BOSS-AUTO: 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-AUTO
Largest movements
- Stocks and contracts +€2,400
up €2,400 (+32.2%), from €7,448 to €9,849
- Tangible fixed assets -€1,706
no longer reported in 2025 (was €1,706)
- Cash +€1,207
up €1,207 (+65.3%), from €1,850 to €3,057
mainly Net result for the year (+€4,724) and Investment in fixed assets (net) (+€1,496)
- Receivables within one year -€1,074
down €1,074 (-20.0%), from €5,373 to €4,299
of which Trade receivables: -€2,074
- Financial fixed assets +€210
new in 2025: €210
- Profit (loss) carried forward +€4,724
up €4,724 (+35.4%), from -€13,326 to -€8,602
- Trade debts -€2,442
down €2,442 (-34.4%), from €7,089 to €4,647
- Tax, wage and social debts -€1,212
down €1,212 (-64.6%), from €1,875 to €663
of which Taxes: -€888
- Gross operating margin +€5,311
up €5,311 (+143%), from €3,701 to €9,012
- Staff costs +€3,457
new in 2025: €3,457
- Taxes -€500
new in 2025: -€500
- Other operating charges -€251
down €251 (-21.1%), from €1,191 to €940
- Depreciation -€124
no longer reported in 2025 (was €124)
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 | €16,842 | €17,913 | +€1,070 | +6.4% |
| Fixed assets | 21/28 | €1,706 | €210 | -€1,496 | -87.7% |
| Tangible fixed assets | 22/27 | €1,706 | - | -€1,706 | |
| Plant, machinery and equipment | 23 | €1,706 | - | -€1,706 | |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €15,137 | €17,703 | +€2,566 | +17.0% |
| Stocks and contracts in progress | 3 | €7,448 | €9,849 | +€2,400 | +32.2% |
| Stocks | 30/36 | €7,448 | €9,849 | +€2,400 | +32.2% |
| Amounts receivable within one year | 40/41 | €5,373 | €4,299 | -€1,074 | -20.0% |
| Trade receivables | 40 | €5,373 | €3,299 | -€2,074 | -38.6% |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €1,850 | €3,057 | +€1,207 | +65.3% |
| Deferred charges and accrued income | 490/1 | €465 | €498 | +€32 | +6.9% |
| Total equity and liabilities | 10/49 | €16,842 | €17,913 | +€1,070 | +6.4% |
| Equity | 10/15 | €7,659 | €12,383 | +€4,724 | +61.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €2,385 | €2,385 | = | 0.0% |
| Distributable reserves | 133 | €2,385 | €2,385 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,326 | -€8,602 | +€4,724 | +35.4% |
| Amounts payable | 17/49 | €9,183 | €5,530 | -€3,653 | -39.8% |
| Amounts payable within one year | 42/48 | €9,183 | €5,530 | -€3,653 | -39.8% |
| Trade debts | 44 | €7,089 | €4,647 | -€2,442 | -34.4% |
| Suppliers | 440/4 | €7,089 | €4,647 | -€2,442 | -34.4% |
| Taxes, remuneration and social security | 45 | €1,875 | €663 | -€1,212 | -64.6% |
| Taxes | 450/3 | €1,551 | €663 | -€888 | -57.2% |
| Remuneration and social security | 454/9 | €324 | - | -€324 | |
| Other amounts payable | 47/48 | €219 | €219 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €3,457 | +€3,457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | - | -€124 | |
| Other operating charges | 640/8 | €1,191 | €940 | -€251 | -21.1% |
| Gross operating margin | 9900 | €3,701 | €9,012 | +€5,311 | +143% |
| Operating profit (loss) | 9901 | €2,385 | €4,615 | +€2,229 | +93.5% |
| Financial income | 75/76B | €2 | €1 | -€0 | -21.1% |
| Recurring financial income | 75 | €2 | €1 | -€0 | -21.1% |
| Financial charges | 65/66B | €471 | €393 | -€78 | -16.6% |
| Recurring financial charges | 65 | €471 | €393 | -€78 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €1,916 | €4,224 | +€2,307 | +120% |
| Income taxes | 67/77 | - | -€500 | -€500 | |
| Profit (loss) for the period | 9904 | €1,916 | €4,724 | +€2,807 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €1,916 | €4,724 | +€2,807 | +146% |
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 14 October 2026 via checked.be.