BOSO PROD: 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.
BOSO PROD
Largest movements
- Tangible fixed assets +€21,819
up €21,819 (+714%), from €3,056 to €24,875
of which Land and buildings: +€19,798
- Receivables within one year -€12,964
down €12,964 (-74.5%), from €17,394 to €4,430
of which Trade receivables: -€13,593
- Current investments -€8,966
down €8,966 (-67.7%), from €13,253 to €4,287
- Cash -€897
no longer reported in 2025 (was €897)
mainly Investment in fixed assets (net) (-€25,138) and Trade debts (-€12,200)
- Profit (loss) carried forward +€18,265
up €18,265 (+184%), from €9,931 to €28,196
- Trade debts -€12,200
down €12,200 (-88.6%), from €13,770 to €1,570
- Tax, wage and social debts -€8,558
down €8,558 (-96.3%), from €8,890 to €332
- Short-term financial debts +€2,994
new in 2025: €2,994
- Other debts -€1,509
no longer reported in 2025 (was €1,509)
- Gross operating margin +€13,092
up €13,092 (+150%), from €8,719 to €21,811
- Depreciation +€3,036
up €3,036 (+1,074%), from €283 to €3,319
- Taxes -€2,072
no longer reported in 2025 (was €2,072)
- Other operating charges -€718
down €718 (-93.1%), from €772 to €54
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 | €34,600 | €33,593 | -€1,007 | -2.9% |
| Fixed assets | 21/28 | €3,056 | €24,875 | +€21,819 | +714% |
| Tangible fixed assets | 22/27 | €3,056 | €24,875 | +€21,819 | +714% |
| Land and buildings | 22 | - | €19,798 | +€19,798 | |
| Plant, machinery and equipment | 23 | €3,056 | €2,722 | -€334 | -10.9% |
| Furniture and vehicles | 24 | - | €2,355 | +€2,355 | |
| Current assets | 29/58 | €31,543 | €8,717 | -€22,826 | -72.4% |
| Amounts receivable within one year | 40/41 | €17,394 | €4,430 | -€12,964 | -74.5% |
| Trade receivables | 40 | €13,593 | - | -€13,593 | |
| Other amounts receivable | 41 | €3,800 | €4,430 | +€630 | +16.6% |
| Current investments | 50/53 | €13,253 | €4,287 | -€8,966 | -67.7% |
| Cash at bank and in hand | 54/58 | €897 | - | -€897 | |
| Total equity and liabilities | 10/49 | €34,600 | €33,593 | -€1,007 | -2.9% |
| Equity | 10/15 | €10,431 | €28,696 | +€18,265 | +175% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,931 | €28,196 | +€18,265 | +184% |
| Amounts payable | 17/49 | €24,169 | €4,897 | -€19,272 | -79.7% |
| Amounts payable within one year | 42/48 | €24,169 | €4,897 | -€19,272 | -79.7% |
| Financial debts | 43 | - | €2,994 | +€2,994 | |
| Credit institutions | 430/8 | - | €2,994 | +€2,994 | |
| Trade debts | 44 | €13,770 | €1,570 | -€12,200 | -88.6% |
| Suppliers | 440/4 | €13,770 | €1,570 | -€12,200 | -88.6% |
| Taxes, remuneration and social security | 45 | €8,890 | €332 | -€8,558 | -96.3% |
| Taxes | 450/3 | €8,890 | €332 | -€8,558 | -96.3% |
| Other amounts payable | 47/48 | €1,509 | - | -€1,509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €3,319 | +€3,036 | +1,074% |
| Other operating charges | 640/8 | €772 | €54 | -€718 | -93.1% |
| Gross operating margin | 9900 | €8,719 | €21,811 | +€13,092 | +150% |
| Operating profit (loss) | 9901 | €7,665 | €18,439 | +€10,774 | +141% |
| Financial income | 75/76B | €3 | €0 | -€2 | -84.3% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -84.3% |
| Financial charges | 65/66B | - | €174 | +€174 | |
| Recurring financial charges | 65 | - | €174 | +€174 | |
| Profit (loss) for the period before taxes | 9903 | €7,668 | €18,265 | +€10,598 | +138% |
| Income taxes | 67/77 | €2,072 | - | -€2,072 | |
| Profit (loss) for the period | 9904 | €5,596 | €18,265 | +€12,669 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €5,596 | €18,265 | +€12,669 | +226% |
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 22 October 2026 via checked.be.