BOSONTGINNING CARMA: 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.
BOSONTGINNING CARMA
Largest movements
- Receivables within one year +€92,030
up €92,030 (+2,937%), from €3,133 to €95,163
of which Trade receivables: +€64,503
- Deferred charges and accrued income -€46,596
down €46,596 (-49.2%), from €94,800 to €48,204
- Tangible fixed assets -€23,644
no longer reported in 2025 (was €23,644)
- Cash +€15,048
up €15,048 (+828%), from €1,818 to €16,865
mainly Deferred charges and accrued income (+€46,596) and Net result for the year (+€40,144)
- Reserves +€31,444
up €31,444 (+37.1%), from €84,743 to €116,187
- Tax, wage and social debts +€19,065
new in 2025: €19,065
- Other debts -€13,615
down €13,615 (-92.0%), from €14,805 to €1,190
- Trade debts -€2,085
down €2,085 (-95.2%), from €2,191 to €106
- Accrued charges and deferred income +€2,028
up €2,028 (+170%), from €1,196 to €3,225
- Gross operating margin +€39,939
up €39,939 (+143%), from €27,931 to €67,870
- Taxes +€3,420
new in 2025: €3,420
- Depreciation -€2,946
down €2,946 (-11.1%), from €26,590 to €23,644
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 | €123,395 | €160,232 | +€36,837 | +29.9% |
| Fixed assets | 21/28 | €23,644 | - | -€23,644 | |
| Tangible fixed assets | 22/27 | €23,644 | - | -€23,644 | |
| Plant, machinery and equipment | 23 | €23,644 | - | -€23,644 | |
| Current assets | 29/58 | €99,751 | €160,232 | +€60,481 | +60.6% |
| Amounts receivable within one year | 40/41 | €3,133 | €95,163 | +€92,030 | +2,937% |
| Trade receivables | 40 | €2,602 | €67,104 | +€64,503 | +2,479% |
| Other amounts receivable | 41 | €532 | €28,059 | +€27,527 | +5,175% |
| Cash at bank and in hand | 54/58 | €1,818 | €16,865 | +€15,048 | +828% |
| Deferred charges and accrued income | 490/1 | €94,800 | €48,204 | -€46,596 | -49.2% |
| Total equity and liabilities | 10/49 | €123,395 | €160,232 | +€36,837 | +29.9% |
| Equity | 10/15 | €105,203 | €136,647 | +€31,444 | +29.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €84,743 | €116,187 | +€31,444 | +37.1% |
| Distributable reserves | 133 | €84,743 | €116,187 | +€31,444 | +37.1% |
| Amounts payable | 17/49 | €18,193 | €23,586 | +€5,393 | +29.6% |
| Amounts payable within one year | 42/48 | €16,996 | €20,361 | +€3,365 | +19.8% |
| Trade debts | 44 | €2,191 | €106 | -€2,085 | -95.2% |
| Suppliers | 440/4 | €2,191 | €106 | -€2,085 | -95.2% |
| Taxes, remuneration and social security | 45 | - | €19,065 | +€19,065 | |
| Taxes | 450/3 | - | €19,065 | +€19,065 | |
| Other amounts payable | 47/48 | €14,805 | €1,190 | -€13,615 | -92.0% |
| Accrued charges and deferred income | 492/3 | €1,196 | €3,225 | +€2,028 | +170% |
| Non-recurring operating income | 76A | - | €15,702 | +€15,702 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,590 | €23,644 | -€2,946 | -11.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €27,931 | €67,870 | +€39,939 | +143% |
| Operating profit (loss) | 9901 | €836 | €43,706 | +€42,870 | +5,128% |
| Financial charges | 65/66B | €182 | €142 | -€40 | -21.8% |
| Recurring financial charges | 65 | €182 | €142 | -€40 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €654 | €43,564 | +€42,910 | +6,560% |
| Income taxes | 67/77 | - | €3,420 | +€3,420 | |
| Profit (loss) for the period | 9904 | €654 | €40,144 | +€39,490 | +6,037% |
| Profit (loss) for the period to be appropriated | 9905 | €654 | €40,144 | +€39,490 | +6,037% |
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 16 October 2026 via checked.be.