BOSS: 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.
BOSS
Largest movements
- Cash -€70,173
down €70,173 (-65.3%), from €107,466 to €37,293
mainly Net result for the year (-€44,657) and Trade debts (-€43,008)
- Intangible fixed assets -€35,000
down €35,000 (-21.8%), from €160,329 to €125,329
- Receivables within one year +€4,445
up €4,445 (+273%), from €1,626 to €6,072
of which Trade receivables: +€4,445
- Stocks and contracts +€3,167
up €3,167 (+47.1%), from €6,721 to €9,888
- Profit (loss) carried forward -€44,657
down €44,657 (-33.7%), from -€132,539 to -€177,196
- Trade debts -€43,008
down €43,008 (-61.0%), from €70,508 to €27,501
- Tax, wage and social debts -€10,380
down €10,380 (-28.7%), from €36,174 to €25,795
of which Taxes: -€7,903
- Staff costs +€151,497
up €151,497 (+230%), from €65,859 to €217,356
- Gross operating margin +€127,663
up €127,663 (+148%), from €86,242 to €213,906
- Depreciation +€22,062
up €22,062 (+123%), from €17,892 to €39,954
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 | €294,968 | €197,611 | -€97,357 | -33.0% |
| Fixed assets | 21/28 | €174,714 | €138,621 | -€36,094 | -20.7% |
| Intangible fixed assets | 21 | €160,329 | €125,329 | -€35,000 | -21.8% |
| Tangible fixed assets | 22/27 | €14,386 | €13,292 | -€1,094 | -7.6% |
| Plant, machinery and equipment | 23 | €9,951 | €9,775 | -€176 | -1.8% |
| Furniture and vehicles | 24 | €4,435 | €3,517 | -€918 | -20.7% |
| Current assets | 29/58 | €120,253 | €58,990 | -€61,263 | -50.9% |
| Stocks and contracts in progress | 3 | €6,721 | €9,888 | +€3,167 | +47.1% |
| Stocks | 30/36 | €6,721 | €9,888 | +€3,167 | +47.1% |
| Amounts receivable within one year | 40/41 | €1,626 | €6,072 | +€4,445 | +273% |
| Trade receivables | 40 | - | €4,445 | +€4,445 | |
| Other amounts receivable | 41 | €1,626 | €1,626 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €107,466 | €37,293 | -€70,173 | -65.3% |
| Deferred charges and accrued income | 490/1 | €4,440 | €5,737 | +€1,297 | +29.2% |
| Total equity and liabilities | 10/49 | €294,968 | €197,611 | -€97,357 | -33.0% |
| Equity | 10/15 | -€112,539 | -€157,196 | -€44,657 | -39.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,539 | -€177,196 | -€44,657 | -33.7% |
| Amounts payable | 17/49 | €407,507 | €354,807 | -€52,700 | -12.9% |
| Amounts payable within one year | 42/48 | €407,507 | €354,807 | -€52,700 | -12.9% |
| Trade debts | 44 | €70,508 | €27,501 | -€43,008 | -61.0% |
| Suppliers | 440/4 | €70,508 | €27,501 | -€43,008 | -61.0% |
| Taxes, remuneration and social security | 45 | €36,174 | €25,795 | -€10,380 | -28.7% |
| Taxes | 450/3 | €14,675 | €6,772 | -€7,903 | -53.9% |
| Remuneration and social security | 454/9 | €21,500 | €19,023 | -€2,477 | -11.5% |
| Other amounts payable | 47/48 | €300,824 | €301,511 | +€688 | +0.2% |
| Remuneration, social security and pensions | 62 | €65,859 | €217,356 | +€151,497 | +230% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,892 | €39,954 | +€22,062 | +123% |
| Other operating charges | 640/8 | €893 | €426 | -€467 | -52.3% |
| Gross operating margin | 9900 | €86,242 | €213,906 | +€127,663 | +148% |
| Operating profit (loss) | 9901 | €1,599 | -€43,829 | -€45,428 | |
| Financial charges | 65/66B | -€138 | €798 | +€936 | |
| Recurring financial charges | 65 | -€138 | €798 | +€936 | |
| Profit (loss) for the period before taxes | 9903 | €1,737 | -€44,628 | -€46,364 | |
| Income taxes | 67/77 | - | €29 | +€29 | |
| Profit (loss) for the period | 9904 | €1,737 | -€44,657 | -€46,393 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,737 | -€44,657 | -€46,393 |
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 13 October 2026 via checked.be.