Bossant: 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.
Bossant
Largest movements
- Cash -€35,876
down €35,876 (-62.4%), from €57,461 to €21,585
mainly Contributions, distributions and other (-€63,000) and Trade debts (-€7,712)
- Receivables within one year -€4,795
down €4,795 (-21.1%), from €22,761 to €17,966
of which Other amounts receivable: -€2,795
- Tangible fixed assets -€1,201
down €1,201 (-21.0%), from €5,729 to €4,528
of which Furniture and vehicles: -€1,201
- Reserves -€33,534
down €33,534 (-52.8%), from €63,488 to €29,954
- Trade debts -€7,712
down €7,712 (-92.9%), from €8,300 to €588
- Depreciation -€11,346
down €11,346 (-90.4%), from €12,546 to €1,201
- Gross operating margin +€4,646
up €4,646 (+12.7%), from €36,643 to €41,289
- Taxes +€3,275
up €3,275 (+58.4%), from €5,605 to €8,881
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 | €86,153 | €44,341 | -€41,812 | -48.5% |
| Fixed assets | 21/28 | €5,729 | €4,528 | -€1,201 | -21.0% |
| Tangible fixed assets | 22/27 | €5,729 | €4,528 | -€1,201 | -21.0% |
| Furniture and vehicles | 24 | €5,729 | €4,528 | -€1,201 | -21.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €80,425 | €39,813 | -€40,611 | -50.5% |
| Amounts receivable within one year | 40/41 | €22,761 | €17,966 | -€4,795 | -21.1% |
| Trade receivables | 40 | €15,797 | €13,797 | -€2,000 | -12.7% |
| Other amounts receivable | 41 | €6,964 | €4,169 | -€2,795 | -40.1% |
| Cash at bank and in hand | 54/58 | €57,461 | €21,585 | -€35,876 | -62.4% |
| Deferred charges and accrued income | 490/1 | €203 | €262 | +€59 | +29.3% |
| Total equity and liabilities | 10/49 | €86,153 | €44,341 | -€41,812 | -48.5% |
| Equity | 10/15 | €68,488 | €34,954 | -€33,534 | -49.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,488 | €29,954 | -€33,534 | -52.8% |
| Distributable reserves | 133 | €63,488 | €29,954 | -€33,534 | -52.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,665 | €9,387 | -€8,278 | -46.9% |
| Amounts payable within one year | 42/48 | €17,665 | €9,387 | -€8,278 | -46.9% |
| Trade debts | 44 | €8,300 | €588 | -€7,712 | -92.9% |
| Suppliers | 440/4 | €8,300 | €588 | -€7,712 | -92.9% |
| Taxes, remuneration and social security | 45 | €9,365 | €8,799 | -€566 | -6.0% |
| Taxes | 450/3 | €9,365 | €8,799 | -€566 | -6.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,546 | €1,201 | -€11,346 | -90.4% |
| Other operating charges | 640/8 | €0 | €128 | +€128 | |
| Gross operating margin | 9900 | €36,643 | €41,289 | +€4,646 | +12.7% |
| Operating profit (loss) | 9901 | €24,097 | €39,961 | +€15,864 | +65.8% |
| Financial income | 75/76B | €180 | €40 | -€140 | -77.8% |
| Recurring financial income | 75 | €180 | €40 | -€140 | -77.8% |
| Financial charges | 65/66B | €1,824 | €1,653 | -€171 | -9.4% |
| Recurring financial charges | 65 | €1,824 | €1,653 | -€171 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €22,452 | €38,347 | +€15,895 | +70.8% |
| Income taxes | 67/77 | €5,605 | €8,881 | +€3,275 | +58.4% |
| Profit (loss) for the period | 9904 | €16,847 | €29,466 | +€12,620 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,847 | €29,466 | +€12,620 | +74.9% |
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.