Boss Management: 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 Management
Largest movements
- Receivables within one year +€57,307
up €57,307 (+64.8%), from €88,463 to €145,771
of which Trade receivables: +€29,717
- Cash -€32,856
down €32,856 (-68.1%), from €48,235 to €15,379
mainly Receivables within one year (-€57,307) and Investment in fixed assets (net) (-€22,721)
- Tangible fixed assets +€20,656
up €20,656 (+399%), from €5,178 to €25,834
of which Other tangible fixed assets: +€19,403
- Stocks and contracts +€15,000
new in 2024: €15,000
- Advances received +€29,359
new in 2024: €29,359
- Other debts +€18,537
up €18,537 (+55.2%), from €33,574 to €52,111
- Reserves +€7,235
up €7,235 (+8.8%), from €82,668 to €89,903
- Tax, wage and social debts +€3,334
up €3,334 (+15.1%), from €22,032 to €25,366
- Gross operating margin -€94,323
down €94,323 (-85.7%), from €110,093 to €15,770
- Taxes -€18,697
down €18,697 (-84.9%), from €22,032 to €3,334
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,390 | €202,575 | +€60,186 | +42.3% |
| Formation expenses | 20 | €512 | €0 | -€512 | -100% |
| Fixed assets | 21/28 | €5,178 | €25,834 | +€20,656 | +399% |
| Tangible fixed assets | 22/27 | €5,178 | €25,834 | +€20,656 | +399% |
| Furniture and vehicles | 24 | €3,777 | €5,030 | +€1,252 | +33.2% |
| Other tangible fixed assets | 26 | €1,401 | €20,805 | +€19,403 | +1,385% |
| Current assets | 29/58 | €136,699 | €176,741 | +€40,042 | +29.3% |
| Stocks and contracts in progress | 3 | - | €15,000 | +€15,000 | |
| Contracts in progress | 37 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €88,463 | €145,771 | +€57,307 | +64.8% |
| Trade receivables | 40 | €87,600 | €117,317 | +€29,717 | +33.9% |
| Other amounts receivable | 41 | €863 | €28,454 | +€27,590 | +3,195% |
| Cash at bank and in hand | 54/58 | €48,235 | €15,379 | -€32,856 | -68.1% |
| Deferred charges and accrued income | 490/1 | - | €592 | +€592 | |
| Total equity and liabilities | 10/49 | €142,390 | €202,575 | +€60,186 | +42.3% |
| Equity | 10/15 | €83,668 | €90,903 | +€7,235 | +8.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €82,668 | €89,903 | +€7,235 | +8.8% |
| Distributable reserves | 133 | €82,668 | €89,903 | +€7,235 | +8.8% |
| Amounts payable | 17/49 | €58,722 | €111,673 | +€52,950 | +90.2% |
| Amounts payable within one year | 42/48 | €58,722 | €111,673 | +€52,950 | +90.2% |
| Trade debts | 44 | €3,116 | €4,836 | +€1,720 | +55.2% |
| Suppliers | 440/4 | €3,116 | €4,836 | +€1,720 | +55.2% |
| Advances received on contracts in progress | 46 | - | €29,359 | +€29,359 | |
| Taxes, remuneration and social security | 45 | €22,032 | €25,366 | +€3,334 | +15.1% |
| Taxes | 450/3 | €22,032 | €25,366 | +€3,334 | +15.1% |
| Other amounts payable | 47/48 | €33,574 | €52,111 | +€18,537 | +55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,888 | €2,577 | +€690 | +36.5% |
| Other operating charges | 640/8 | €384 | €505 | +€121 | +31.4% |
| Gross operating margin | 9900 | €110,093 | €15,770 | -€94,323 | -85.7% |
| Operating profit (loss) | 9901 | €107,821 | €12,688 | -€95,133 | -88.2% |
| Financial income | 75/76B | - | €693 | +€693 | |
| Recurring financial income | 75 | - | €693 | +€693 | |
| Financial charges | 65/66B | €3,122 | €2,811 | -€311 | -10.0% |
| Recurring financial charges | 65 | €3,122 | €2,811 | -€311 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €104,699 | €10,570 | -€94,130 | -89.9% |
| Income taxes | 67/77 | €22,032 | €3,334 | -€18,697 | -84.9% |
| Profit (loss) for the period | 9904 | €82,668 | €7,235 | -€75,432 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,668 | €7,235 | -€75,432 | -91.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.