BOSNA: 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.
BOSNA
Largest movements
- Cash +€156,594
up €156,594 (+33.8%), from €463,346 to €619,941
mainly Trade debts (+€62,466) and Net result for the year (+€55,688)
- Tangible fixed assets -€25,409
down €25,409 (-10.8%), from €236,093 to €210,684
of which Other tangible fixed assets: -€15,902
- Trade debts +€62,466
up €62,466 (+52.0%), from €120,102 to €182,568
- Profit (loss) carried forward +€55,688
up €55,688 (+32.6%), from €170,612 to €226,300
- Tax, wage and social debts +€29,449
up €29,449 (+29.3%), from €100,566 to €130,015
of which Taxes: +€18,276
- Debts after one year -€14,668
down €14,668 (-11.5%), from €127,457 to €112,790
- Staff costs +€30,726
new in 2022: €30,726
- Gross operating margin +€6,982
up €6,982 (+5.4%), from €128,809 to €135,792
- Taxes -€6,323
down €6,323 (-23.7%), from €26,713 to €20,390
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €700,925 | €833,730 | +€132,806 | +18.9% |
| Fixed assets | 21/28 | €236,093 | €210,684 | -€25,409 | -10.8% |
| Tangible fixed assets | 22/27 | €236,093 | €210,684 | -€25,409 | -10.8% |
| Land and buildings | 22 | €12,240 | €10,880 | -€1,360 | -11.1% |
| Plant, machinery and equipment | 23 | €2,185 | €418 | -€1,768 | -80.9% |
| Furniture and vehicles | 24 | €8,880 | €2,500 | -€6,380 | -71.8% |
| Other tangible fixed assets | 26 | €212,789 | €196,886 | -€15,902 | -7.5% |
| Current assets | 29/58 | €464,831 | €623,046 | +€158,215 | +34.0% |
| Amounts receivable within one year | 40/41 | €1,485 | €3,106 | +€1,621 | +109.2% |
| Trade receivables | 40 | €153 | €77 | -€77 | -50.0% |
| Other amounts receivable | 41 | €1,332 | €3,029 | +€1,697 | +127.4% |
| Cash at bank and in hand | 54/58 | €463,346 | €619,941 | +€156,594 | +33.8% |
| Total equity and liabilities | 10/49 | €700,925 | €833,730 | +€132,806 | +18.9% |
| Equity | 10/15 | €191,063 | €246,751 | +€55,688 | +29.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,612 | €226,300 | +€55,688 | +32.6% |
| Amounts payable | 17/49 | €509,862 | €586,979 | +€77,117 | +15.1% |
| Amounts payable after more than one year | 17 | €127,457 | €112,790 | -€14,668 | -11.5% |
| Financial debts | 170/4 | €127,457 | €112,790 | -€14,668 | -11.5% |
| Amounts payable within one year | 42/48 | €382,404 | €474,126 | +€91,722 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €13,410 | €17,238 | +€3,828 | +28.5% |
| Trade debts | 44 | €120,102 | €182,568 | +€62,466 | +52.0% |
| Suppliers | 440/4 | €120,102 | €182,568 | +€62,466 | +52.0% |
| Taxes, remuneration and social security | 45 | €100,566 | €130,015 | +€29,449 | +29.3% |
| Taxes | 450/3 | €86,836 | €105,112 | +€18,276 | +21.0% |
| Remuneration and social security | 454/9 | €13,730 | €24,903 | +€11,172 | +81.4% |
| Other amounts payable | 47/48 | €148,326 | €144,305 | -€4,021 | -2.7% |
| Accrued charges and deferred income | 492/3 | - | €63 | +€63 | |
| Remuneration, social security and pensions | 62 | - | €30,726 | +€30,726 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,409 | €25,409 | = | 0.0% |
| Other operating charges | 640/8 | €942 | €853 | -€89 | -9.4% |
| Gross operating margin | 9900 | €128,809 | €135,792 | +€6,982 | +5.4% |
| Operating profit (loss) | 9901 | €102,458 | €78,803 | -€23,655 | -23.1% |
| Financial income | 75/76B | €38 | €10 | -€28 | -73.0% |
| Recurring financial income | 75 | €38 | €10 | -€28 | -73.0% |
| Financial charges | 65/66B | €2,401 | €2,736 | +€335 | +14.0% |
| Recurring financial charges | 65 | €2,401 | €2,736 | +€335 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €100,096 | €76,078 | -€24,018 | -24.0% |
| Income taxes | 67/77 | €26,713 | €20,390 | -€6,323 | -23.7% |
| Profit (loss) for the period | 9904 | €73,383 | €55,688 | -€17,695 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,383 | €55,688 | -€17,695 | -24.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.