BOSS ADVISORY: 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 ADVISORY
Largest movements
- Cash +€51,392
up €51,392 (+158%), from €32,610 to €84,002
mainly Net result for the year (+€76,137) and Tax, wage and social debts (+€41,771)
- Receivables within one year +€27,423
up €27,423 (+319%), from €8,606 to €36,029
- Tangible fixed assets -€23,379
down €23,379 (-33.7%), from €69,347 to €45,969
of which Furniture and vehicles: -€23,129
- Current investments +€15,000
new in 2025: €15,000
- Reserves +€76,137
up €76,137 (+213%), from €35,671 to €111,809
- Other debts -€53,886
down €53,886 (-85.7%), from €62,858 to €8,972
- Tax, wage and social debts +€41,771
up €41,771 (+420%), from €9,936 to €51,706
of which Taxes: +€40,378
- Trade debts +€6,636
up €6,636 (+391%), from €1,696 to €8,332
- Gross operating margin +€72,435
up €72,435 (+104%), from €69,786 to €142,220
- Taxes +€12,208
up €12,208 (+127%), from €9,576 to €21,784
- Staff costs +€10,168
up €10,168 (+379%), from €2,681 to €12,850
- Depreciation +€9,567
up €9,567 (+45.1%), from €21,198 to €30,765
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 | €111,661 | €182,319 | +€70,658 | +63.3% |
| Fixed assets | 21/28 | €69,347 | €45,969 | -€23,379 | -33.7% |
| Tangible fixed assets | 22/27 | €69,347 | €45,969 | -€23,379 | -33.7% |
| Plant, machinery and equipment | 23 | €1,209 | €959 | -€250 | -20.7% |
| Furniture and vehicles | 24 | €68,138 | €45,010 | -€23,129 | -33.9% |
| Current assets | 29/58 | €42,313 | €136,350 | +€94,037 | +222% |
| Amounts receivable within one year | 40/41 | €8,606 | €36,029 | +€27,423 | +319% |
| Trade receivables | 40 | €8,606 | €36,029 | +€27,423 | +319% |
| Current investments | 50/53 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €32,610 | €84,002 | +€51,392 | +158% |
| Deferred charges and accrued income | 490/1 | €1,097 | €1,319 | +€222 | +20.2% |
| Total equity and liabilities | 10/49 | €111,661 | €182,319 | +€70,658 | +63.3% |
| Equity | 10/15 | €37,171 | €113,309 | +€76,137 | +205% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €35,671 | €111,809 | +€76,137 | +213% |
| Distributable reserves | 133 | €35,671 | €111,809 | +€76,137 | +213% |
| Amounts payable | 17/49 | €74,489 | €69,010 | -€5,479 | -7.4% |
| Amounts payable within one year | 42/48 | €74,489 | €69,010 | -€5,479 | -7.4% |
| Trade debts | 44 | €1,696 | €8,332 | +€6,636 | +391% |
| Suppliers | 440/4 | €1,696 | €8,332 | +€6,636 | +391% |
| Taxes, remuneration and social security | 45 | €9,936 | €51,706 | +€41,771 | +420% |
| Taxes | 450/3 | €9,693 | €50,070 | +€40,378 | +417% |
| Remuneration and social security | 454/9 | €243 | €1,636 | +€1,393 | +573% |
| Other amounts payable | 47/48 | €62,858 | €8,972 | -€53,886 | -85.7% |
| Remuneration, social security and pensions | 62 | €2,681 | €12,850 | +€10,168 | +379% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,198 | €30,765 | +€9,567 | +45.1% |
| Other operating charges | 640/8 | €379 | €186 | -€193 | -51.0% |
| Non-recurring operating charges | 66A | €271 | €0 | -€271 | -100% |
| Gross operating margin | 9900 | €69,786 | €142,220 | +€72,435 | +104% |
| Operating profit (loss) | 9901 | €45,256 | €98,420 | +€53,164 | +117% |
| Financial charges | 65/66B | €9 | €499 | +€490 | +5,439% |
| Recurring financial charges | 65 | €9 | €499 | +€490 | +5,439% |
| Profit (loss) for the period before taxes | 9903 | €45,247 | €97,921 | +€52,674 | +116% |
| Income taxes | 67/77 | €9,576 | €21,784 | +€12,208 | +127% |
| Profit (loss) for the period | 9904 | €35,671 | €76,137 | +€40,466 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €35,671 | €76,137 | +€40,466 | +113% |
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 27 October 2026 via checked.be.