BOSOLUTIONS: 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.
BOSOLUTIONS
Largest movements
- Cash -€101,912
down €101,912 (-27.7%), from €368,440 to €266,528
mainly Contributions, distributions and other (-€169,370) and Other debts (-€8,373)
- Tangible fixed assets -€8,485
down €8,485 (-23.3%), from €36,419 to €27,934
of which Furniture and vehicles: -€8,095
- Reserves -€110,257
down €110,257 (-29.2%), from €378,100 to €267,844
- Other debts -€8,373
down €8,373 (-50.5%), from €16,590 to €8,217
- Tax, wage and social debts +€6,418
up €6,418 (+119%), from €5,400 to €11,818
- Gross operating margin +€42,319
up €42,319 (+76.3%), from €55,463 to €97,782
- Taxes +€13,141
up €13,141 (+83.2%), from €15,791 to €28,933
- Financial income -€5,959
down €5,959 (-70.6%), from €8,436 to €2,477
- Depreciation +€4,488
up €4,488 (+83.2%), from €5,393 to €9,881
- Financial charges +€992
up €992 (+295%), from €336 to €1,328
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 | €413,537 | €303,390 | -€110,146 | -26.6% |
| Fixed assets | 21/28 | €38,056 | €28,174 | -€9,881 | -26.0% |
| Intangible fixed assets | 21 | €1,637 | €241 | -€1,396 | -85.3% |
| Tangible fixed assets | 22/27 | €36,419 | €27,934 | -€8,485 | -23.3% |
| Plant, machinery and equipment | 23 | €390 | €0 | -€390 | -100% |
| Furniture and vehicles | 24 | €36,029 | €27,934 | -€8,095 | -22.5% |
| Current assets | 29/58 | €375,481 | €275,216 | -€100,265 | -26.7% |
| Amounts receivable within one year | 40/41 | €6,321 | €7,968 | +€1,647 | +26.1% |
| Trade receivables | 40 | €6,321 | €7,968 | +€1,647 | +26.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €720 | €720 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €368,440 | €266,528 | -€101,912 | -27.7% |
| Total equity and liabilities | 10/49 | €413,537 | €303,390 | -€110,146 | -26.6% |
| Equity | 10/15 | €390,500 | €280,244 | -€110,257 | -28.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €378,100 | €267,844 | -€110,257 | -29.2% |
| Distributable reserves | 133 | €378,100 | €267,844 | -€110,257 | -29.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,036 | €23,147 | +€110 | +0.5% |
| Amounts payable within one year | 42/48 | €23,036 | €21,983 | -€1,054 | -4.6% |
| Trade debts | 44 | €1,046 | €1,948 | +€902 | +86.2% |
| Suppliers | 440/4 | €1,046 | €1,948 | +€902 | +86.2% |
| Taxes, remuneration and social security | 45 | €5,400 | €11,818 | +€6,418 | +119% |
| Taxes | 450/3 | €5,400 | €11,818 | +€6,418 | +119% |
| Other amounts payable | 47/48 | €16,590 | €8,217 | -€8,373 | -50.5% |
| Accrued charges and deferred income | 492/3 | - | €1,164 | +€1,164 | |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,393 | €9,881 | +€4,488 | +83.2% |
| Other operating charges | 640/8 | €1,870 | €1,003 | -€867 | -46.4% |
| Gross operating margin | 9900 | €55,463 | €97,782 | +€42,319 | +76.3% |
| Operating profit (loss) | 9901 | €48,200 | €86,897 | +€38,697 | +80.3% |
| Financial income | 75/76B | €8,436 | €2,477 | -€5,959 | -70.6% |
| Recurring financial income | 75 | €8,436 | €2,477 | -€5,959 | -70.6% |
| Financial charges | 65/66B | €336 | €1,328 | +€992 | +295% |
| Recurring financial charges | 65 | €336 | €1,328 | +€992 | +295% |
| Profit (loss) for the period before taxes | 9903 | €56,300 | €88,046 | +€31,746 | +56.4% |
| Income taxes | 67/77 | €15,791 | €28,933 | +€13,141 | +83.2% |
| Profit (loss) for the period | 9904 | €40,509 | €59,114 | +€18,605 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,509 | €59,114 | +€18,605 | +45.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.