Bossem: 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.
Bossem
Largest movements
- Tangible fixed assets +€202,310
up €202,310 (+154%), from €131,435 to €333,745
of which Leasing and similar rights: +€217,442
- Cash +€37,849
up €37,849 (+162%), from €23,312 to €61,161
mainly Debts after one year (+€280,500) and Net result for the year (+€33,873)
- Deferred charges and accrued income +€29,257
up €29,257 (+4,514%), from €648 to €29,906
- Receivables within one year +€25,305
new in 2025: €25,305
- Debts after one year +€280,500
new in 2025: €280,500
- Reserves +€33,873
up €33,873 (+41.8%), from €81,114 to €114,987
- Trade debts -€28,149
down €28,149 (-89.1%), from €31,579 to €3,430
- Tax, wage and social debts +€10,016
up €10,016 (+37.9%), from €26,411 to €36,427
of which Remuneration and social security: +€5,636
- Other debts -€6,291
no longer reported in 2025 (was €6,291)
- Gross operating margin -€41,227
down €41,227 (-37.4%), from €110,216 to €68,989
- Taxes -€22,032
down €22,032 (-83.4%), from €26,411 to €4,380
- Depreciation +€20,898
up €20,898 (+780%), from €2,678 to €23,576
- Financial charges +€6,367
up €6,367 (+48,054%), from €13 to €6,380
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 | €155,395 | €450,117 | +€294,722 | +190% |
| Fixed assets | 21/28 | €131,435 | €333,745 | +€202,310 | +154% |
| Tangible fixed assets | 22/27 | €131,435 | €333,745 | +€202,310 | +154% |
| Plant, machinery and equipment | 23 | €33,620 | €18,488 | -€15,132 | -45.0% |
| Leasing and similar rights | 25 | €97,815 | €315,257 | +€217,442 | +222% |
| Current assets | 29/58 | €23,960 | €116,372 | +€92,412 | +386% |
| Amounts receivable within one year | 40/41 | - | €25,305 | +€25,305 | |
| Other amounts receivable | 41 | - | €25,305 | +€25,305 | |
| Cash at bank and in hand | 54/58 | €23,312 | €61,161 | +€37,849 | +162% |
| Deferred charges and accrued income | 490/1 | €648 | €29,906 | +€29,257 | +4,514% |
| Total equity and liabilities | 10/49 | €155,395 | €450,117 | +€294,722 | +190% |
| Equity | 10/15 | €91,114 | €124,987 | +€33,873 | +37.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €81,114 | €114,987 | +€33,873 | +41.8% |
| Distributable reserves | 133 | €81,114 | €114,987 | +€33,873 | +41.8% |
| Amounts payable | 17/49 | €64,281 | €325,130 | +€260,849 | +406% |
| Amounts payable after more than one year | 17 | - | €280,500 | +€280,500 | |
| Financial debts | 170/4 | - | €280,500 | +€280,500 | |
| Amounts payable within one year | 42/48 | €64,281 | €39,857 | -€24,424 | -38.0% |
| Trade debts | 44 | €31,579 | €3,430 | -€28,149 | -89.1% |
| Suppliers | 440/4 | €31,579 | €3,430 | -€28,149 | -89.1% |
| Taxes, remuneration and social security | 45 | €26,411 | €36,427 | +€10,016 | +37.9% |
| Taxes | 450/3 | €26,411 | €30,791 | +€4,380 | +16.6% |
| Remuneration and social security | 454/9 | - | €5,636 | +€5,636 | |
| Other amounts payable | 47/48 | €6,291 | - | -€6,291 | |
| Accrued charges and deferred income | 492/3 | - | €4,773 | +€4,773 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,678 | €23,576 | +€20,898 | +780% |
| Other operating charges | 640/8 | - | €793 | +€793 | |
| Gross operating margin | 9900 | €110,216 | €68,989 | -€41,227 | -37.4% |
| Operating profit (loss) | 9901 | €107,538 | €44,621 | -€62,918 | -58.5% |
| Financial income | 75/76B | €0 | €12 | +€12 | +122,300% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +122,300% |
| Financial charges | 65/66B | €13 | €6,380 | +€6,367 | +48,054% |
| Recurring financial charges | 65 | €13 | €6,380 | +€6,367 | +48,054% |
| Profit (loss) for the period before taxes | 9903 | €107,525 | €38,252 | -€69,273 | -64.4% |
| Income taxes | 67/77 | €26,411 | €4,380 | -€22,032 | -83.4% |
| Profit (loss) for the period | 9904 | €81,114 | €33,873 | -€47,241 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €81,114 | €33,873 | -€47,241 | -58.2% |
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 13 October 2026 via checked.be.