BOSROFISC: 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.
BOSROFISC
Largest movements
- Cash +€15,982
up €15,982 (+17.5%), from €91,416 to €107,398
mainly Net result for the year (+€14,336) and Other debts (+€10,417)
- Tangible fixed assets -€5,923
down €5,923 (-51.7%), from €11,454 to €5,531
- Receivables within one year -€1,377
down €1,377 (-11.4%), from €12,031 to €10,654
of which Trade receivables: -€729
- Other debts +€10,417
up €10,417 (+34.4%), from €30,312 to €40,729
- Tax, wage and social debts -€4,160
down €4,160 (-41.2%), from €10,096 to €5,936
- Reserves +€2,336
up €2,336 (+3.8%), from €61,284 to €63,620
of which Distributable reserves: +€2,336
- Gross operating margin -€3,901
down €3,901 (-11.8%), from €32,918 to €29,017
- Taxes -€871
down €871 (-10.7%), from €8,180 to €7,308
- Depreciation -€442
down €442 (-6.9%), from €6,364 to €5,923
- Other operating charges -€377
down €377 (-62.9%), from €599 to €222
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,901 | €123,583 | +€8,682 | +7.6% |
| Fixed assets | 21/28 | €11,454 | €5,531 | -€5,923 | -51.7% |
| Tangible fixed assets | 22/27 | €11,454 | €5,531 | -€5,923 | -51.7% |
| Furniture and vehicles | 24 | €11,454 | €5,531 | -€5,923 | -51.7% |
| Current assets | 29/58 | €103,447 | €118,052 | +€14,605 | +14.1% |
| Amounts receivable within one year | 40/41 | €12,031 | €10,654 | -€1,377 | -11.4% |
| Trade receivables | 40 | €10,191 | €9,462 | -€729 | -7.2% |
| Other amounts receivable | 41 | €1,840 | €1,192 | -€648 | -35.2% |
| Cash at bank and in hand | 54/58 | €91,416 | €107,398 | +€15,982 | +17.5% |
| Total equity and liabilities | 10/49 | €114,901 | €123,583 | +€8,682 | +7.6% |
| Equity | 10/15 | €73,784 | €76,120 | +€2,336 | +3.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €61,284 | €63,620 | +€2,336 | +3.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €59,284 | €61,620 | +€2,336 | +3.9% |
| Amounts payable | 17/49 | €41,117 | €47,463 | +€6,346 | +15.4% |
| Amounts payable within one year | 42/48 | €41,117 | €47,463 | +€6,346 | +15.4% |
| Trade debts | 44 | €710 | €799 | +€89 | +12.6% |
| Suppliers | 440/4 | €710 | €799 | +€89 | +12.6% |
| Taxes, remuneration and social security | 45 | €10,096 | €5,936 | -€4,160 | -41.2% |
| Taxes | 450/3 | €10,096 | €5,936 | -€4,160 | -41.2% |
| Other amounts payable | 47/48 | €30,312 | €40,729 | +€10,417 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,364 | €5,923 | -€442 | -6.9% |
| Other operating charges | 640/8 | €599 | €222 | -€377 | -62.9% |
| Gross operating margin | 9900 | €32,918 | €29,017 | -€3,901 | -11.8% |
| Operating profit (loss) | 9901 | €25,955 | €22,873 | -€3,082 | -11.9% |
| Financial income | 75/76B | €124 | - | -€124 | |
| Recurring financial income | 75 | €124 | - | -€124 | |
| Financial charges | 65/66B | €985 | €1,228 | +€243 | +24.7% |
| Recurring financial charges | 65 | €985 | €1,228 | +€243 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €25,094 | €21,645 | -€3,449 | -13.7% |
| Income taxes | 67/77 | €8,180 | €7,308 | -€871 | -10.7% |
| Profit (loss) for the period | 9904 | €16,914 | €14,336 | -€2,578 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,914 | €14,336 | -€2,578 | -15.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.