625 | |
| Suppliers | 440/4 | - | €625 | +€625 | |
| Taxes, remuneration and social security | 45 | €1,828 | €37,045 | +€35,217 | +1,926% |
| Taxes | 450/3 | €1,828 | €37,045 | +€35,217 | +1,926% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,197 | €18,644 | +€1,447 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,396 | €6,014 | +€618 | +11.5% |
| Other operating charges | 640/8 | €11,299 | €11,088 | -€211 | -1.9% |
| Gross operating margin | 9900 | €64,499 | €148,546 | +€84,047 | +130% |
| Operating profit (loss) | 9901 | €47,803 | €131,444 | +€83,640 | +175% |
| Financial income | 75/76B | €4,691 | €4,785 | +€94 | +2.0% |
| Recurring financial income | 75 | €4,691 | €4,785 | +€94 | +2.0% |
| Financial charges | 65/66B | €4,855 | €1,379 | -€3,477 | -71.6% |
| Recurring financial charges | 65 | €4,855 | €1,379 | -€3,477 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | €47,639 | €134,849 | +€87,210 | +183% |
| Income taxes | 67/77 | €12,982 | €53,442 | +€40,461 | +312% |
| Profit (loss) for the period | 9904 | €34,657 | €81,407 | +€46,750 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €34,657 | €81,407 | +€46,750 | +135% |
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.