BOSQUEAU: what changed
Two fiscal 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.
BOSQUEAU
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€25,278
up €25,278 (+6.7%), from €374,547 to €399,825
- Profit (loss) carried forward -€22,828
down €22,828 (-9.6%), from -€237,194 to -€260,022
- Provisions -€6,823
down €6,823 (-4.8%), from €141,245 to €134,422
- Gross operating margin -€3,005
down €3,005 (-45.0%), from €6,680 to €3,675
- Depreciation -€1,826
down €1,826 (-30.4%), from €6,010 to €4,184
- Financial charges -€260
down €260 (-1.3%), from €20,556 to €20,296
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 | €609,699 | €609,008 | -€690 | -0.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €609,240 | €605,056 | -€4,184 | -0.7% |
| Intangible fixed assets | 21 | €360,447 | €360,447 | = | 0.0% |
| Tangible fixed assets | 22/27 | €248,792 | €244,609 | -€4,184 | -1.7% |
| Land and buildings | 22 | €122,273 | €118,090 | -€4,184 | -3.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €126,519 | €126,519 | = | 0.0% |
| Current assets | 29/58 | €459 | €3,952 | +€3,493 | +760.9% |
| Cash at bank and in hand | 54/58 | €349 | €270 | -€79 | -22.5% |
| Deferred charges and accrued income | 490/1 | €111 | €3,682 | +€3,572 | +3231.5% |
| Total equity and liabilities | 10/49 | €609,699 | €609,008 | -€690 | -0.1% |
| Equity | 10/15 | €91,241 | €68,414 | -€22,828 | -25.0% |
| Contributions | 10/11 | €327,219 | €327,219 | = | 0.0% |
| Capital | 10 | €327,219 | €327,219 | = | 0.0% |
| Issued capital | 100 | €327,219 | €327,219 | = | 0.0% |
| Reserves | 13 | €1,216 | €1,216 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,216 | €1,216 | = | 0.0% |
| Legal reserve | 130 | €1,216 | €1,216 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€237,194 | -€260,022 | -€22,828 | -9.6% |
| Provisions and deferred taxes | 16 | €141,245 | €134,422 | -€6,823 | -4.8% |
| Provisions for liabilities and charges | 160/5 | €141,245 | €134,422 | -€6,823 | -4.8% |
| Environmental obligations | 163 | €141,245 | €134,422 | -€6,823 | -4.8% |
| Amounts payable | 17/49 | €377,212 | €406,173 | +€28,961 | +7.7% |
| Amounts payable within one year | 42/48 | €377,212 | €406,173 | +€28,961 | +7.7% |
| Trade debts | 44 | €100 | €3,782 | +€3,682 | +3682.4% |
| Suppliers | 440/4 | €100 | €3,782 | +€3,682 | +3682.4% |
| Taxes, remuneration and social security | 45 | €2,566 | €2,566 | = | 0.0% |
| Taxes | 450/3 | €2,566 | €2,566 | = | 0.0% |
| Other amounts payable | 47/48 | €374,547 | €399,825 | +€25,278 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,010 | €4,184 | -€1,826 | -30.4% |
| Other operating charges | 640/8 | €1,964 | €2,023 | +€59 | +3.0% |
| Gross operating margin | 9900 | €6,680 | €3,675 | -€3,005 | -45.0% |
| Operating profit (loss) | 9901 | -€1,294 | -€2,531 | -€1,238 | -95.7% |
| Financial charges | 65/66B | €20,556 | €20,296 | -€260 | -1.3% |
| Recurring financial charges | 65 | €20,556 | €20,296 | -€260 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,849 | -€22,828 | -€978 | -4.5% |
| Profit (loss) for the period | 9904 | -€21,849 | -€22,828 | -€978 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,849 | -€22,828 | -€978 | -4.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.