BOSOVA: 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.
BOSOVA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€49,086
up €49,086 (+70.4%), from €69,721 to €118,808
- Debts after one year -€32,882
down €32,882 (-55.5%), from €59,252 to €26,371
- Current portion of long-term debt -€19,177
down €19,177 (-36.8%), from €52,059 to €32,882
- Gross operating margin +€14,262
up €14,262 (+69.8%), from €20,419 to €34,681
- Taxes +€4,955
up €4,955 (+26.3%), from €18,827 to €23,782
- Financial charges -€4,594
down €4,594 (-57.5%), from €7,988 to €3,395
- Other operating charges +€1,998
up €1,998 (+48.5%), from €4,120 to €6,118
- Financial income +€1,819
up €1,819 (+3.9%), from €46,321 to €48,140
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 | €940,163 | €941,733 | +€1,570 | +0.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €773,529 | €773,089 | -€440 | -0.1% |
| Intangible fixed assets | 21 | €299,466 | €299,466 | = | 0.0% |
| Tangible fixed assets | 22/27 | €474,063 | €473,623 | -€440 | -0.1% |
| Land and buildings | 22 | €474,063 | €473,623 | -€440 | -0.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €166,634 | €168,645 | +€2,011 | +1.2% |
| Amounts receivable within one year | 40/41 | €159,048 | €160,245 | +€1,198 | +0.8% |
| Trade receivables | 40 | - | €2,505 | +€2,505 | |
| Other amounts receivable | 41 | €159,048 | €157,741 | -€1,307 | -0.8% |
| Cash at bank and in hand | 54/58 | €7,586 | €8,399 | +€813 | +10.7% |
| Total equity and liabilities | 10/49 | €940,163 | €941,733 | +€1,570 | +0.2% |
| Equity | 10/15 | €526,004 | €575,091 | +€49,086 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Revaluation surpluses | 12 | €218,403 | €218,403 | = | 0.0% |
| Reserves | 13 | €69,721 | €118,808 | +€49,086 | +70.4% |
| Non-distributable reserves | 130/1 | €69,721 | €118,808 | +€49,086 | +70.4% |
| Legal reserve | 130 | €620 | - | -€620 | |
| Other | 1319 | €69,101 | €118,808 | +€49,706 | +71.9% |
| Profit (loss) carried forward | 14 | €219,280 | €219,280 | = | 0.0% |
| Amounts payable | 17/49 | €414,159 | €366,643 | -€47,516 | -11.5% |
| Amounts payable after more than one year | 17 | €59,252 | €26,371 | -€32,882 | -55.5% |
| Financial debts | 170/4 | €59,252 | €26,371 | -€32,882 | -55.5% |
| Amounts payable within one year | 42/48 | €354,906 | €340,272 | -€14,634 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €52,059 | €32,882 | -€19,177 | -36.8% |
| Trade debts | 44 | €1,054 | €1,071 | +€17 | +1.6% |
| Suppliers | 440/4 | €1,054 | €1,071 | +€17 | +1.6% |
| Taxes, remuneration and social security | 45 | €4,924 | €9,896 | +€4,972 | +101.0% |
| Taxes | 450/3 | €4,924 | €9,896 | +€4,972 | +101.0% |
| Other amounts payable | 47/48 | €296,869 | €296,423 | -€446 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661 | €440 | -€220 | -33.3% |
| Other operating charges | 640/8 | €4,120 | €6,118 | +€1,998 | +48.5% |
| Gross operating margin | 9900 | €20,419 | €34,681 | +€14,262 | +69.8% |
| Operating profit (loss) | 9901 | €15,638 | €28,123 | +€12,485 | +79.8% |
| Financial income | 75/76B | €46,321 | €48,140 | +€1,819 | +3.9% |
| Recurring financial income | 75 | €46,321 | €48,140 | +€1,819 | +3.9% |
| Financial charges | 65/66B | €7,988 | €3,395 | -€4,594 | -57.5% |
| Recurring financial charges | 65 | €7,988 | €3,395 | -€4,594 | -57.5% |
| Profit (loss) for the period before taxes | 9903 | €53,971 | €72,868 | +€18,897 | +35.0% |
| Income taxes | 67/77 | €18,827 | €23,782 | +€4,955 | +26.3% |
| Profit (loss) for the period | 9904 | €35,144 | €49,086 | +€13,942 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,144 | €49,086 | +€13,942 | +39.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.