BOSSA NOVA: what changed
Two fiscal 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.
BOSSA NOVA
Largest movements
- Cash -€61,414
down €61,414 (-98.9%), from €62,108 to €695
mainly Net result for the year (-€66,452)
- Profit (loss) carried forward -€66,452
down €66,452 (-5.0%), from €1.3m to €1.3m
- Gross operating margin -€35,108
down €35,108 (-261.7%), from -€13,418 to -€48,526
- Financial income +€1,820
up €1,820, from €0 to €1,820
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 | €1,835,441 | €1,769,245 | -€66,195 | -3.6% |
| Fixed assets | 21/28 | €1,768,551 | €1,768,551 | = | 0.0% |
| Financial fixed assets | 28 | €1,768,551 | €1,768,551 | = | 0.0% |
| Current assets | 29/58 | €66,890 | €695 | -€66,195 | -99.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €62,108 | €695 | -€61,414 | -98.9% |
| Deferred charges and accrued income | 490/1 | €4,782 | €0 | -€4,782 | -100.0% |
| Total equity and liabilities | 10/49 | €1,835,441 | €1,769,245 | -€66,195 | -3.6% |
| Equity | 10/15 | €1,476,127 | €1,409,675 | -€66,452 | -4.5% |
| Contributions | 10/11 | €133,863 | €133,863 | = | 0.0% |
| Capital | 10 | €133,863 | €133,863 | = | 0.0% |
| Issued capital | 100 | €133,863 | €133,863 | = | 0.0% |
| Reserves | 13 | €13,386 | €13,386 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,386 | €13,386 | = | 0.0% |
| Legal reserve | 130 | €13,386 | €13,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,328,878 | €1,262,426 | -€66,452 | -5.0% |
| Amounts payable | 17/49 | €359,314 | €359,570 | +€257 | +0.1% |
| Amounts payable after more than one year | 17 | €350,000 | €350,000 | = | 0.0% |
| Financial debts | 170/4 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €126 | €383 | +€257 | +203.8% |
| Trade debts | 44 | €126 | €383 | +€257 | +203.8% |
| Suppliers | 440/4 | €126 | €383 | +€257 | +203.8% |
| Accrued charges and deferred income | 492/3 | €9,188 | €9,188 | = | 0.0% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€13,418 | -€48,526 | -€35,108 | -261.7% |
| Operating profit (loss) | 9901 | -€14,511 | -€49,652 | -€35,141 | -242.2% |
| Financial income | 75/76B | €0 | €1,820 | +€1,820 | |
| Recurring financial income | 75 | €0 | €1,820 | +€1,820 | |
| Financial charges | 65/66B | €18,620 | €18,620 | = | 0.0% |
| Recurring financial charges | 65 | €18,620 | €18,620 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€33,131 | -€66,452 | -€33,321 | -100.6% |
| Profit (loss) for the period | 9904 | -€33,131 | -€66,452 | -€33,321 | -100.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,131 | -€66,452 | -€33,321 | -100.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.