BOSS CONTAINER: 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 CONTAINER
Largest movements
- Receivables within one year +€19,054
up €19,054 (+4.0%), from €474,156 to €493,209
of which Other amounts receivable: +€39,023
- Deferred charges and accrued income +€12,399
up €12,399 (+379.1%), from €3,271 to €15,670
- Cash +€11,819
up €11,819 (+14.0%), from €84,607 to €96,426
mainly Depreciation (+€139,899) and Tax, wage and social debts (+€25,690)
- Tax, wage and social debts +€25,690
up €25,690 (+34.4%), from €74,622 to €100,312
of which Taxes: +€23,449
- Current portion of long-term debt +€19,452
up €19,452 (+16.5%), from €117,972 to €137,424
- Debts after one year -€15,139
down €15,139 (-7.8%), from €194,410 to €179,271
- Profit (loss) carried forward +€12,666
up €12,666 (+2.8%), from €452,045 to €464,711
- Gross operating margin -€52,858
down €52,858 (-9.8%), from €541,428 to €488,571
- Staff costs +€33,269
up €33,269 (+15.9%), from €209,009 to €242,278
- Taxes -€21,710
down €21,710 (-67.5%), from €32,149 to €10,439
- Other operating charges +€19,404
up €19,404 (+77.4%), from €25,084 to €44,488
- Depreciation -€17,204
down €17,204 (-11.0%), from €157,103 to €139,899
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 | €954,448 | €994,503 | +€40,055 | +4.2% |
| Fixed assets | 21/28 | €392,415 | €389,198 | -€3,217 | -0.8% |
| Tangible fixed assets | 22/27 | €392,415 | €388,948 | -€3,467 | -0.9% |
| Plant, machinery and equipment | 23 | €61,908 | €40,336 | -€21,572 | -34.8% |
| Furniture and vehicles | 24 | €49,441 | €59,662 | +€10,220 | +20.7% |
| Leasing and similar rights | 25 | €270,209 | €279,926 | +€9,717 | +3.6% |
| Other tangible fixed assets | 26 | €10,856 | €9,024 | -€1,831 | -16.9% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €562,033 | €605,305 | +€43,272 | +7.7% |
| Amounts receivable within one year | 40/41 | €474,156 | €493,209 | +€19,054 | +4.0% |
| Trade receivables | 40 | €108,899 | €88,930 | -€19,969 | -18.3% |
| Other amounts receivable | 41 | €365,257 | €404,279 | +€39,023 | +10.7% |
| Cash at bank and in hand | 54/58 | €84,607 | €96,426 | +€11,819 | +14.0% |
| Deferred charges and accrued income | 490/1 | €3,271 | €15,670 | +€12,399 | +379.1% |
| Total equity and liabilities | 10/49 | €954,448 | €994,503 | +€40,055 | +4.2% |
| Equity | 10/15 | €472,505 | €485,171 | +€12,666 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €452,045 | €464,711 | +€12,666 | +2.8% |
| Amounts payable | 17/49 | €481,943 | €509,332 | +€27,389 | +5.7% |
| Amounts payable after more than one year | 17 | €194,410 | €179,271 | -€15,139 | -7.8% |
| Financial debts | 170/4 | €194,410 | €179,271 | -€15,139 | -7.8% |
| Amounts payable within one year | 42/48 | €285,015 | €327,461 | +€42,446 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €117,972 | €137,424 | +€19,452 | +16.5% |
| Trade debts | 44 | €92,422 | €89,725 | -€2,696 | -2.9% |
| Suppliers | 440/4 | €92,422 | €89,725 | -€2,696 | -2.9% |
| Taxes, remuneration and social security | 45 | €74,622 | €100,312 | +€25,690 | +34.4% |
| Taxes | 450/3 | €63,353 | €86,801 | +€23,449 | +37.0% |
| Remuneration and social security | 454/9 | €11,269 | €13,510 | +€2,241 | +19.9% |
| Accrued charges and deferred income | 492/3 | €2,518 | €2,600 | +€82 | +3.3% |
| Remuneration, social security and pensions | 62 | €209,009 | €242,278 | +€33,269 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,103 | €139,899 | -€17,204 | -11.0% |
| Other operating charges | 640/8 | €25,084 | €44,488 | +€19,404 | +77.4% |
| Non-recurring operating charges | 66A | - | €3,647 | +€3,647 | |
| Gross operating margin | 9900 | €541,428 | €488,571 | -€52,858 | -9.8% |
| Operating profit (loss) | 9901 | €150,233 | €58,259 | -€91,974 | -61.2% |
| Financial income | 75/76B | €0 | €788 | +€788 | +375314.3% |
| Recurring financial income | 75 | €0 | €788 | +€788 | +375314.3% |
| Financial charges | 65/66B | €19,445 | €35,942 | +€16,497 | +84.8% |
| Recurring financial charges | 65 | €19,445 | €35,942 | +€16,497 | +84.8% |
| Profit (loss) for the period before taxes | 9903 | €130,788 | €23,105 | -€107,683 | -82.3% |
| Income taxes | 67/77 | €32,149 | €10,439 | -€21,710 | -67.5% |
| Profit (loss) for the period | 9904 | €98,639 | €12,666 | -€85,973 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €98,639 | €12,666 | -€85,973 | -87.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.