BOSS TRANSPORT: 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 TRANSPORT
Largest movements
- Tangible fixed assets +€175,203
up €175,203 (+63.3%), from €276,600 to €451,802
- Receivables within one year +€79,473
up €79,473 (+114%), from €69,502 to €148,975
of which Other amounts receivable: +€77,304
- Cash +€65,237
up €65,237 (+152%), from €42,827 to €108,064
mainly Net result for the year (+€180,041) and Depreciation (+€80,836)
- Profit (loss) carried forward +€180,041
up €180,041 (+104%), from €172,757 to €352,797
- Debts after one year +€72,749
up €72,749 (+658%), from €11,064 to €83,814
- Current portion of long-term debt +€53,046
up €53,046 (+408%), from €12,997 to €66,043
- Trade debts +€40,716
up €40,716 (+26.2%), from €155,470 to €196,186
- Other debts -€26,640
no longer reported in 2025 (was €26,640)
- Gross operating margin +€359,685
up €359,685 (+90.5%), from €397,312 to €756,997
- Staff costs +€235,502
up €235,502 (+156%), from €150,963 to €386,464
- Other operating charges +€66,120
up €66,120 (+200%), from €33,007 to €99,127
- Depreciation +€44,413
up €44,413 (+122%), from €36,423 to €80,836
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 | €388,929 | €708,841 | +€319,912 | +82.3% |
| Fixed assets | 21/28 | €276,600 | €451,802 | +€175,203 | +63.3% |
| Tangible fixed assets | 22/27 | €276,600 | €451,802 | +€175,203 | +63.3% |
| Furniture and vehicles | 24 | €276,600 | €451,802 | +€175,203 | +63.3% |
| Current assets | 29/58 | €112,329 | €257,038 | +€144,709 | +129% |
| Amounts receivable within one year | 40/41 | €69,502 | €148,975 | +€79,473 | +114% |
| Trade receivables | 40 | €56,770 | €58,939 | +€2,169 | +3.8% |
| Other amounts receivable | 41 | €12,732 | €90,036 | +€77,304 | +607% |
| Cash at bank and in hand | 54/58 | €42,827 | €108,064 | +€65,237 | +152% |
| Total equity and liabilities | 10/49 | €388,929 | €708,841 | +€319,912 | +82.3% |
| Equity | 10/15 | €182,757 | €362,797 | +€180,041 | +98.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,757 | €352,797 | +€180,041 | +104% |
| Amounts payable | 17/49 | €206,172 | €346,043 | +€139,871 | +67.8% |
| Amounts payable after more than one year | 17 | €11,064 | €83,814 | +€72,749 | +658% |
| Financial debts | 170/4 | €11,064 | €83,814 | +€72,749 | +658% |
| Amounts payable within one year | 42/48 | €195,108 | €262,230 | +€67,122 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €12,997 | €66,043 | +€53,046 | +408% |
| Trade debts | 44 | €155,470 | €196,186 | +€40,716 | +26.2% |
| Suppliers | 440/4 | €155,470 | €196,186 | +€40,716 | +26.2% |
| Other amounts payable | 47/48 | €26,640 | - | -€26,640 | |
| Remuneration, social security and pensions | 62 | €150,963 | €386,464 | +€235,502 | +156% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,423 | €80,836 | +€44,413 | +122% |
| Other operating charges | 640/8 | €33,007 | €99,127 | +€66,120 | +200% |
| Non-recurring operating charges | 66A | - | €5,390 | +€5,390 | |
| Gross operating margin | 9900 | €397,312 | €756,997 | +€359,685 | +90.5% |
| Operating profit (loss) | 9901 | €176,919 | €185,180 | +€8,261 | +4.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +243% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +243% |
| Financial charges | 65/66B | €4,163 | €5,139 | +€977 | +23.5% |
| Recurring financial charges | 65 | €4,163 | €5,139 | +€977 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €172,757 | €180,041 | +€7,284 | +4.2% |
| Profit (loss) for the period | 9904 | €172,757 | €180,041 | +€7,284 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €172,757 | €180,041 | +€7,284 | +4.2% |
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 31 October 2026 via checked.be.