BOSQUAGRI: 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.
BOSQUAGRI
Largest movements
- Cash -€9,190
down €9,190 (-14.0%), from €65,718 to €56,528
mainly Investment in fixed assets (net) (-€15,496) and Debts after one year (-€14,184)
- Receivables within one year -€7,750
down €7,750 (-90.4%), from €8,575 to €825
of which Trade receivables: -€7,735
- Profit (loss) carried forward +€15,037
up €15,037 (+38.8%), from -€38,722 to -€23,685
- Debts after one year -€14,184
down €14,184 (-59.2%), from €23,966 to €9,782
- Tax, wage and social debts -€10,749
down €10,749 (-86.3%), from €12,449 to €1,699
of which Taxes: -€7,158
- Trade debts -€6,657
down €6,657 (-54.8%), from €12,138 to €5,482
- Gross operating margin +€61,088
up €61,088, from -€25,371 to €35,717
- Depreciation +€4,215
up €4,215 (+34.9%), from €12,072 to €16,287
- Financial charges +€756
up €756 (+116%), from €650 to €1,406
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 | €160,677 | €143,850 | -€16,827 | -10.5% |
| Fixed assets | 21/28 | €85,994 | €85,202 | -€791 | -0.9% |
| Tangible fixed assets | 22/27 | €85,966 | €85,174 | -€791 | -0.9% |
| Land and buildings | 22 | €77,752 | €64,815 | -€12,937 | -16.6% |
| Plant, machinery and equipment | 23 | €7,463 | €7,774 | +€311 | +4.2% |
| Furniture and vehicles | 24 | €750 | €241 | -€509 | -67.8% |
| Assets under construction and advance payments | 27 | - | €12,344 | +€12,344 | |
| Financial fixed assets | 28 | €28 | €28 | = | 0.0% |
| Current assets | 29/58 | €74,683 | €58,647 | -€16,036 | -21.5% |
| Amounts receivable within one year | 40/41 | €8,575 | €825 | -€7,750 | -90.4% |
| Trade receivables | 40 | €7,735 | - | -€7,735 | |
| Other amounts receivable | 41 | €840 | €825 | -€15 | -1.8% |
| Cash at bank and in hand | 54/58 | €65,718 | €56,528 | -€9,190 | -14.0% |
| Deferred charges and accrued income | 490/1 | €390 | €1,294 | +€904 | +232% |
| Total equity and liabilities | 10/49 | €160,677 | €143,850 | -€16,827 | -10.5% |
| Equity | 10/15 | €96,733 | €111,770 | +€15,037 | +15.5% |
| Contributions | 10/11 | €9,296 | €9,296 | = | 0.0% |
| Reserves | 13 | €126,159 | €126,159 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,300 | €24,300 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,722 | -€23,685 | +€15,037 | +38.8% |
| Amounts payable | 17/49 | €63,943 | €32,080 | -€31,864 | -49.8% |
| Amounts payable after more than one year | 17 | €23,966 | €9,782 | -€14,184 | -59.2% |
| Financial debts | 170/4 | €23,966 | €9,782 | -€14,184 | -59.2% |
| Amounts payable within one year | 42/48 | €39,977 | €22,297 | -€17,680 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €13,617 | €14,184 | +€567 | +4.2% |
| Trade debts | 44 | €12,138 | €5,482 | -€6,657 | -54.8% |
| Suppliers | 440/4 | €12,138 | €5,482 | -€6,657 | -54.8% |
| Taxes, remuneration and social security | 45 | €12,449 | €1,699 | -€10,749 | -86.3% |
| Taxes | 450/3 | €8,857 | €1,699 | -€7,158 | -80.8% |
| Remuneration and social security | 454/9 | €3,592 | - | -€3,592 | |
| Other amounts payable | 47/48 | €1,773 | €932 | -€841 | -47.4% |
| Remuneration, social security and pensions | 62 | €165 | €2 | -€163 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,072 | €16,287 | +€4,215 | +34.9% |
| Other operating charges | 640/8 | €3,283 | €3,370 | +€87 | +2.7% |
| Gross operating margin | 9900 | -€25,371 | €35,717 | +€61,088 | |
| Operating profit (loss) | 9901 | -€40,891 | €16,058 | +€56,949 | |
| Financial income | 75/76B | €463 | €568 | +€105 | +22.7% |
| Recurring financial income | 75 | €463 | €568 | +€105 | +22.7% |
| Financial charges | 65/66B | €650 | €1,406 | +€756 | +116% |
| Recurring financial charges | 65 | €650 | €1,406 | +€756 | +116% |
| Profit (loss) for the period before taxes | 9903 | -€41,078 | €15,220 | +€56,298 | |
| Income taxes | 67/77 | €161 | €183 | +€22 | +13.6% |
| Profit (loss) for the period | 9904 | -€41,239 | €15,037 | +€56,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,239 | €15,037 | +€56,276 |
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 21 October 2026 via checked.be.