BOSRAND: 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.
BOSRAND
Largest movements
- Intangible fixed assets -€59,611
down €59,611 (-9.2%), from €645,735 to €586,124
- Receivables within one year +€11,650
up €11,650 (+1277.4%), from €912 to €12,562
- Profit (loss) carried forward -€42,969
down €42,969 (-35.2%), from -€122,030 to -€164,999
- Gross operating margin -€2,017
down €2,017 (-8.6%), from €23,546 to €21,529
- Financial income +€1,014
up €1,014 (+42.3%), from €2,396 to €3,410
- Other operating charges -€638
down €638 (-11.0%), from €5,826 to €5,188
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 | €870,657 | €825,612 | -€45,045 | -5.2% |
| Fixed assets | 21/28 | €736,467 | €679,267 | -€57,200 | -7.8% |
| Intangible fixed assets | 21 | €645,735 | €586,124 | -€59,611 | -9.2% |
| Tangible fixed assets | 22/27 | €90,732 | €93,143 | +€2,411 | +2.7% |
| Land and buildings | 22 | €88,764 | €88,563 | -€201 | -0.2% |
| Plant, machinery and equipment | 23 | €212 | - | -€212 | |
| Furniture and vehicles | 24 | €1,756 | €4,580 | +€2,824 | +160.8% |
| Current assets | 29/58 | €134,190 | €146,345 | +€12,155 | +9.1% |
| Amounts receivable within one year | 40/41 | €912 | €12,562 | +€11,650 | +1277.4% |
| Other amounts receivable | 41 | €912 | €12,562 | +€11,650 | +1277.4% |
| Cash at bank and in hand | 54/58 | €130,614 | €129,272 | -€1,342 | -1.0% |
| Deferred charges and accrued income | 490/1 | €2,664 | €4,511 | +€1,847 | +69.3% |
| Total equity and liabilities | 10/49 | €870,657 | €825,612 | -€45,045 | -5.2% |
| Equity | 10/15 | €172,468 | €129,499 | -€42,969 | -24.9% |
| Contributions | 10/11 | €267,725 | €267,725 | = | 0.0% |
| Capital | 10 | €267,725 | €267,725 | = | 0.0% |
| Issued capital | 100 | €267,725 | €267,725 | = | 0.0% |
| Reserves | 13 | €26,773 | €26,773 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,773 | €26,773 | = | 0.0% |
| Legal reserve | 130 | €26,773 | €26,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,030 | -€164,999 | -€42,969 | -35.2% |
| Amounts payable | 17/49 | €698,189 | €696,113 | -€2,076 | -0.3% |
| Amounts payable within one year | 42/48 | €698,189 | €696,113 | -€2,076 | -0.3% |
| Trade debts | 44 | €751 | €625 | -€126 | -16.8% |
| Suppliers | 440/4 | €751 | €625 | -€126 | -16.8% |
| Other amounts payable | 47/48 | €697,438 | €695,488 | -€1,950 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,831 | €62,681 | -€150 | -0.2% |
| Other operating charges | 640/8 | €5,826 | €5,188 | -€638 | -11.0% |
| Gross operating margin | 9900 | €23,546 | €21,529 | -€2,017 | -8.6% |
| Operating profit (loss) | 9901 | -€45,111 | -€46,340 | -€1,229 | -2.7% |
| Financial income | 75/76B | €2,396 | €3,410 | +€1,014 | +42.3% |
| Recurring financial income | 75 | €2,396 | €3,410 | +€1,014 | +42.3% |
| Financial charges | 65/66B | €47 | €39 | -€8 | -17.0% |
| Recurring financial charges | 65 | €47 | €39 | -€8 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€42,762 | -€42,969 | -€207 | -0.5% |
| Profit (loss) for the period | 9904 | -€42,762 | -€42,969 | -€207 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,762 | -€42,969 | -€207 | -0.5% |
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 7 October 2026 via checked.be.