BOSSELKEN: 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.
BOSSELKEN
Largest movements
- Cash +€38,504
up €38,504 (+22.3%), from €172,924 to €211,428
mainly Net result for the year (+€29,701) and Tax, wage and social debts (+€9,611)
- Reserves +€30,000
up €30,000 (+6.7%), from €449,787 to €479,787
of which Distributable reserves: +€30,000
- Depreciation -€3,569
down €3,569 (-68.5%), from €5,211 to €1,643
- Other operating charges -€2,502
down €2,502 (-29.7%), from €8,433 to €5,931
- Taxes -€2,344
down €2,344 (-31.7%), from €7,404 to €5,060
- Gross operating margin -€929
down €929 (-2.1%), from €43,307 to €42,377
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 | €1,168,641 | €1,207,599 | +€38,959 | +3.3% |
| Fixed assets | 21/28 | €990,850 | €989,208 | -€1,643 | -0.2% |
| Tangible fixed assets | 22/27 | €990,850 | €989,208 | -€1,643 | -0.2% |
| Land and buildings | 22 | €988,173 | €988,173 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,678 | €1,035 | -€1,643 | -61.3% |
| Current assets | 29/58 | €177,790 | €218,392 | +€40,601 | +22.8% |
| Amounts receivable within one year | 40/41 | €4,076 | €4,313 | +€237 | +5.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,076 | €4,313 | +€237 | +5.8% |
| Cash at bank and in hand | 54/58 | €172,924 | €211,428 | +€38,504 | +22.3% |
| Deferred charges and accrued income | 490/1 | €791 | €2,650 | +€1,860 | +235% |
| Total equity and liabilities | 10/49 | €1,168,641 | €1,207,599 | +€38,959 | +3.3% |
| Equity | 10/15 | €798,705 | €828,406 | +€29,701 | +3.7% |
| Contributions | 10/11 | €347,871 | €347,871 | = | 0.0% |
| Contributions outside capital | 11 | €347,871 | €347,871 | = | 0.0% |
| Other | 1109/19 | €347,871 | €347,871 | = | 0.0% |
| Reserves | 13 | €449,787 | €479,787 | +€30,000 | +6.7% |
| Non-distributable reserves | 130/1 | €34,787 | €34,787 | = | 0.0% |
| Reserves not available under the articles | 1311 | €34,787 | €34,787 | = | 0.0% |
| Distributable reserves | 133 | €415,000 | €445,000 | +€30,000 | +7.2% |
| Profit (loss) carried forward | 14 | €1,047 | €747 | -€299 | -28.6% |
| Amounts payable | 17/49 | €369,935 | €379,194 | +€9,258 | +2.5% |
| Amounts payable within one year | 42/48 | €369,935 | €379,194 | +€9,258 | +2.5% |
| Trade debts | 44 | €315 | €115 | -€200 | -63.4% |
| Suppliers | 440/4 | €315 | €115 | -€200 | -63.4% |
| Taxes, remuneration and social security | 45 | €0 | €9,611 | +€9,611 | |
| Taxes | 450/3 | €0 | €9,611 | +€9,611 | |
| Other amounts payable | 47/48 | €369,620 | €369,468 | -€153 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,211 | €1,643 | -€3,569 | -68.5% |
| Other operating charges | 640/8 | €8,433 | €5,931 | -€2,502 | -29.7% |
| Gross operating margin | 9900 | €43,307 | €42,377 | -€929 | -2.1% |
| Operating profit (loss) | 9901 | €29,663 | €34,804 | +€5,141 | +17.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €48 | €44 | -€5 | -9.4% |
| Recurring financial charges | 65 | €48 | €44 | -€5 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €29,615 | €34,760 | +€5,145 | +17.4% |
| Income taxes | 67/77 | €7,404 | €5,060 | -€2,344 | -31.7% |
| Profit (loss) for the period | 9904 | €22,211 | €29,701 | +€7,489 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,211 | €29,701 | +€7,489 | +33.7% |
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 18 October 2026 via checked.be.