BOSS 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 SERVICES
Largest movements
- Tangible fixed assets -€25,419
down €25,419 (-3.3%), from €761,097 to €735,678
of which Land and buildings: -€25,302
- Receivables within one year -€22,479
down €22,479 (-16.9%), from €132,885 to €110,407
- Debts after one year -€34,639
down €34,639 (-4.4%), from €781,460 to €746,821
of which Financial debts: -€34,639
- Gross operating margin -€6,571
down €6,571 (-16.9%), from €38,877 to €32,306
- Financial charges +€947
up €947 (+4.4%), from €21,397 to €22,344
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 | €1,524,277 | €1,482,556 | -€41,721 | -2.7% |
| Fixed assets | 21/28 | €761,097 | €735,678 | -€25,419 | -3.3% |
| Tangible fixed assets | 22/27 | €761,097 | €735,678 | -€25,419 | -3.3% |
| Land and buildings | 22 | €760,980 | €735,678 | -€25,302 | -3.3% |
| Furniture and vehicles | 24 | €118 | - | -€118 | |
| Current assets | 29/58 | €763,179 | €746,878 | -€16,301 | -2.1% |
| Amounts receivable after more than one year | 29 | €630,000 | €630,000 | = | 0.0% |
| Other amounts receivable | 291 | €630,000 | €630,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €132,885 | €110,407 | -€22,479 | -16.9% |
| Other amounts receivable | 41 | €132,885 | €110,407 | -€22,479 | -16.9% |
| Cash at bank and in hand | 54/58 | €294 | €19 | -€275 | -93.5% |
| Deferred charges and accrued income | 490/1 | - | €6,452 | +€6,452 | |
| Total equity and liabilities | 10/49 | €1,524,277 | €1,482,556 | -€41,721 | -2.7% |
| Equity | 10/15 | €651,711 | €648,086 | -€3,625 | -0.6% |
| Contributions | 10/11 | €1,414,780 | €1,414,780 | = | 0.0% |
| Capital | 10 | €1,414,780 | €1,414,780 | = | 0.0% |
| Issued capital | 100 | €1,414,780 | €1,414,780 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€764,928 | -€768,553 | -€3,625 | -0.5% |
| Amounts payable | 17/49 | €872,565 | €834,470 | -€38,095 | -4.4% |
| Amounts payable after more than one year | 17 | €781,460 | €746,821 | -€34,639 | -4.4% |
| Financial debts | 170/4 | €696,460 | €661,821 | -€34,639 | -5.0% |
| Other amounts payable | 178/9 | €85,000 | €85,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,105 | €83,749 | -€7,356 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €34,527 | €34,639 | +€112 | +0.3% |
| Financial debts | 43 | €49,806 | €47,694 | -€2,112 | -4.2% |
| Credit institutions | 430/8 | €49,806 | €47,694 | -€2,112 | -4.2% |
| Trade debts | 44 | €6,772 | €1,416 | -€5,356 | -79.1% |
| Suppliers | 440/4 | €6,772 | €1,416 | -€5,356 | -79.1% |
| Accrued charges and deferred income | 492/3 | - | €3,900 | +€3,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,560 | €25,419 | -€141 | -0.6% |
| Other operating charges | 640/8 | €3,900 | €3,900 | +€0 | 0.0% |
| Gross operating margin | 9900 | €38,877 | €32,306 | -€6,571 | -16.9% |
| Operating profit (loss) | 9901 | €9,417 | €2,987 | -€6,430 | -68.3% |
| Financial income | 75/76B | €15,750 | €15,750 | = | 0.0% |
| Recurring financial income | 75 | €15,750 | €15,750 | = | 0.0% |
| Financial charges | 65/66B | €21,397 | €22,344 | +€947 | +4.4% |
| Recurring financial charges | 65 | €21,397 | €22,344 | +€947 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €3,770 | -€3,608 | -€7,377 | |
| Income taxes | 67/77 | -€75 | €17 | +€92 | |
| Profit (loss) for the period | 9904 | €3,844 | -€3,625 | -€7,470 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,844 | -€3,625 | -€7,470 |
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 12 October 2026 via checked.be.