BOSON VISION: 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 VISION
Largest movements
- Receivables within one year +€22,912
up €22,912 (+214%), from €10,728 to €33,640
of which Trade receivables: +€16,356
- Cash +€21,877
up €21,877 (+112%), from €19,522 to €41,398
mainly Net result for the year (+€29,523) and Depreciation (+€16,072)
- Tangible fixed assets -€8,526
down €8,526 (-27.9%), from €30,541 to €22,015
of which Furniture and vehicles: -€4,934
- Profit (loss) carried forward +€29,523
up €29,523 (+57.5%), from €51,312 to €80,834
- Tax, wage and social debts +€6,765
up €6,765 (+158%), from €4,275 to €11,040
of which Taxes: +€7,167
- Gross operating margin +€11,737
up €11,737 (+25.9%), from €45,401 to €57,138
- Depreciation +€4,012
up €4,012 (+33.3%), from €12,060 to €16,072
- Taxes +€1,791
up €1,791 (+21.9%), from €8,193 to €9,984
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 | €60,791 | €97,054 | +€36,263 | +59.7% |
| Fixed assets | 21/28 | €30,541 | €22,015 | -€8,526 | -27.9% |
| Tangible fixed assets | 22/27 | €30,541 | €22,015 | -€8,526 | -27.9% |
| Plant, machinery and equipment | 23 | €8,093 | €4,501 | -€3,592 | -44.4% |
| Furniture and vehicles | 24 | €22,448 | €17,514 | -€4,934 | -22.0% |
| Current assets | 29/58 | €30,250 | €75,039 | +€44,789 | +148% |
| Amounts receivable within one year | 40/41 | €10,728 | €33,640 | +€22,912 | +214% |
| Trade receivables | 40 | €1,981 | €18,338 | +€16,356 | +825% |
| Other amounts receivable | 41 | €8,747 | €15,303 | +€6,556 | +75.0% |
| Cash at bank and in hand | 54/58 | €19,522 | €41,398 | +€21,877 | +112% |
| Total equity and liabilities | 10/49 | €60,791 | €97,054 | +€36,263 | +59.7% |
| Equity | 10/15 | €56,312 | €85,834 | +€29,523 | +52.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,312 | €80,834 | +€29,523 | +57.5% |
| Amounts payable | 17/49 | €4,479 | €11,220 | +€6,741 | +150% |
| Amounts payable within one year | 42/48 | €4,479 | €11,220 | +€6,741 | +150% |
| Trade debts | 44 | €205 | €180 | -€24 | -11.9% |
| Suppliers | 440/4 | €205 | €180 | -€24 | -11.9% |
| Taxes, remuneration and social security | 45 | €4,275 | €11,040 | +€6,765 | +158% |
| Taxes | 450/3 | €1,401 | €8,568 | +€7,167 | +512% |
| Remuneration and social security | 454/9 | €2,874 | €2,472 | -€402 | -14.0% |
| Remuneration, social security and pensions | 62 | €134 | €448 | +€314 | +234% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,060 | €16,072 | +€4,012 | +33.3% |
| Other operating charges | 640/8 | €962 | €940 | -€22 | -2.3% |
| Gross operating margin | 9900 | €45,401 | €57,138 | +€11,737 | +25.9% |
| Operating profit (loss) | 9901 | €32,245 | €39,679 | +€7,434 | +23.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2,600% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2,600% |
| Financial charges | 65/66B | €119 | €173 | +€54 | +45.6% |
| Recurring financial charges | 65 | €119 | €173 | +€54 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €32,126 | €39,507 | +€7,380 | +23.0% |
| Income taxes | 67/77 | €8,193 | €9,984 | +€1,791 | +21.9% |
| Profit (loss) for the period | 9904 | €23,933 | €29,523 | +€5,589 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,933 | €29,523 | +€5,589 | +23.4% |
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 13 October 2026 via checked.be.