BOSSICART: 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.
BOSSICART
Largest movements
- Current investments -€230,968
no longer reported in 2026 (was €230,968)
- Cash +€163,836
up €163,836 (+273%), from €59,960 to €223,796
mainly Current investments (+€230,968) and Depreciation (+€34,205)
- Tangible fixed assets -€31,174
down €31,174 (-13.3%), from €234,124 to €202,950
of which Furniture and vehicles: -€16,997
- Receivables within one year +€8,169
up €8,169 (+26.1%), from €31,279 to €39,448
of which Trade receivables: +€7,086
- Profit (loss) carried forward -€379,524
down €379,524 (-95.9%), from €395,909 to €16,386
- Reserves +€369,000
up €369,000 (+183%), from €201,860 to €570,860
of which Distributable reserves: +€369,000
- Other debts -€79,543
down €79,543 (-66.5%), from €119,593 to €40,050
- Depreciation +€7,735
up €7,735 (+29.2%), from €26,469 to €34,205
- Gross operating margin -€4,460
down €4,460 (-2.7%), from €166,034 to €161,574
- Financial income -€3,401
down €3,401 (-15.8%), from €21,506 to €18,104
of which Financial income: -€3,401
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €788,833 | €691,783 | -€97,051 | -12.3% |
| Fixed assets | 21/28 | €234,174 | €202,999 | -€31,174 | -13.3% |
| Tangible fixed assets | 22/27 | €234,124 | €202,950 | -€31,174 | -13.3% |
| Land and buildings | 22 | €151,870 | €138,094 | -€13,777 | -9.1% |
| Plant, machinery and equipment | 23 | €12,553 | €13,612 | +€1,059 | +8.4% |
| Furniture and vehicles | 24 | €66,336 | €49,339 | -€16,997 | -25.6% |
| Other tangible fixed assets | 26 | €3,365 | €1,905 | -€1,460 | -43.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €554,659 | €488,783 | -€65,876 | -11.9% |
| Stocks and contracts in progress | 3 | €228,512 | €222,549 | -€5,963 | -2.6% |
| Stocks | 30/36 | €228,512 | €222,549 | -€5,963 | -2.6% |
| Amounts receivable within one year | 40/41 | €31,279 | €39,448 | +€8,169 | +26.1% |
| Trade receivables | 40 | €9,262 | €16,348 | +€7,086 | +76.5% |
| Other amounts receivable | 41 | €22,017 | €23,100 | +€1,083 | +4.9% |
| Current investments | 50/53 | €230,968 | - | -€230,968 | |
| Cash at bank and in hand | 54/58 | €59,960 | €223,796 | +€163,836 | +273% |
| Deferred charges and accrued income | 490/1 | €3,940 | €2,990 | -€950 | -24.1% |
| Total equity and liabilities | 10/49 | €788,833 | €691,783 | -€97,051 | -12.3% |
| Equity | 10/15 | €616,369 | €605,846 | -€10,524 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €201,860 | €570,860 | +€369,000 | +183% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €569,000 | +€369,000 | +185% |
| Profit (loss) carried forward | 14 | €395,909 | €16,386 | -€379,524 | -95.9% |
| Amounts payable | 17/49 | €172,464 | €85,937 | -€86,527 | -50.2% |
| Amounts payable within one year | 42/48 | €172,231 | €85,697 | -€86,534 | -50.2% |
| Trade debts | 44 | €30,339 | €23,444 | -€6,895 | -22.7% |
| Suppliers | 440/4 | €30,339 | €23,444 | -€6,895 | -22.7% |
| Taxes, remuneration and social security | 45 | €22,299 | €22,202 | -€97 | -0.4% |
| Taxes | 450/3 | €9,551 | €9,002 | -€549 | -5.8% |
| Remuneration and social security | 454/9 | €12,748 | €13,201 | +€452 | +3.5% |
| Other amounts payable | 47/48 | €119,593 | €40,050 | -€79,543 | -66.5% |
| Accrued charges and deferred income | 492/3 | €233 | €240 | +€7 | +3.1% |
| Non-recurring operating income | 76A | €11,348 | - | -€11,348 | |
| Remuneration, social security and pensions | 62 | €104,172 | €105,518 | +€1,346 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,469 | €34,205 | +€7,735 | +29.2% |
| Other operating charges | 640/8 | €7,124 | €5,960 | -€1,163 | -16.3% |
| Non-recurring operating charges | 66A | - | €5 | +€5 | |
| Gross operating margin | 9900 | €166,034 | €161,574 | -€4,460 | -2.7% |
| Operating profit (loss) | 9901 | €28,269 | €15,886 | -€12,383 | -43.8% |
| Financial income | 75/76B | €21,506 | €18,104 | -€3,401 | -15.8% |
| Recurring financial income | 75 | €21,505 | €18,104 | -€3,401 | -15.8% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,583 | €2,680 | +€1,097 | +69.3% |
| Recurring financial charges | 65 | €1,583 | €1,591 | +€8 | +0.5% |
| Non-recurring financial charges | 66B | - | €1,089 | +€1,089 | |
| Profit (loss) for the period before taxes | 9903 | €48,191 | €31,310 | -€16,882 | -35.0% |
| Income taxes | 67/77 | €11,162 | €11,833 | +€671 | +6.0% |
| Profit (loss) for the period | 9904 | €37,029 | €19,476 | -€17,553 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,029 | €19,476 | -€17,553 | -47.4% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.