BOSSE: 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.
BOSSE
Largest movements
- Cash +€73,818
up €73,818 (+50.4%), from €146,603 to €220,421
mainly Net result for the year (+€66,839) and Receivables within one year (+€37,864)
- Receivables within one year -€37,864
down €37,864 (-37.4%), from €101,331 to €63,467
of which Trade receivables: -€44,188
- Current investments +€12,437
up €12,437 (+25.8%), from €48,144 to €60,581
- Tangible fixed assets -€5,050
down €5,050 (-4.3%), from €117,524 to €112,474
of which Land and buildings: -€4,787
- Reserves +€66,839
up €66,839 (+29.5%), from €226,881 to €293,720
of which Distributable reserves: +€66,839
- Accrued charges and deferred income -€28,856
down €28,856 (-99.7%), from €28,934 to €78
- Tax, wage and social debts +€12,773
up €12,773 (+627.7%), from €2,035 to €14,807
of which Taxes: +€12,666
- Trade debts -€6,719
down €6,719 (-90.8%), from €7,402 to €683
- Gross operating margin +€41,599
up €41,599 (+78.9%), from €52,737 to €94,336
- Taxes +€9,272
up €9,272 (+88.2%), from €10,508 to €19,780
- Other operating charges -€5,499
down €5,499 (-96.7%), from €5,685 to €186
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 | €416,196 | €460,232 | +€44,036 | +10.6% |
| Fixed assets | 21/28 | €117,524 | €112,474 | -€5,050 | -4.3% |
| Tangible fixed assets | 22/27 | €117,524 | €112,474 | -€5,050 | -4.3% |
| Land and buildings | 22 | €105,429 | €100,642 | -€4,787 | -4.5% |
| Furniture and vehicles | 24 | €12,095 | €11,832 | -€263 | -2.2% |
| Current assets | 29/58 | €298,672 | €347,758 | +€49,087 | +16.4% |
| Amounts receivable within one year | 40/41 | €101,331 | €63,467 | -€37,864 | -37.4% |
| Trade receivables | 40 | €72,944 | €28,755 | -€44,188 | -60.6% |
| Other amounts receivable | 41 | €28,388 | €34,712 | +€6,324 | +22.3% |
| Current investments | 50/53 | €48,144 | €60,581 | +€12,437 | +25.8% |
| Cash at bank and in hand | 54/58 | €146,603 | €220,421 | +€73,818 | +50.4% |
| Deferred charges and accrued income | 490/1 | €2,593 | €3,289 | +€696 | +26.8% |
| Total equity and liabilities | 10/49 | €416,196 | €460,232 | +€44,036 | +10.6% |
| Equity | 10/15 | €377,826 | €444,665 | +€66,839 | +17.7% |
| Contributions | 10/11 | €150,892 | €150,892 | = | 0.0% |
| Reserves | 13 | €226,881 | €293,720 | +€66,839 | +29.5% |
| Non-distributable reserves | 130/1 | €15,089 | €15,089 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,089 | €15,089 | = | 0.0% |
| Distributable reserves | 133 | €211,792 | €278,631 | +€66,839 | +31.6% |
| Profit (loss) carried forward | 14 | €52 | €52 | = | 0.0% |
| Amounts payable | 17/49 | €38,370 | €15,568 | -€22,803 | -59.4% |
| Amounts payable within one year | 42/48 | €9,437 | €15,490 | +€6,053 | +64.1% |
| Trade debts | 44 | €7,402 | €683 | -€6,719 | -90.8% |
| Suppliers | 440/4 | €7,402 | €683 | -€6,719 | -90.8% |
| Taxes, remuneration and social security | 45 | €2,035 | €14,807 | +€12,773 | +627.7% |
| Taxes | 450/3 | €2,035 | €14,701 | +€12,666 | +622.4% |
| Remuneration and social security | 454/9 | - | €107 | +€107 | |
| Accrued charges and deferred income | 492/3 | €28,934 | €78 | -€28,856 | -99.7% |
| Non-recurring operating income | 76A | €565 | - | -€565 | |
| Remuneration, social security and pensions | 62 | €1,306 | €400 | -€907 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,279 | €8,808 | -€471 | -5.1% |
| Other operating charges | 640/8 | €5,685 | €186 | -€5,499 | -96.7% |
| Non-recurring operating charges | 66A | €35 | - | -€35 | |
| Gross operating margin | 9900 | €52,737 | €94,336 | +€41,599 | +78.9% |
| Operating profit (loss) | 9901 | €36,432 | €84,943 | +€48,510 | +133.2% |
| Financial income | 75/76B | €1,422 | €1,677 | +€255 | +17.9% |
| Recurring financial income | 75 | €1,422 | €1,677 | +€255 | +17.9% |
| Financial charges | 65/66B | €40 | - | -€40 | |
| Recurring financial charges | 65 | €40 | - | -€40 | |
| Profit (loss) for the period before taxes | 9903 | €37,814 | €86,619 | +€48,806 | +129.1% |
| Income taxes | 67/77 | €10,508 | €19,780 | +€9,272 | +88.2% |
| Profit (loss) for the period | 9904 | €27,305 | €66,839 | +€39,534 | +144.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,305 | €66,839 | +€39,534 | +144.8% |
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.