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
- Receivables within one year -€9,048
down €9,048 (-75.7%), from €11,958 to €2,910
of which Trade receivables: -€7,910
- Tax, wage and social debts -€9,386
down €9,386 (-67.3%), from €13,941 to €4,554
of which Taxes: -€9,036
- Gross operating margin -€17,323
down €17,323 (-64.6%), from €26,819 to €9,496
- Taxes -€3,164
down €3,164 (-91.5%), from €3,459 to €295
- Financial charges -€1,679
down €1,679 (-21.8%), from €7,697 to €6,018
- Depreciation +€827
up €827 (+106%), from €780 to €1,607
- Other operating charges -€474
down €474 (-49.3%), from €961 to €487
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 | €326,551 | €313,332 | -€13,220 | -4.0% |
| Fixed assets | 21/28 | €311,040 | €309,433 | -€1,607 | -0.5% |
| Tangible fixed assets | 22/27 | €4,040 | €2,433 | -€1,607 | -39.8% |
| Furniture and vehicles | 24 | €4,040 | €2,433 | -€1,607 | -39.8% |
| Financial fixed assets | 28 | €307,000 | €307,000 | = | 0.0% |
| Current assets | 29/58 | €15,511 | €3,898 | -€11,613 | -74.9% |
| Amounts receivable within one year | 40/41 | €11,958 | €2,910 | -€9,048 | -75.7% |
| Trade receivables | 40 | €7,910 | €0 | -€7,910 | -100% |
| Other amounts receivable | 41 | €4,048 | €2,910 | -€1,138 | -28.1% |
| Cash at bank and in hand | 54/58 | €3,554 | €988 | -€2,565 | -72.2% |
| Total equity and liabilities | 10/49 | €326,551 | €313,332 | -€13,220 | -4.0% |
| Equity | 10/15 | €215,158 | €216,245 | +€1,088 | +0.5% |
| Contributions | 10/11 | €156,000 | €156,000 | = | 0.0% |
| Reserves | 13 | €59,158 | €60,245 | +€1,088 | +1.8% |
| Distributable reserves | 133 | €59,158 | €60,245 | +€1,088 | +1.8% |
| Amounts payable | 17/49 | €111,394 | €97,086 | -€14,308 | -12.8% |
| Amounts payable after more than one year | 17 | €83,146 | €82,235 | -€911 | -1.1% |
| Other amounts payable | 178/9 | €83,146 | €82,235 | -€911 | -1.1% |
| Amounts payable within one year | 42/48 | €20,468 | €8,967 | -€11,501 | -56.2% |
| Trade debts | 44 | €3,385 | €4,413 | +€1,028 | +30.4% |
| Suppliers | 440/4 | €3,385 | €4,413 | +€1,028 | +30.4% |
| Taxes, remuneration and social security | 45 | €13,941 | €4,554 | -€9,386 | -67.3% |
| Taxes | 450/3 | €12,791 | €3,754 | -€9,036 | -70.6% |
| Remuneration and social security | 454/9 | €1,150 | €800 | -€350 | -30.4% |
| Other amounts payable | 47/48 | €3,142 | €0 | -€3,142 | -100% |
| Accrued charges and deferred income | 492/3 | €7,780 | €5,884 | -€1,896 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €780 | €1,607 | +€827 | +106% |
| Other operating charges | 640/8 | €961 | €487 | -€474 | -49.3% |
| Gross operating margin | 9900 | €26,819 | €9,496 | -€17,323 | -64.6% |
| Operating profit (loss) | 9901 | €25,078 | €7,401 | -€17,676 | -70.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €7,697 | €6,018 | -€1,679 | -21.8% |
| Recurring financial charges | 65 | €7,697 | €6,018 | -€1,679 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €17,381 | €1,383 | -€15,998 | -92.0% |
| Income taxes | 67/77 | €3,459 | €295 | -€3,164 | -91.5% |
| Profit (loss) for the period | 9904 | €13,922 | €1,088 | -€12,834 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,922 | €1,088 | -€12,834 | -92.2% |
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 15 October 2026 via checked.be.