BOSSCHELLE: 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.
BOSSCHELLE
Largest movements
- Tangible fixed assets -€25,867
down €25,867 (-7.4%), from €347,557 to €321,689
- Receivables within one year +€12,483
up €12,483 (+53.0%), from €23,540 to €36,023
of which Trade receivables: +€12,363
- Stocks and contracts +€8,990
up €8,990 (+25.0%), from €36,025 to €45,015
- Debts after one year -€24,125
down €24,125 (-14.8%), from €162,983 to €138,859
- Trade debts +€12,996
up €12,996 (+38.9%), from €33,427 to €46,423
- Profit (loss) carried forward +€7,928
up €7,928 (+53.8%), from €14,740 to €22,667
- Other debts -€7,327
down €7,327 (-3.8%), from €191,594 to €184,267
- Tax, wage and social debts +€5,344
up €5,344 (+36.0%), from €14,844 to €20,188
of which Remuneration and social security: +€3,760
- Gross operating margin -€14,358
down €14,358 (-9.8%), from €145,809 to €131,451
- Staff costs -€11,503
down €11,503 (-13.8%), from €83,609 to €72,106
- Depreciation +€4,492
up €4,492 (+12.5%), from €35,896 to €40,388
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €456,239 | €454,943 | -€1,296 | -0.3% |
| Fixed assets | 21/28 | €347,557 | €321,689 | -€25,867 | -7.4% |
| Tangible fixed assets | 22/27 | €347,557 | €321,689 | -€25,867 | -7.4% |
| Land and buildings | 22 | €242,371 | €229,895 | -€12,476 | -5.1% |
| Plant, machinery and equipment | 23 | €83,786 | €71,397 | -€12,389 | -14.8% |
| Furniture and vehicles | 24 | €21,400 | €20,397 | -€1,003 | -4.7% |
| Current assets | 29/58 | €108,682 | €133,254 | +€24,572 | +22.6% |
| Stocks and contracts in progress | 3 | €36,025 | €45,015 | +€8,990 | +25.0% |
| Stocks | 30/36 | €36,025 | €45,015 | +€8,990 | +25.0% |
| Amounts receivable within one year | 40/41 | €23,540 | €36,023 | +€12,483 | +53.0% |
| Trade receivables | 40 | €18,984 | €31,347 | +€12,363 | +65.1% |
| Other amounts receivable | 41 | €4,556 | €4,675 | +€120 | +2.6% |
| Cash at bank and in hand | 54/58 | €47,805 | €49,983 | +€2,178 | +4.6% |
| Deferred charges and accrued income | 490/1 | €1,312 | €2,233 | +€921 | +70.2% |
| Total equity and liabilities | 10/49 | €456,239 | €454,943 | -€1,296 | -0.3% |
| Equity | 10/15 | €19,740 | €27,667 | +€7,928 | +40.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,740 | €22,667 | +€7,928 | +53.8% |
| Amounts payable | 17/49 | €436,500 | €427,276 | -€9,223 | -2.1% |
| Amounts payable after more than one year | 17 | €162,983 | €138,859 | -€24,125 | -14.8% |
| Financial debts | 170/4 | €162,983 | €138,859 | -€24,125 | -14.8% |
| Amounts payable within one year | 42/48 | €273,445 | €288,418 | +€14,973 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €33,581 | €35,161 | +€1,580 | +4.7% |
| Financial debts | 43 | - | €2,379 | +€2,379 | |
| Credit institutions | 430/8 | - | €2,379 | +€2,379 | |
| Trade debts | 44 | €33,427 | €46,423 | +€12,996 | +38.9% |
| Suppliers | 440/4 | €33,427 | €46,423 | +€12,996 | +38.9% |
| Taxes, remuneration and social security | 45 | €14,844 | €20,188 | +€5,344 | +36.0% |
| Taxes | 450/3 | €0 | €1,585 | +€1,585 | |
| Remuneration and social security | 454/9 | €14,844 | €18,603 | +€3,760 | +25.3% |
| Other amounts payable | 47/48 | €191,594 | €184,267 | -€7,327 | -3.8% |
| Accrued charges and deferred income | 492/3 | €72 | - | -€72 | |
| Remuneration, social security and pensions | 62 | €83,609 | €72,106 | -€11,503 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,896 | €40,388 | +€4,492 | +12.5% |
| Other operating charges | 640/8 | €3,482 | €4,007 | +€525 | +15.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €145,809 | €131,451 | -€14,358 | -9.8% |
| Operating profit (loss) | 9901 | €22,822 | €14,950 | -€7,872 | -34.5% |
| Financial income | 75/76B | €54 | €98 | +€45 | +83.4% |
| Recurring financial income | 75 | €54 | €98 | +€45 | +83.4% |
| Financial charges | 65/66B | €4,841 | €4,672 | -€170 | -3.5% |
| Recurring financial charges | 65 | €4,841 | €4,672 | -€170 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €18,034 | €10,377 | -€7,658 | -42.5% |
| Income taxes | 67/77 | €3,421 | €2,449 | -€972 | -28.4% |
| Profit (loss) for the period | 9904 | €14,614 | €7,928 | -€6,686 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,614 | €7,928 | -€6,686 | -45.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.