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 +€49,473
up €49,473 (+64.2%), from €77,113 to €126,586
mainly Net result for the year (+€64,018) and Receivables within one year (+€6,534)
- Receivables within one year -€6,534
down €6,534 (-100.0%), from €6,534 to €0
of which Trade receivables: -€6,534
- Tangible fixed assets +€5,784
new in 2025: €5,784
- Reserves +€63,000
up €63,000 (+50.4%), from €125,000 to €188,000
- Tax, wage and social debts -€10,299
down €10,299 (-25.2%), from €40,920 to €30,621
- Trade debts -€7,614
down €7,614 (-70.0%), from €10,877 to €3,263
- Other debts +€3,707
new in 2025: €3,707
- Gross operating margin -€15,858
down €15,858 (-14.8%), from €107,195 to €91,337
- Taxes -€5,262
down €5,262 (-17.4%), from €30,303 to €25,040
- Depreciation +€1,521
new in 2025: €1,521
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 | €183,048 | €232,859 | +€49,811 | +27.2% |
| Fixed assets | 21/28 | - | €5,784 | +€5,784 | |
| Tangible fixed assets | 22/27 | - | €5,784 | +€5,784 | |
| Furniture and vehicles | 24 | - | €5,784 | +€5,784 | |
| Current assets | 29/58 | €183,048 | €227,074 | +€44,027 | +24.1% |
| Amounts receivable within one year | 40/41 | €6,534 | €0 | -€6,534 | -100.0% |
| Trade receivables | 40 | €6,534 | €0 | -€6,534 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €99,401 | €99,401 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,113 | €126,586 | +€49,473 | +64.2% |
| Deferred charges and accrued income | 490/1 | - | €1,088 | +€1,088 | |
| Total equity and liabilities | 10/49 | €183,048 | €232,859 | +€49,811 | +27.2% |
| Equity | 10/15 | €131,250 | €195,268 | +€64,018 | +48.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €125,000 | €188,000 | +€63,000 | +50.4% |
| Distributable reserves | 133 | €125,000 | €188,000 | +€63,000 | +50.4% |
| Profit (loss) carried forward | 14 | €1,250 | €2,268 | +€1,018 | +81.4% |
| Amounts payable | 17/49 | €51,797 | €37,591 | -€14,206 | -27.4% |
| Amounts payable within one year | 42/48 | €51,797 | €37,591 | -€14,206 | -27.4% |
| Trade debts | 44 | €10,877 | €3,263 | -€7,614 | -70.0% |
| Suppliers | 440/4 | €10,877 | €3,263 | -€7,614 | -70.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €40,920 | €30,621 | -€10,299 | -25.2% |
| Taxes | 450/3 | €40,920 | €30,621 | -€10,299 | -25.2% |
| Other amounts payable | 47/48 | - | €3,707 | +€3,707 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,521 | +€1,521 | |
| Other operating charges | 640/8 | - | €534 | +€534 | |
| Gross operating margin | 9900 | €107,195 | €91,337 | -€15,858 | -14.8% |
| Operating profit (loss) | 9901 | €107,195 | €89,282 | -€17,913 | -16.7% |
| Financial charges | 65/66B | €135 | €224 | +€89 | +66.0% |
| Recurring financial charges | 65 | €135 | €224 | +€89 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | €107,060 | €89,058 | -€18,002 | -16.8% |
| Income taxes | 67/77 | €30,303 | €25,040 | -€5,262 | -17.4% |
| Profit (loss) for the period | 9904 | €76,758 | €64,018 | -€12,740 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,758 | €64,018 | -€12,740 | -16.6% |
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 6 October 2026 via checked.be.