BOSS Consult: 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 Consult
Largest movements
- Cash +€54,140
up €54,140 (+83.9%), from €64,554 to €118,694
mainly Net result for the year (+€58,671) and Tax, wage and social debts (+€19,089)
- Receivables after one year +€15,000
new in 2025: €15,000
- Receivables within one year -€9,046
down €9,046 (-21.2%), from €42,571 to €33,526
of which Trade receivables: -€19,509
- Tangible fixed assets +€7,298
up €7,298 (+198%), from €3,686 to €10,985
of which Furniture and vehicles: +€9,020
- Reserves +€58,671
up €58,671 (+95.8%), from €61,227 to €119,898
- Tax, wage and social debts +€19,089
up €19,089 (+50.7%), from €37,681 to €56,770
- Other debts -€10,190
no longer reported in 2025 (was €10,190)
- Gross operating margin -€4,493
down €4,493 (-5.0%), from €89,369 to €84,876
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 | €110,812 | €178,617 | +€67,805 | +61.2% |
| Fixed assets | 21/28 | €3,686 | €10,985 | +€7,298 | +198% |
| Tangible fixed assets | 22/27 | €3,686 | €10,985 | +€7,298 | +198% |
| Plant, machinery and equipment | 23 | €3,686 | €1,965 | -€1,722 | -46.7% |
| Furniture and vehicles | 24 | - | €9,020 | +€9,020 | |
| Current assets | 29/58 | €107,126 | €167,633 | +€60,507 | +56.5% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €42,571 | €33,526 | -€9,046 | -21.2% |
| Trade receivables | 40 | €42,571 | €23,063 | -€19,509 | -45.8% |
| Other amounts receivable | 41 | - | €10,463 | +€10,463 | |
| Cash at bank and in hand | 54/58 | €64,554 | €118,694 | +€54,140 | +83.9% |
| Deferred charges and accrued income | 490/1 | - | €413 | +€413 | |
| Total equity and liabilities | 10/49 | €110,812 | €178,617 | +€67,805 | +61.2% |
| Equity | 10/15 | €62,227 | €120,898 | +€58,671 | +94.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €61,227 | €119,898 | +€58,671 | +95.8% |
| Distributable reserves | 133 | €61,227 | €119,898 | +€58,671 | +95.8% |
| Amounts payable | 17/49 | €48,585 | €57,719 | +€9,134 | +18.8% |
| Amounts payable within one year | 42/48 | €48,585 | €57,719 | +€9,134 | +18.8% |
| Trade debts | 44 | €714 | €950 | +€236 | +33.0% |
| Suppliers | 440/4 | €714 | €950 | +€236 | +33.0% |
| Taxes, remuneration and social security | 45 | €37,681 | €56,770 | +€19,089 | +50.7% |
| Taxes | 450/3 | €37,681 | €56,770 | +€19,089 | +50.7% |
| Other amounts payable | 47/48 | €10,190 | - | -€10,190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,479 | €1,727 | +€248 | +16.8% |
| Other operating charges | 640/8 | €471 | €403 | -€69 | -14.5% |
| Gross operating margin | 9900 | €89,369 | €84,876 | -€4,493 | -5.0% |
| Operating profit (loss) | 9901 | €87,419 | €82,747 | -€4,672 | -5.3% |
| Financial income | 75/76B | €0 | €722 | +€722 | +7,222,300% |
| Recurring financial income | 75 | €0 | €722 | +€722 | +7,222,300% |
| Financial charges | 65/66B | €1,919 | €1,239 | -€680 | -35.4% |
| Recurring financial charges | 65 | €1,919 | €1,239 | -€680 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €85,500 | €82,230 | -€3,270 | -3.8% |
| Income taxes | 67/77 | €24,273 | €23,559 | -€714 | -2.9% |
| Profit (loss) for the period | 9904 | €61,227 | €58,671 | -€2,556 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,227 | €58,671 | -€2,556 | -4.2% |
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 21 October 2026 via checked.be.