BOSS COMPUTER: 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.
BOSS COMPUTER
Largest movements
- Current investments +€149,925
new in 2025: €149,925
- Cash -€140,517
down €140,517 (-59.3%), from €237,117 to €96,600
mainly Current investments (-€149,925) and Contributions, distributions and other (-€14,870)
- Tangible fixed assets -€7,384
down €7,384 (-20.5%), from €36,013 to €28,629
of which Furniture and vehicles: -€7,351
- Trade debts +€6,820
up €6,820 (+178.1%), from €3,829 to €10,649
- Reserves -€5,847
down €5,847 (-9.2%), from €63,899 to €58,051
- Gross operating margin -€10,398
down €10,398 (-38.4%), from €27,057 to €16,659
- Depreciation +€6,387
up €6,387 (+640.8%), from €997 to €7,384
- Financial income +€4,829
up €4,829 (+349.9%), from €1,380 to €6,209
- Taxes -€2,411
down €2,411 (-29.6%), from €8,149 to €5,738
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.
Cash bridge derived
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 | €279,896 | €283,003 | +€3,106 | +1.1% |
| Fixed assets | 21/28 | €36,241 | €28,857 | -€7,384 | -20.4% |
| Tangible fixed assets | 22/27 | €36,013 | €28,629 | -€7,384 | -20.5% |
| Furniture and vehicles | 24 | €35,793 | €28,441 | -€7,351 | -20.5% |
| Other tangible fixed assets | 26 | €220 | €188 | -€33 | -14.8% |
| Financial fixed assets | 28 | €228 | €228 | = | 0.0% |
| Current assets | 29/58 | €243,655 | €254,145 | +€10,491 | +4.3% |
| Stocks and contracts in progress | 3 | €5,085 | €5,293 | +€208 | +4.1% |
| Stocks | 30/36 | €5,085 | €5,293 | +€208 | +4.1% |
| Amounts receivable within one year | 40/41 | €1,453 | €2,327 | +€874 | +60.1% |
| Trade receivables | 40 | €1,198 | €2,327 | +€1,129 | +94.2% |
| Other amounts receivable | 41 | €255 | - | -€255 | |
| Current investments | 50/53 | - | €149,925 | +€149,925 | |
| Cash at bank and in hand | 54/58 | €237,117 | €96,600 | -€140,517 | -59.3% |
| Total equity and liabilities | 10/49 | €279,896 | €283,003 | +€3,106 | +1.1% |
| Equity | 10/15 | €210,188 | €204,341 | -€5,847 | -2.8% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €63,899 | €58,051 | -€5,847 | -9.2% |
| Distributable reserves | 133 | €63,899 | €58,051 | -€5,847 | -9.2% |
| Profit (loss) carried forward | 14 | €125,838 | €125,838 | = | 0.0% |
| Amounts payable | 17/49 | €69,708 | €78,662 | +€8,954 | +12.8% |
| Amounts payable within one year | 42/48 | €69,708 | €78,662 | +€8,954 | +12.8% |
| Trade debts | 44 | €3,829 | €10,649 | +€6,820 | +178.1% |
| Suppliers | 440/4 | €3,829 | €10,649 | +€6,820 | +178.1% |
| Taxes, remuneration and social security | 45 | €3,171 | €5,458 | +€2,287 | +72.1% |
| Taxes | 450/3 | €3,171 | €5,458 | +€2,287 | +72.1% |
| Other amounts payable | 47/48 | €62,708 | €62,555 | -€153 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €997 | €7,384 | +€6,387 | +640.8% |
| Other operating charges | 640/8 | €504 | €507 | +€3 | +0.6% |
| Gross operating margin | 9900 | €27,057 | €16,659 | -€10,398 | -38.4% |
| Operating profit (loss) | 9901 | €25,556 | €8,768 | -€16,788 | -65.7% |
| Financial income | 75/76B | €1,380 | €6,209 | +€4,829 | +349.9% |
| Recurring financial income | 75 | €1,380 | €6,209 | +€4,829 | +349.9% |
| Financial charges | 65/66B | €157 | €216 | +€59 | +37.7% |
| Recurring financial charges | 65 | €157 | €216 | +€59 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €26,779 | €14,760 | -€12,018 | -44.9% |
| Income taxes | 67/77 | €8,149 | €5,738 | -€2,411 | -29.6% |
| Profit (loss) for the period | 9904 | €18,630 | €9,023 | -€9,607 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,630 | €9,023 | -€9,607 | -51.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.