BosRaav: 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.
BosRaav
Largest movements
- Receivables after one year -€161,673
down €161,673 (-100%), from €161,673 to €0
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Cash +€8,128
up €8,128 (+14.6%), from €55,715 to €63,843
mainly Receivables after one year (+€161,673) and Current investments (+€100,000)
- Tangible fixed assets -€4,917
down €4,917 (-90.5%), from €5,434 to €516
- Other debts -€217,615
down €217,615 (-73.1%), from €297,680 to €80,065
- Tax, wage and social debts -€53,000
down €53,000 (-83.0%), from €63,834 to €10,834
- Profit (loss) carried forward +€9,239
up €9,239 (+38.1%), from €24,261 to €33,500
- Financial income +€5,269
up €5,269 (+250%), from €2,108 to €7,377
- Depreciation -€2,678
down €2,678 (-35.3%), from €7,595 to €4,917
- Taxes +€1,675
up €1,675 (+7.6%), from €22,068 to €23,743
- Gross operating margin -€1,226
down €1,226 (-1.1%), from €111,808 to €110,583
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 | €391,702 | €130,385 | -€261,317 | -66.7% |
| Fixed assets | 21/28 | €5,434 | €516 | -€4,917 | -90.5% |
| Tangible fixed assets | 22/27 | €5,434 | €516 | -€4,917 | -90.5% |
| Furniture and vehicles | 24 | €5,434 | €516 | -€4,917 | -90.5% |
| Current assets | 29/58 | €386,268 | €129,869 | -€256,399 | -66.4% |
| Amounts receivable after more than one year | 29 | €161,673 | €0 | -€161,673 | -100% |
| Other amounts receivable | 291 | €161,673 | €0 | -€161,673 | -100% |
| Amounts receivable within one year | 40/41 | €37,864 | €36,293 | -€1,571 | -4.1% |
| Trade receivables | 40 | €37,864 | €36,293 | -€1,571 | -4.1% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €55,715 | €63,843 | +€8,128 | +14.6% |
| Deferred charges and accrued income | 490/1 | €31,016 | €29,733 | -€1,283 | -4.1% |
| Total equity and liabilities | 10/49 | €391,702 | €130,385 | -€261,317 | -66.7% |
| Equity | 10/15 | €29,261 | €38,500 | +€9,239 | +31.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,261 | €33,500 | +€9,239 | +38.1% |
| Amounts payable | 17/49 | €362,440 | €91,885 | -€270,556 | -74.6% |
| Amounts payable within one year | 42/48 | €362,440 | €91,885 | -€270,556 | -74.6% |
| Trade debts | 44 | €927 | €986 | +€59 | +6.4% |
| Suppliers | 440/4 | €927 | €986 | +€59 | +6.4% |
| Taxes, remuneration and social security | 45 | €63,834 | €10,834 | -€53,000 | -83.0% |
| Taxes | 450/3 | €63,834 | €10,834 | -€53,000 | -83.0% |
| Other amounts payable | 47/48 | €297,680 | €80,065 | -€217,615 | -73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,595 | €4,917 | -€2,678 | -35.3% |
| Other operating charges | 640/8 | €330 | €0 | -€330 | -100% |
| Gross operating margin | 9900 | €111,808 | €110,583 | -€1,226 | -1.1% |
| Operating profit (loss) | 9901 | €103,883 | €105,665 | +€1,782 | +1.7% |
| Financial income | 75/76B | €2,108 | €7,377 | +€5,269 | +250% |
| Recurring financial income | 75 | €2,108 | €7,377 | +€5,269 | +250% |
| Financial charges | 65/66B | €35 | €61 | +€26 | +75.8% |
| Recurring financial charges | 65 | €35 | €61 | +€26 | +75.8% |
| Profit (loss) for the period before taxes | 9903 | €105,956 | €112,981 | +€7,025 | +6.6% |
| Income taxes | 67/77 | €22,068 | €23,743 | +€1,675 | +7.6% |
| Profit (loss) for the period | 9904 | €83,888 | €89,239 | +€5,351 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €83,888 | €89,239 | +€5,351 | +6.4% |
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 14 October 2026 via checked.be.