BOSS'EM: 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'EM
Largest movements
- Receivables within one year -€12,698
down €12,698 (-51.0%), from €24,881 to €12,183
of which Trade receivables: -€12,715
- Cash +€10,543
up €10,543 (+175%), from €6,022 to €16,566
mainly Receivables within one year (+€12,698) and Other debts (+€9,839)
- Deferred charges and accrued income +€9,101
up €9,101 (+44.0%), from €20,705 to €29,806
- Tangible fixed assets -€2,270
down €2,270 (-30.7%), from €7,389 to €5,118
of which Plant, machinery and equipment: -€1,691
- Trade debts -€12,412
down €12,412 (-48.0%), from €25,876 to €13,464
- Other debts +€9,839
up €9,839 (+1,366%), from €720 to €10,559
- Current portion of long-term debt +€4,166
new in 2025: €4,166
- Short-term financial debts -€4,118
down €4,118 (-100%), from €4,118 to €0
- Tax, wage and social debts +€4,061
up €4,061 (+206%), from €1,967 to €6,028
of which Remuneration and social security: +€2,384
- Financial charges +€1,926
up €1,926 (+321%), from €601 to €2,527
- Depreciation -€906
down €906 (-28.5%), from €3,177 to €2,270
- Other operating charges -€737
down €737 (-44.6%), from €1,653 to €916
- Gross operating margin +€603
up €603 (+5.8%), from €10,448 to €11,051
- Taxes -€407
down €407 (-15.5%), from €2,619 to €2,212
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 | €58,997 | €63,674 | +€4,676 | +7.9% |
| Fixed assets | 21/28 | €7,389 | €5,118 | -€2,270 | -30.7% |
| Tangible fixed assets | 22/27 | €7,389 | €5,118 | -€2,270 | -30.7% |
| Plant, machinery and equipment | 23 | €6,810 | €5,118 | -€1,691 | -24.8% |
| Furniture and vehicles | 24 | €579 | €0 | -€579 | -100% |
| Current assets | 29/58 | €51,609 | €58,556 | +€6,947 | +13.5% |
| Amounts receivable within one year | 40/41 | €24,881 | €12,183 | -€12,698 | -51.0% |
| Trade receivables | 40 | €15,715 | €3,000 | -€12,715 | -80.9% |
| Other amounts receivable | 41 | €9,166 | €9,183 | +€17 | +0.2% |
| Cash at bank and in hand | 54/58 | €6,022 | €16,566 | +€10,543 | +175% |
| Deferred charges and accrued income | 490/1 | €20,705 | €29,806 | +€9,101 | +44.0% |
| Total equity and liabilities | 10/49 | €58,997 | €63,674 | +€4,676 | +7.9% |
| Equity | 10/15 | €26,315 | €29,457 | +€3,142 | +11.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €25,315 | €28,457 | +€3,142 | +12.4% |
| Distributable reserves | 133 | €25,315 | €28,457 | +€3,142 | +12.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €32,682 | €34,216 | +€1,534 | +4.7% |
| Amounts payable within one year | 42/48 | €32,682 | €34,216 | +€1,534 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,166 | +€4,166 | |
| Financial debts | 43 | €4,118 | €0 | -€4,118 | -100% |
| Credit institutions | 430/8 | €4,118 | €0 | -€4,118 | -100% |
| Trade debts | 44 | €25,876 | €13,464 | -€12,412 | -48.0% |
| Suppliers | 440/4 | €25,876 | €13,464 | -€12,412 | -48.0% |
| Taxes, remuneration and social security | 45 | €1,967 | €6,028 | +€4,061 | +206% |
| Taxes | 450/3 | €1,967 | €3,644 | +€1,677 | +85.2% |
| Remuneration and social security | 454/9 | €0 | €2,384 | +€2,384 | |
| Other amounts payable | 47/48 | €720 | €10,559 | +€9,839 | +1,366% |
| Non-recurring operating income | 76A | €2,398 | €0 | -€2,398 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,177 | €2,270 | -€906 | -28.5% |
| Other operating charges | 640/8 | €1,653 | €916 | -€737 | -44.6% |
| Gross operating margin | 9900 | €10,448 | €11,051 | +€603 | +5.8% |
| Operating profit (loss) | 9901 | €5,619 | €7,865 | +€2,246 | +40.0% |
| Financial income | 75/76B | €33 | €16 | -€17 | -52.3% |
| Recurring financial income | 75 | €33 | €16 | -€17 | -52.3% |
| Financial charges | 65/66B | €601 | €2,527 | +€1,926 | +321% |
| Recurring financial charges | 65 | €601 | €2,527 | +€1,926 | +321% |
| Profit (loss) for the period before taxes | 9903 | €5,051 | €5,354 | +€303 | +6.0% |
| Income taxes | 67/77 | €2,619 | €2,212 | -€407 | -15.5% |
| Profit (loss) for the period | 9904 | €2,432 | €3,142 | +€710 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,432 | €3,142 | +€710 | +29.2% |
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 26 October 2026 via checked.be.