BOSNILAV: 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.
BOSNILAV
Largest movements
- Tangible fixed assets +€4,193
up €4,193 (+184.4%), from €2,274 to €6,467
of which Leasing and similar rights: +€5,437
- Receivables within one year +€1,920
up €1,920 (+19.7%), from €9,753 to €11,673
- Deferred charges and accrued income +€1,494
new in 2025: €1,494
- Other debts +€4,834
up €4,834 (+8.0%), from €60,308 to €65,142
- Profit (loss) carried forward +€2,523
up €2,523 (+4.7%), from -€53,836 to -€51,313
- Trade debts +€718
new in 2025: €718
- Tax, wage and social debts -€517
no longer reported in 2025 (was €517)
- Gross operating margin -€3,818
down €3,818 (-43.2%), from €8,837 to €5,019
- Depreciation -€1,487
down €1,487 (-47.3%), from €3,144 to €1,657
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 | €13,189 | €20,747 | +€7,558 | +57.3% |
| Fixed assets | 21/28 | €2,274 | €6,467 | +€4,193 | +184.4% |
| Tangible fixed assets | 22/27 | €2,274 | €6,467 | +€4,193 | +184.4% |
| Plant, machinery and equipment | 23 | €2,274 | €1,030 | -€1,244 | -54.7% |
| Leasing and similar rights | 25 | - | €5,437 | +€5,437 | |
| Current assets | 29/58 | €10,915 | €14,280 | +€3,365 | +30.8% |
| Amounts receivable within one year | 40/41 | €9,753 | €11,673 | +€1,920 | +19.7% |
| Other amounts receivable | 41 | €9,753 | €11,673 | +€1,920 | +19.7% |
| Cash at bank and in hand | 54/58 | €1,162 | €1,113 | -€49 | -4.2% |
| Deferred charges and accrued income | 490/1 | - | €1,494 | +€1,494 | |
| Total equity and liabilities | 10/49 | €13,189 | €20,747 | +€7,558 | +57.3% |
| Equity | 10/15 | -€47,636 | -€45,113 | +€2,523 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,836 | -€51,313 | +€2,523 | +4.7% |
| Amounts payable | 17/49 | €60,825 | €65,860 | +€5,035 | +8.3% |
| Amounts payable within one year | 42/48 | €60,825 | €65,860 | +€5,035 | +8.3% |
| Trade debts | 44 | - | €718 | +€718 | |
| Suppliers | 440/4 | - | €718 | +€718 | |
| Taxes, remuneration and social security | 45 | €517 | - | -€517 | |
| Taxes | 450/3 | €517 | - | -€517 | |
| Other amounts payable | 47/48 | €60,308 | €65,142 | +€4,834 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,144 | €1,657 | -€1,487 | -47.3% |
| Other operating charges | 640/8 | €629 | €630 | +€1 | +0.2% |
| Gross operating margin | 9900 | €8,837 | €5,019 | -€3,818 | -43.2% |
| Operating profit (loss) | 9901 | €5,064 | €2,732 | -€2,332 | -46.1% |
| Financial charges | 65/66B | €227 | €209 | -€18 | -7.9% |
| Recurring financial charges | 65 | €227 | €209 | -€18 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €4,837 | €2,523 | -€2,314 | -47.8% |
| Profit (loss) for the period | 9904 | €4,837 | €2,523 | -€2,314 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,837 | €2,523 | -€2,314 | -47.8% |
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 3 October 2026 via checked.be.