BOSS FACILITY SERVICES: 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 FACILITY SERVICES
Largest movements
- Cash -€102,108
down €102,108 (-90.5%), from €112,767 to €10,659
mainly Receivables within one year (-€71,828) and Tax, wage and social debts (-€42,857)
- Receivables within one year +€71,828
up €71,828 (+9.0%), from €796,560 to €868,388
of which Other amounts receivable: +€66,262
- Tangible fixed assets +€17,516
up €17,516 (+271%), from €6,460 to €23,976
of which Furniture and vehicles: +€19,748
- Tax, wage and social debts -€42,857
down €42,857 (-7.0%), from €610,218 to €567,360
of which Taxes: -€123,459
- Trade debts +€19,493
up €19,493 (+8.9%), from €220,006 to €239,499
- Reserves +€16,088
up €16,088 (+25.1%), from €64,135 to €80,223
- Staff costs +€391,811
up €391,811 (+15.3%), from €2.6m to €3.0m
- Gross operating margin +€365,292
up €365,292 (+14.0%), from €2.6m to €3.0m
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 | €915,787 | €907,090 | -€8,697 | -0.9% |
| Fixed assets | 21/28 | €6,460 | €23,976 | +€17,516 | +271% |
| Tangible fixed assets | 22/27 | €6,460 | €23,976 | +€17,516 | +271% |
| Plant, machinery and equipment | 23 | €5,667 | €3,436 | -€2,231 | -39.4% |
| Furniture and vehicles | 24 | €793 | €20,540 | +€19,748 | +2,492% |
| Current assets | 29/58 | €909,327 | €883,114 | -€26,214 | -2.9% |
| Amounts receivable within one year | 40/41 | €796,560 | €868,388 | +€71,828 | +9.0% |
| Trade receivables | 40 | €496,020 | €501,586 | +€5,566 | +1.1% |
| Other amounts receivable | 41 | €300,540 | €366,802 | +€66,262 | +22.0% |
| Cash at bank and in hand | 54/58 | €112,767 | €10,659 | -€102,108 | -90.5% |
| Deferred charges and accrued income | 490/1 | - | €4,067 | +€4,067 | |
| Total equity and liabilities | 10/49 | €915,787 | €907,090 | -€8,697 | -0.9% |
| Equity | 10/15 | €84,135 | €100,223 | +€16,088 | +19.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,135 | €80,223 | +€16,088 | +25.1% |
| Distributable reserves | 133 | €64,135 | €80,223 | +€16,088 | +25.1% |
| Amounts payable | 17/49 | €831,652 | €806,867 | -€24,785 | -3.0% |
| Amounts payable within one year | 42/48 | €831,652 | €806,867 | -€24,785 | -3.0% |
| Trade debts | 44 | €220,006 | €239,499 | +€19,493 | +8.9% |
| Suppliers | 440/4 | €220,006 | €239,499 | +€19,493 | +8.9% |
| Taxes, remuneration and social security | 45 | €610,218 | €567,360 | -€42,857 | -7.0% |
| Taxes | 450/3 | €295,250 | €171,791 | -€123,459 | -41.8% |
| Remuneration and social security | 454/9 | €314,968 | €395,570 | +€80,602 | +25.6% |
| Other amounts payable | 47/48 | €1,428 | €8 | -€1,420 | -99.4% |
| Remuneration, social security and pensions | 62 | €2,559,708 | €2,951,519 | +€391,811 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,083 | €5,484 | +€401 | +7.9% |
| Other operating charges | 640/8 | €549 | €818 | +€269 | +48.9% |
| Gross operating margin | 9900 | €2,602,182 | €2,967,474 | +€365,292 | +14.0% |
| Operating profit (loss) | 9901 | €36,841 | €9,653 | -€27,188 | -73.8% |
| Financial income | 75/76B | €9,105 | €16,505 | +€7,400 | +81.3% |
| Recurring financial income | 75 | €9,105 | €16,505 | +€7,400 | +81.3% |
| Financial charges | 65/66B | €3,333 | €2,020 | -€1,313 | -39.4% |
| Recurring financial charges | 65 | €3,333 | €2,020 | -€1,313 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €42,614 | €24,138 | -€18,475 | -43.4% |
| Income taxes | 67/77 | €12,404 | €8,051 | -€4,353 | -35.1% |
| Profit (loss) for the period | 9904 | €30,210 | €16,088 | -€14,122 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,210 | €16,088 | -€14,122 | -46.7% |
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.