BOSSCHAERT JAN: 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.
BOSSCHAERT JAN
Largest movements
- Receivables within one year +€28,083
up €28,083 (+25.2%), from €111,282 to €139,364
of which Trade receivables: +€24,921
- Trade debts +€21,739
up €21,739 (+231%), from €9,392 to €31,132
- Tax, wage and social debts +€10,060
up €10,060 (+78.3%), from €12,848 to €22,908
of which Remuneration and social security: +€6,825
- Profit (loss) carried forward -€3,015
new in 2025: -€3,015
- Gross operating margin -€13,190
down €13,190, from €10,950 to -€2,240
- Taxes -€3,469
down €3,469 (-95.4%), from €3,636 to €167
- Financial charges +€2,619
up €2,619 (+610%), from €430 to €3,049
- Other operating charges -€1,327
down €1,327 (-79.6%), from €1,667 to €340
- Financial income +€574
up €574 (+22.7%), from €2,527 to €3,101
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 | €113,234 | €142,018 | +€28,784 | +25.4% |
| Fixed assets | 21/28 | €321 | €0 | -€321 | -100% |
| Tangible fixed assets | 22/27 | €321 | €0 | -€321 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €123 | €0 | -€123 | -100% |
| Other tangible fixed assets | 26 | €197 | €0 | -€197 | -100% |
| Current assets | 29/58 | €112,914 | €142,018 | +€29,105 | +25.8% |
| Amounts receivable within one year | 40/41 | €111,282 | €139,364 | +€28,083 | +25.2% |
| Trade receivables | 40 | €67,641 | €92,562 | +€24,921 | +36.8% |
| Other amounts receivable | 41 | €43,641 | €46,802 | +€3,161 | +7.2% |
| Cash at bank and in hand | 54/58 | €1,609 | €2,630 | +€1,021 | +63.5% |
| Deferred charges and accrued income | 490/1 | €24 | €25 | +€1 | +4.2% |
| Total equity and liabilities | 10/49 | €113,234 | €142,018 | +€28,784 | +25.4% |
| Equity | 10/15 | €90,994 | €87,979 | -€3,015 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,394 | €72,394 | = | 0.0% |
| Distributable reserves | 133 | €72,394 | €72,394 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,015 | -€3,015 | |
| Amounts payable | 17/49 | €22,240 | €54,040 | +€31,800 | +143% |
| Amounts payable within one year | 42/48 | €22,240 | €54,040 | +€31,800 | +143% |
| Trade debts | 44 | €9,392 | €31,132 | +€21,739 | +231% |
| Suppliers | 440/4 | €9,392 | €31,132 | +€21,739 | +231% |
| Taxes, remuneration and social security | 45 | €12,848 | €22,908 | +€10,060 | +78.3% |
| Taxes | 450/3 | €6,623 | €9,858 | +€3,235 | +48.9% |
| Remuneration and social security | 454/9 | €6,225 | €13,050 | +€6,825 | +110% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €321 | -€441 | -57.9% |
| Other operating charges | 640/8 | €1,667 | €340 | -€1,327 | -79.6% |
| Gross operating margin | 9900 | €10,950 | -€2,240 | -€13,190 | |
| Operating profit (loss) | 9901 | €8,521 | -€2,900 | -€11,421 | |
| Financial income | 75/76B | €2,527 | €3,101 | +€574 | +22.7% |
| Recurring financial income | 75 | €2,527 | €3,101 | +€574 | +22.7% |
| Financial charges | 65/66B | €430 | €3,049 | +€2,619 | +610% |
| Recurring financial charges | 65 | €430 | €3,049 | +€2,619 | +610% |
| Profit (loss) for the period before taxes | 9903 | €10,618 | -€2,848 | -€13,466 | |
| Income taxes | 67/77 | €3,636 | €167 | -€3,469 | -95.4% |
| Profit (loss) for the period | 9904 | €6,982 | -€3,015 | -€9,997 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,982 | -€3,015 | -€9,997 |
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 20 October 2026 via checked.be.