BOSSERS: 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.
What changed
BOSSERS
NACE 70.200, Business and other management consultancy
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€239,120
2023 · €234,518+€4,601
Equity
€1.9m
2023 · €1.8m+€139,120
Cash
€37,429
2023 · €61,003-€23,574
Balance sheet total
€4.4m
2023 · €4.4m-€39,473
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€255,795
down €255,795 (-11.3%), from €2.3m to €2.0m
- Reserves +€135,000
up €135,000 (+22.4%), from €601,378 to €736,378
- Other debts +€62,824
up €62,824 (+180%), from €34,845 to €97,669
Income statement
- Gross operating margin +€11,553
up €11,553 (+2.6%), from €443,245 to €454,798
- Financial charges -€6,485
down €6,485 (-13.7%), from €47,364 to €40,879
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.
Result 2023
€234,518
Gross operating margin
+€11,553
Staff costs
-€3,940
Depreciation
-€115
Other operating charges
-€92
Other operating items
-€7,665
Financial income
+€3
Financial charges
+€6,485
Taxes
-€1,626
Result 2024
€239,120
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€310,633
Investment
+€18,525
Financing
-€352,732
Cash 2023
€61,003
From operations (derived)
+€310,633
Net result for the year
+€239,120
Depreciation
+€11,721
Receivables within one year
-€12,178
Deferred charges and accrued income
-€2,168
Trade debts
+€2,744
Tax, wage and social debts
+€8,172
Other debts
+€62,824
Accrued charges and deferred income
+€400
Investment (derived)
+€18,525
Investment in fixed assets (net)
+€18,525
Financing
-€352,732
Debts after one year
-€255,795
Current portion of long-term debt
+€4,105
Short-term financial debts
-€1,042
Contributions, distributions and other
-€100,000
Cash 2024
€37,429
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,416,762 | €4,377,289 | -€39,473 | -0.9% |
| Fixed assets | 21/28 | €4,182,686 | €4,152,440 | -€30,246 | -0.7% |
| Tangible fixed assets | 22/27 | €269,628 | €239,382 | -€30,246 | -11.2% |
| Land and buildings | 22 | €244,606 | €234,951 | -€9,656 | -3.9% |
| Plant, machinery and equipment | 23 | €3,246 | €2,205 | -€1,041 | -32.1% |
| Furniture and vehicles | 24 | €21,776 | €2,227 | -€19,550 | -89.8% |
| Financial fixed assets | 28 | €3,913,058 | €3,913,058 | = | 0.0% |
| Current assets | 29/58 | €234,075 | €224,849 | -€9,227 | -3.9% |
| Amounts receivable within one year | 40/41 | €168,992 | €181,171 | +€12,178 | +7.2% |
| Trade receivables | 40 | - | €10,285 | +€10,285 | |
| Other amounts receivable | 41 | €168,992 | €170,886 | +€1,893 | +1.1% |
| Cash at bank and in hand | 54/58 | €61,003 | €37,429 | -€23,574 | -38.6% |
| Deferred charges and accrued income | 490/1 | €4,080 | €6,249 | +€2,168 | +53.1% |
| Total equity and liabilities | 10/49 | €4,416,762 | €4,377,289 | -€39,473 | -0.9% |
| Equity | 10/15 | €1,754,963 | €1,894,082 | +€139,120 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €601,378 | €736,378 | +€135,000 | +22.4% |
| Distributable reserves | 133 | €601,378 | €736,378 | +€135,000 | +22.4% |
| Profit (loss) carried forward | 14 | €1,134,985 | €1,139,104 | +€4,120 | +0.4% |
| Amounts payable | 17/49 | €2,661,799 | €2,483,206 | -€178,592 | -6.7% |
| Amounts payable after more than one year | 17 | €2,260,595 | €2,004,801 | -€255,795 | -11.3% |
| Financial debts | 170/4 | €2,260,595 | €2,004,801 | -€255,795 | -11.3% |
| Amounts payable within one year | 42/48 | €393,558 | €470,360 | +€76,803 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €251,689 | €255,795 | +€4,105 | +1.6% |
| Financial debts | 43 | €48,782 | €47,739 | -€1,042 | -2.1% |
| Credit institutions | 430/8 | €48,782 | €47,739 | -€1,042 | -2.1% |
| Trade debts | 44 | €169 | €2,913 | +€2,744 | +1,621% |
| Suppliers | 440/4 | €169 | €2,913 | +€2,744 | +1,621% |
| Taxes, remuneration and social security | 45 | €58,072 | €66,244 | +€8,172 | +14.1% |
| Taxes | 450/3 | €45,345 | €46,836 | +€1,492 | +3.3% |
| Remuneration and social security | 454/9 | €12,728 | €19,408 | +€6,680 | +52.5% |
| Other amounts payable | 47/48 | €34,845 | €97,669 | +€62,824 | +180% |
| Accrued charges and deferred income | 492/3 | €7,646 | €8,046 | +€400 | +5.2% |
| Non-recurring operating income | 76A | - | €4,245 | +€4,245 | |
| Remuneration, social security and pensions | 62 | €41,957 | €45,898 | +€3,940 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,606 | €11,721 | +€115 | +1.0% |
| Other operating charges | 640/8 | €2,735 | €2,827 | +€92 | +3.4% |
| Non-recurring operating charges | 66A | - | €7,665 | +€7,665 | |
| Gross operating margin | 9900 | €443,245 | €454,798 | +€11,553 | +2.6% |
| Operating profit (loss) | 9901 | €386,947 | €386,687 | -€260 | -0.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €47,364 | €40,879 | -€6,485 | -13.7% |
| Recurring financial charges | 65 | €47,364 | €40,879 | -€6,485 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €339,583 | €345,811 | +€6,227 | +1.8% |
| Income taxes | 67/77 | €105,065 | €106,691 | +€1,626 | +1.5% |
| Profit (loss) for the period | 9904 | €234,518 | €239,120 | +€4,601 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €234,518 | €239,120 | +€4,601 | +2.0% |
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 30 October 2026 via checked.be.