Bosschaert Olivia: 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 Olivia
Largest movements
- Cash +€153,173
up €153,173 (+215%), from €71,207 to €224,380
mainly Current investments (+€100,000) and Receivables within one year (+€49,761)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year -€49,761
down €49,761 (-64.8%), from €76,810 to €27,050
of which Trade receivables: -€63,828
- Tangible fixed assets -€12,699
down €12,699 (-29.0%), from €43,817 to €31,118
- Stocks and contracts +€4,003
up €4,003 (+42.1%), from €9,506 to €13,509
- Tax, wage and social debts -€21,072
down €21,072 (-81.7%), from €25,792 to €4,720
- Reserves +€15,654
up €15,654 (+5.8%), from €267,983 to €283,637
- Gross operating margin -€67,814
down €67,814 (-65.8%), from €103,131 to €35,317
- Taxes -€18,283
down €18,283 (-71.3%), from €25,632 to €7,350
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 | €303,324 | €297,111 | -€6,212 | -2.0% |
| Fixed assets | 21/28 | €43,817 | €31,118 | -€12,699 | -29.0% |
| Tangible fixed assets | 22/27 | €43,817 | €31,118 | -€12,699 | -29.0% |
| Furniture and vehicles | 24 | €43,817 | €31,118 | -€12,699 | -29.0% |
| Current assets | 29/58 | €259,507 | €265,993 | +€6,487 | +2.5% |
| Stocks and contracts in progress | 3 | €9,506 | €13,509 | +€4,003 | +42.1% |
| Stocks | 30/36 | €9,506 | €13,509 | +€4,003 | +42.1% |
| Amounts receivable within one year | 40/41 | €76,810 | €27,050 | -€49,761 | -64.8% |
| Trade receivables | 40 | €76,810 | €12,983 | -€63,828 | -83.1% |
| Other amounts receivable | 41 | - | €14,067 | +€14,067 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €71,207 | €224,380 | +€153,173 | +215% |
| Deferred charges and accrued income | 490/1 | €1,983 | €1,054 | -€929 | -46.8% |
| Total equity and liabilities | 10/49 | €303,324 | €297,111 | -€6,212 | -2.0% |
| Equity | 10/15 | €272,983 | €288,637 | +€15,654 | +5.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €267,983 | €283,637 | +€15,654 | +5.8% |
| Distributable reserves | 133 | €267,983 | €283,637 | +€15,654 | +5.8% |
| Amounts payable | 17/49 | €30,340 | €8,475 | -€21,866 | -72.1% |
| Amounts payable within one year | 42/48 | €30,340 | €8,475 | -€21,866 | -72.1% |
| Trade debts | 44 | €2,002 | €2,922 | +€919 | +45.9% |
| Suppliers | 440/4 | €2,002 | €2,922 | +€919 | +45.9% |
| Taxes, remuneration and social security | 45 | €25,792 | €4,720 | -€21,072 | -81.7% |
| Taxes | 450/3 | €25,792 | €4,720 | -€21,072 | -81.7% |
| Other amounts payable | 47/48 | €2,546 | €833 | -€1,713 | -67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,699 | €12,699 | = | 0.0% |
| Other operating charges | 640/8 | €1,377 | €801 | -€576 | -41.8% |
| Gross operating margin | 9900 | €103,131 | €35,317 | -€67,814 | -65.8% |
| Operating profit (loss) | 9901 | €89,055 | €21,817 | -€67,238 | -75.5% |
| Financial income | 75/76B | €1,605 | €2,145 | +€540 | +33.6% |
| Recurring financial income | 75 | €1,605 | €2,145 | +€540 | +33.6% |
| Financial charges | 65/66B | €125 | €126 | +€0 | +0.2% |
| Recurring financial charges | 65 | €125 | €126 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €90,535 | €23,836 | -€66,698 | -73.7% |
| Income taxes | 67/77 | €25,632 | €7,350 | -€18,283 | -71.3% |
| Profit (loss) for the period | 9904 | €64,902 | €16,487 | -€48,416 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,902 | €16,487 | -€48,416 | -74.6% |
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 24 October 2026 via checked.be.