Bossaert koeling: 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 koeling
Largest movements
- Receivables within one year +€68,006
up €68,006 (+142%), from €47,981 to €115,987
of which Trade receivables: +€77,347
- Cash -€57,182
down €57,182 (-67.5%), from €84,660 to €27,479
mainly Trade debts (-€176,780) and Receivables within one year (-€68,006)
- Stocks and contracts -€42,111
down €42,111 (-23.5%), from €179,264 to €137,153
- Tangible fixed assets +€15,045
up €15,045 (+43.0%), from €35,010 to €50,055
of which Land and buildings: +€18,733
- Trade debts -€176,780
down €176,780 (-85.5%), from €206,711 to €29,931
- Other debts +€60,018
new in 2025: €60,018
- Reserves +€44,373
up €44,373 (+78.1%), from €56,832 to €101,205
- Tax, wage and social debts +€34,160
up €34,160 (+177%), from €19,248 to €53,408
- Debts after one year +€32,011
up €32,011 (+120%), from €26,645 to €58,655
- Gross operating margin -€8,507
down €8,507 (-10.0%), from €84,848 to €76,341
- Depreciation +€5,026
up €5,026 (+74.5%), from €6,750 to €11,777
- Taxes -€4,038
down €4,038 (-21.0%), from €19,248 to €15,210
- Financial charges +€2,395
up €2,395 (+193%), from €1,243 to €3,638
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 | €348,640 | €332,712 | -€15,927 | -4.6% |
| Fixed assets | 21/28 | €35,010 | €50,055 | +€15,045 | +43.0% |
| Tangible fixed assets | 22/27 | €35,010 | €50,055 | +€15,045 | +43.0% |
| Land and buildings | 22 | - | €18,733 | +€18,733 | |
| Plant, machinery and equipment | 23 | - | €2,941 | +€2,941 | |
| Furniture and vehicles | 24 | - | €3,811 | +€3,811 | |
| Leasing and similar rights | 25 | €35,010 | €24,570 | -€10,440 | -29.8% |
| Current assets | 29/58 | €313,629 | €282,657 | -€30,972 | -9.9% |
| Stocks and contracts in progress | 3 | €179,264 | €137,153 | -€42,111 | -23.5% |
| Stocks | 30/36 | €179,264 | €137,153 | -€42,111 | -23.5% |
| Amounts receivable within one year | 40/41 | €47,981 | €115,987 | +€68,006 | +142% |
| Trade receivables | 40 | €38,640 | €115,987 | +€77,347 | +200% |
| Other amounts receivable | 41 | €9,341 | - | -€9,341 | |
| Cash at bank and in hand | 54/58 | €84,660 | €27,479 | -€57,182 | -67.5% |
| Deferred charges and accrued income | 490/1 | €1,724 | €2,039 | +€315 | +18.3% |
| Total equity and liabilities | 10/49 | €348,640 | €332,712 | -€15,927 | -4.6% |
| Equity | 10/15 | €66,832 | €111,205 | +€44,373 | +66.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €56,832 | €101,205 | +€44,373 | +78.1% |
| Distributable reserves | 133 | €56,832 | €101,205 | +€44,373 | +78.1% |
| Amounts payable | 17/49 | €281,807 | €221,507 | -€60,300 | -21.4% |
| Amounts payable after more than one year | 17 | €26,645 | €58,655 | +€32,011 | +120% |
| Financial debts | 170/4 | €26,645 | €58,655 | +€32,011 | +120% |
| Amounts payable within one year | 42/48 | €235,163 | €162,852 | -€72,311 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €9,204 | €19,495 | +€10,291 | +112% |
| Trade debts | 44 | €206,711 | €29,931 | -€176,780 | -85.5% |
| Suppliers | 440/4 | €206,711 | €29,931 | -€176,780 | -85.5% |
| Taxes, remuneration and social security | 45 | €19,248 | €53,408 | +€34,160 | +177% |
| Taxes | 450/3 | €19,248 | €53,408 | +€34,160 | +177% |
| Other amounts payable | 47/48 | - | €60,018 | +€60,018 | |
| Accrued charges and deferred income | 492/3 | €20,000 | - | -€20,000 | |
| Remuneration, social security and pensions | 62 | €309 | €490 | +€181 | +58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,750 | €11,777 | +€5,026 | +74.5% |
| Other operating charges | 640/8 | €532 | €961 | +€429 | +80.7% |
| Gross operating margin | 9900 | €84,848 | €76,341 | -€8,507 | -10.0% |
| Operating profit (loss) | 9901 | €77,257 | €63,113 | -€14,145 | -18.3% |
| Financial income | 75/76B | €66 | €108 | +€42 | +64.3% |
| Recurring financial income | 75 | €66 | €108 | +€42 | +64.3% |
| Financial charges | 65/66B | €1,243 | €3,638 | +€2,395 | +193% |
| Recurring financial charges | 65 | €1,243 | €3,638 | +€2,395 | +193% |
| Profit (loss) for the period before taxes | 9903 | €76,080 | €59,583 | -€16,497 | -21.7% |
| Income taxes | 67/77 | €19,248 | €15,210 | -€4,038 | -21.0% |
| Profit (loss) for the period | 9904 | €56,832 | €44,373 | -€12,460 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,832 | €44,373 | -€12,460 | -21.9% |
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 18 October 2026 via checked.be.