BOSON: 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.
BOSON
Largest movements
- Receivables within one year +€23,467
up €23,467 (+203.3%), from €11,541 to €35,008
of which Trade receivables: +€20,160
- Cash -€18,396
down €18,396 (-26.4%), from €69,759 to €51,363
mainly Contributions, distributions and other (-€61,121) and Receivables within one year (-€23,467)
- Other debts +€4,831
up €4,831 (+8.6%), from €56,317 to €61,148
- Tax, wage and social debts +€1,636
up €1,636 (+24.3%), from €6,728 to €8,363
- Trade debts -€960
down €960 (-54.0%), from €1,777 to €817
- Gross operating margin +€13,824
up €13,824 (+21.7%), from €63,736 to €77,560
- Taxes +€2,765
up €2,765 (+21.4%), from €12,921 to €15,685
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 | €83,421 | €88,928 | +€5,507 | +6.6% |
| Current assets | 29/58 | €83,421 | €88,928 | +€5,507 | +6.6% |
| Amounts receivable within one year | 40/41 | €11,541 | €35,008 | +€23,467 | +203.3% |
| Trade receivables | 40 | €11,541 | €31,700 | +€20,160 | +174.7% |
| Other amounts receivable | 41 | - | €3,307 | +€3,307 | |
| Cash at bank and in hand | 54/58 | €69,759 | €51,363 | -€18,396 | -26.4% |
| Deferred charges and accrued income | 490/1 | €2,122 | €2,557 | +€436 | +20.5% |
| Total equity and liabilities | 10/49 | €83,421 | €88,928 | +€5,507 | +6.6% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,821 | €70,328 | +€5,507 | +8.5% |
| Amounts payable within one year | 42/48 | €64,821 | €70,328 | +€5,507 | +8.5% |
| Trade debts | 44 | €1,777 | €817 | -€960 | -54.0% |
| Suppliers | 440/4 | €1,777 | €817 | -€960 | -54.0% |
| Taxes, remuneration and social security | 45 | €6,728 | €8,363 | +€1,636 | +24.3% |
| Taxes | 450/3 | €6,728 | €8,363 | +€1,636 | +24.3% |
| Other amounts payable | 47/48 | €56,317 | €61,148 | +€4,831 | +8.6% |
| Other operating charges | 640/8 | €675 | €681 | +€7 | +1.0% |
| Gross operating margin | 9900 | €63,736 | €77,560 | +€13,824 | +21.7% |
| Operating profit (loss) | 9901 | €63,061 | €76,879 | +€13,818 | +21.9% |
| Financial charges | 65/66B | €85 | €72 | -€13 | -15.3% |
| Recurring financial charges | 65 | €85 | €72 | -€13 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €62,976 | €76,807 | +€13,831 | +22.0% |
| Income taxes | 67/77 | €12,921 | €15,685 | +€2,765 | +21.4% |
| Profit (loss) for the period | 9904 | €50,055 | €61,121 | +€11,066 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,055 | €61,121 | +€11,066 | +22.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.