BOSSAERT: 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.
BOSSAERT
Largest movements
- Receivables within one year +€292,023
up €292,023 (+1,299%), from €22,476 to €314,499
of which Trade receivables: +€294,151
- Tangible fixed assets +€123,531
up €123,531 (+16.4%), from €754,458 to €877,988
of which Plant, machinery and equipment: +€83,235
- Stocks and contracts +€50,573
up €50,573 (+3.5%), from €1.4m to €1.5m
- Trade debts +€273,139
up €273,139 (+214%), from €127,579 to €400,717
- Reserves +€122,750
up €122,750 (+874%), from €14,037 to €136,787
- Tax, wage and social debts +€50,830
up €50,830 (+90.9%), from €55,923 to €106,753
of which Taxes: +€38,761
- Gross operating margin +€83,290
up €83,290 (+23.3%), from €357,174 to €440,464
- Taxes +€40,951
up €40,951 (+927%), from €4,419 to €45,370
- Staff costs +€15,629
up €15,629 (+8.5%), from €183,475 to €199,104
- Financial income +€6,846
up €6,846 (+112%), from €6,100 to €12,946
- Financial charges +€5,161
up €5,161 (+50.1%), from €10,297 to €15,458
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 | €2,315,016 | €2,775,273 | +€460,257 | +19.9% |
| Fixed assets | 21/28 | €765,142 | €886,536 | +€121,394 | +15.9% |
| Intangible fixed assets | 21 | €10,684 | €8,547 | -€2,137 | -20.0% |
| Tangible fixed assets | 22/27 | €754,458 | €877,988 | +€123,531 | +16.4% |
| Land and buildings | 22 | €555,893 | €536,105 | -€19,788 | -3.6% |
| Plant, machinery and equipment | 23 | €31,113 | €114,348 | +€83,235 | +268% |
| Furniture and vehicles | 24 | €167,452 | €227,536 | +€60,083 | +35.9% |
| Current assets | 29/58 | €1,549,874 | €1,888,737 | +€338,863 | +21.9% |
| Stocks and contracts in progress | 3 | €1,430,356 | €1,480,929 | +€50,573 | +3.5% |
| Stocks | 30/36 | €1,430,356 | €1,480,929 | +€50,573 | +3.5% |
| Amounts receivable within one year | 40/41 | €22,476 | €314,499 | +€292,023 | +1,299% |
| Trade receivables | 40 | €20,349 | €314,499 | +€294,151 | +1,446% |
| Other amounts receivable | 41 | €2,127 | €0 | -€2,127 | -100% |
| Cash at bank and in hand | 54/58 | €75,389 | €70,650 | -€4,739 | -6.3% |
| Deferred charges and accrued income | 490/1 | €21,654 | €22,659 | +€1,005 | +4.6% |
| Total equity and liabilities | 10/49 | €2,315,016 | €2,775,273 | +€460,257 | +19.9% |
| Equity | 10/15 | €1,260,942 | €1,383,692 | +€122,750 | +9.7% |
| Contributions | 10/11 | €1,246,904 | €1,246,904 | = | 0.0% |
| Capital | 10 | €1,246,904 | €1,246,904 | = | 0.0% |
| Issued capital | 100 | €1,246,904 | €1,246,904 | = | 0.0% |
| Reserves | 13 | €14,037 | €136,787 | +€122,750 | +874% |
| Distributable reserves | 133 | €14,037 | €136,787 | +€122,750 | +874% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,054,074 | €1,391,581 | +€337,507 | +32.0% |
| Amounts payable after more than one year | 17 | €165,705 | €175,451 | +€9,746 | +5.9% |
| Financial debts | 170/4 | €165,705 | €175,451 | +€9,746 | +5.9% |
| Amounts payable within one year | 42/48 | €883,861 | €1,209,973 | +€326,112 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | €48,506 | €68,874 | +€20,368 | +42.0% |
| Financial debts | 43 | €87,529 | €88,815 | +€1,286 | +1.5% |
| Other loans | 439 | €87,529 | €88,815 | +€1,286 | +1.5% |
| Trade debts | 44 | €127,579 | €400,717 | +€273,139 | +214% |
| Suppliers | 440/4 | €127,579 | €400,717 | +€273,139 | +214% |
| Taxes, remuneration and social security | 45 | €55,923 | €106,753 | +€50,830 | +90.9% |
| Taxes | 450/3 | €19,130 | €57,891 | +€38,761 | +203% |
| Remuneration and social security | 454/9 | €36,793 | €48,862 | +€12,069 | +32.8% |
| Other amounts payable | 47/48 | €564,324 | €544,814 | -€19,510 | -3.5% |
| Accrued charges and deferred income | 492/3 | €4,508 | €6,157 | +€1,649 | +36.6% |
| Remuneration, social security and pensions | 62 | €183,475 | €199,104 | +€15,629 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,055 | €39,716 | -€3,339 | -7.8% |
| Other operating charges | 640/8 | €29,826 | €31,012 | +€1,186 | +4.0% |
| Gross operating margin | 9900 | €357,174 | €440,464 | +€83,290 | +23.3% |
| Operating profit (loss) | 9901 | €100,818 | €170,631 | +€69,814 | +69.2% |
| Financial income | 75/76B | €6,100 | €12,946 | +€6,846 | +112% |
| Recurring financial income | 75 | €6,100 | €12,946 | +€6,846 | +112% |
| Financial charges | 65/66B | €10,297 | €15,458 | +€5,161 | +50.1% |
| Recurring financial charges | 65 | €10,297 | €15,458 | +€5,161 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | €96,620 | €168,119 | +€71,499 | +74.0% |
| Income taxes | 67/77 | €4,419 | €45,370 | +€40,951 | +927% |
| Profit (loss) for the period | 9904 | €92,201 | €122,750 | +€30,548 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €92,201 | €122,750 | +€30,548 | +33.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.