Boson Content: 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.
Boson Content
Largest movements
- Receivables within one year +€48,069
up €48,069 (+5.6%), from €854,058 to €902,128
of which Other amounts receivable: +€43,759
- Reserves +€128,000
up €128,000 (+22.7%), from €563,830 to €691,830
of which Distributable reserves: +€140,630
- Trade debts -€114,551
down €114,551 (-74.0%), from €154,803 to €40,252
- Tax, wage and social debts +€38,506
up €38,506 (+45.7%), from €84,296 to €122,802
of which Remuneration and social security: +€35,604
- Purchases and services -€484,160
down €484,160 (-63.3%), from €765,397 to €281,237
- Gross operating margin +€447,071
up €447,071 (+449%), from €99,480 to €546,551
- Staff costs +€338,960
up €338,960 (+1,321%), from €25,664 to €364,624
- Turnover -€60,029
down €60,029 (-6.9%), from €864,556 to €804,527
- Taxes +€22,612
up €22,612 (+84.3%), from €26,839 to €49,452
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 | €865,682 | €925,420 | +€59,738 | +6.9% |
| Fixed assets | 21/28 | €4,986 | €5,715 | +€729 | +14.6% |
| Tangible fixed assets | 22/27 | €4,986 | €5,715 | +€729 | +14.6% |
| Plant, machinery and equipment | 23 | €1,391 | €3,062 | +€1,671 | +120% |
| Furniture and vehicles | 24 | €3,595 | €2,653 | -€942 | -26.2% |
| Current assets | 29/58 | €860,696 | €919,705 | +€59,009 | +6.9% |
| Amounts receivable within one year | 40/41 | €854,058 | €902,128 | +€48,069 | +5.6% |
| Trade receivables | 40 | €81,731 | €86,041 | +€4,310 | +5.3% |
| Other amounts receivable | 41 | €772,327 | €816,086 | +€43,759 | +5.7% |
| Cash at bank and in hand | 54/58 | €5,302 | €10,983 | +€5,681 | +107% |
| Deferred charges and accrued income | 490/1 | €1,335 | €6,594 | +€5,259 | +394% |
| Total equity and liabilities | 10/49 | €865,682 | €925,420 | +€59,738 | +6.9% |
| Equity | 10/15 | €626,584 | €762,116 | +€135,533 | +21.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €563,830 | €691,830 | +€128,000 | +22.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,630 | - | -€12,630 | |
| Distributable reserves | 133 | €545,000 | €685,630 | +€140,630 | +25.8% |
| Profit (loss) carried forward | 14 | €754 | €8,286 | +€7,533 | +1,000% |
| Provisions and deferred taxes | 16 | - | €249 | +€249 | |
| Provisions for liabilities and charges | 160/5 | - | €249 | +€249 | |
| Pensions and similar obligations | 160 | - | €249 | +€249 | |
| Amounts payable | 17/49 | €239,099 | €163,054 | -€76,044 | -31.8% |
| Amounts payable within one year | 42/48 | €239,099 | €163,054 | -€76,044 | -31.8% |
| Trade debts | 44 | €154,803 | €40,252 | -€114,551 | -74.0% |
| Suppliers | 440/4 | €154,803 | €40,252 | -€114,551 | -74.0% |
| Taxes, remuneration and social security | 45 | €84,296 | €122,802 | +€38,506 | +45.7% |
| Taxes | 450/3 | €83,484 | €86,386 | +€2,902 | +3.5% |
| Remuneration and social security | 454/9 | €812 | €36,416 | +€35,604 | +4,384% |
| Turnover | 70 | €864,556 | €804,527 | -€60,029 | -6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €765,397 | €281,237 | -€484,160 | -63.3% |
| Remuneration, social security and pensions | 62 | €25,664 | €364,624 | +€338,960 | +1,321% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,667 | €2,292 | +€624 | +37.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €249 | +€249 | |
| Other operating charges | 640/8 | €1,784 | €1,472 | -€312 | -17.5% |
| Gross operating margin | 9900 | €99,480 | €546,551 | +€447,071 | +449% |
| Operating profit (loss) | 9901 | €70,365 | €177,914 | +€107,549 | +153% |
| Financial income | 75/76B | €26,087 | €11,810 | -€14,278 | -54.7% |
| Recurring financial income | 75 | €26,087 | €11,810 | -€14,278 | -54.7% |
| Financial charges | 65/66B | €104 | €4,739 | +€4,635 | +4,464% |
| Recurring financial charges | 65 | €104 | €4,739 | +€4,635 | +4,464% |
| Profit (loss) for the period before taxes | 9903 | €96,349 | €184,985 | +€88,636 | +92.0% |
| Income taxes | 67/77 | €26,839 | €49,452 | +€22,612 | +84.3% |
| Profit (loss) for the period | 9904 | €69,509 | €135,533 | +€66,024 | +95.0% |
| Transfer from tax-exempt reserves | 789 | - | €12,630 | +€12,630 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,509 | €148,163 | +€78,654 | +113% |
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 15 October 2026 via checked.be.