BOSSAER: 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.
BOSSAER
Largest movements
- Stocks and contracts +€18,150
up €18,150 (+495%), from €3,667 to €21,817
of which Stocks: +€16,500
- Receivables within one year -€14,486
no longer reported in 2025 (was €14,486)
- Tangible fixed assets -€12,559
down €12,559 (-33.8%), from €37,179 to €24,620
- Profit (loss) carried forward -€20,589
down €20,589 (-452%), from -€4,553 to -€25,142
- Other debts +€14,585
up €14,585 (+30.5%), from €47,798 to €62,383
- Current portion of long-term debt -€3,220
no longer reported in 2025 (was €3,220)
- Trade debts +€1,522
up €1,522 (+29.7%), from €5,125 to €6,647
- Debts after one year -€1,198
no longer reported in 2025 (was €1,198)
- Gross operating margin -€13,942
down €13,942, from €13,103 to -€838
- Depreciation -€315
down €315 (-1.8%), from €17,817 to €17,503
- Other operating charges -€160
down €160 (-9.4%), from €1,698 to €1,538
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 | €59,652 | €51,383 | -€8,268 | -13.9% |
| Fixed assets | 21/28 | €37,179 | €24,620 | -€12,559 | -33.8% |
| Tangible fixed assets | 22/27 | €37,179 | €24,620 | -€12,559 | -33.8% |
| Land and buildings | 22 | €14,880 | €10,675 | -€4,205 | -28.3% |
| Plant, machinery and equipment | 23 | €6,096 | €4,708 | -€1,388 | -22.8% |
| Furniture and vehicles | 24 | €11,338 | €8,823 | -€2,515 | -22.2% |
| Leasing and similar rights | 25 | €4,865 | €415 | -€4,450 | -91.5% |
| Current assets | 29/58 | €22,473 | €26,763 | +€4,290 | +19.1% |
| Stocks and contracts in progress | 3 | €3,667 | €21,817 | +€18,150 | +495% |
| Stocks | 30/36 | €3,667 | €20,167 | +€16,500 | +450% |
| Contracts in progress | 37 | - | €1,650 | +€1,650 | |
| Amounts receivable within one year | 40/41 | €14,486 | - | -€14,486 | |
| Trade receivables | 40 | €14,486 | - | -€14,486 | |
| Cash at bank and in hand | 54/58 | €1,808 | €2,387 | +€579 | +32.0% |
| Deferred charges and accrued income | 490/1 | €2,511 | €2,559 | +€47 | +1.9% |
| Total equity and liabilities | 10/49 | €59,652 | €51,383 | -€8,268 | -13.9% |
| Equity | 10/15 | -€2,553 | -€23,142 | -€20,589 | -806% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,553 | -€25,142 | -€20,589 | -452% |
| Amounts payable | 17/49 | €62,205 | €74,526 | +€12,321 | +19.8% |
| Amounts payable after more than one year | 17 | €1,198 | - | -€1,198 | |
| Financial debts | 170/4 | €1,198 | - | -€1,198 | |
| Amounts payable within one year | 42/48 | €61,007 | €74,526 | +€13,519 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €3,220 | - | -€3,220 | |
| Trade debts | 44 | €5,125 | €6,647 | +€1,522 | +29.7% |
| Suppliers | 440/4 | €5,125 | €6,647 | +€1,522 | +29.7% |
| Taxes, remuneration and social security | 45 | €4,863 | €5,495 | +€633 | +13.0% |
| Taxes | 450/3 | €4,863 | €5,495 | +€633 | +13.0% |
| Other amounts payable | 47/48 | €47,798 | €62,383 | +€14,585 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,817 | €17,503 | -€315 | -1.8% |
| Other operating charges | 640/8 | €1,698 | €1,538 | -€160 | -9.4% |
| Gross operating margin | 9900 | €13,103 | -€838 | -€13,942 | |
| Operating profit (loss) | 9901 | -€6,412 | -€19,879 | -€13,467 | -210% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.6% |
| Financial charges | 65/66B | €496 | €469 | -€26 | -5.3% |
| Recurring financial charges | 65 | €496 | €469 | -€26 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,905 | -€20,348 | -€13,443 | -195% |
| Income taxes | 67/77 | €245 | €241 | -€3 | -1.4% |
| Profit (loss) for the period | 9904 | -€7,150 | -€20,589 | -€13,439 | -188% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,150 | -€20,589 | -€13,439 | -188% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.