BOSSICO: 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.
BOSSICO
Largest movements
- Cash +€40,230
up €40,230 (+213%), from €18,887 to €59,117
mainly Net result for the year (+€68,188) and Tax, wage and social debts (+€14,211)
- Receivables within one year +€15,822
up €15,822 (+39.4%), from €40,122 to €55,943
of which Other amounts receivable: +€8,777
- Deferred charges and accrued income -€2,174
down €2,174 (-100%), from €2,174 to €0
- Reserves +€35,000
up €35,000 (+106%), from €33,000 to €68,000
- Tax, wage and social debts +€14,211
up €14,211 (+78.8%), from €18,028 to €32,239
- Trade debts +€4,504
up €4,504 (+79.6%), from €5,657 to €10,161
- Gross operating margin +€50,045
up €50,045 (+117%), from €42,679 to €92,724
- Taxes +€10,490
up €10,490 (+124%), from €8,431 to €18,921
- Financial charges +€3,715
up €3,715 (+394%), from €944 to €4,659
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 | €62,588 | €115,972 | +€53,385 | +85.3% |
| Fixed assets | 21/28 | €1,405 | €912 | -€493 | -35.1% |
| Tangible fixed assets | 22/27 | €1,405 | €912 | -€493 | -35.1% |
| Furniture and vehicles | 24 | €1,405 | €912 | -€493 | -35.1% |
| Current assets | 29/58 | €61,183 | €115,060 | +€53,877 | +88.1% |
| Amounts receivable within one year | 40/41 | €40,122 | €55,943 | +€15,822 | +39.4% |
| Trade receivables | 40 | €40,116 | €47,161 | +€7,045 | +17.6% |
| Other amounts receivable | 41 | €6 | €8,782 | +€8,777 | +159,578% |
| Cash at bank and in hand | 54/58 | €18,887 | €59,117 | +€40,230 | +213% |
| Deferred charges and accrued income | 490/1 | €2,174 | €0 | -€2,174 | -100% |
| Total equity and liabilities | 10/49 | €62,588 | €115,972 | +€53,385 | +85.3% |
| Equity | 10/15 | €38,182 | €73,370 | +€35,188 | +92.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €68,000 | +€35,000 | +106% |
| Distributable reserves | 133 | €33,000 | €68,000 | +€35,000 | +106% |
| Profit (loss) carried forward | 14 | €182 | €370 | +€188 | +103% |
| Amounts payable | 17/49 | €24,406 | €42,603 | +€18,197 | +74.6% |
| Amounts payable within one year | 42/48 | €24,406 | €42,400 | +€17,994 | +73.7% |
| Trade debts | 44 | €5,657 | €10,161 | +€4,504 | +79.6% |
| Suppliers | 440/4 | €5,657 | €10,161 | +€4,504 | +79.6% |
| Taxes, remuneration and social security | 45 | €18,028 | €32,239 | +€14,211 | +78.8% |
| Taxes | 450/3 | €18,028 | €32,239 | +€14,211 | +78.8% |
| Other amounts payable | 47/48 | €721 | €0 | -€721 | -100% |
| Accrued charges and deferred income | 492/3 | - | €203 | +€203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73 | €493 | +€420 | +576% |
| Other operating charges | 640/8 | €50 | €667 | +€617 | +1,233% |
| Gross operating margin | 9900 | €42,679 | €92,724 | +€50,045 | +117% |
| Operating profit (loss) | 9901 | €42,556 | €91,565 | +€49,009 | +115% |
| Financial income | 75/76B | €0 | €203 | +€203 | +2,025,600% |
| Recurring financial income | 75 | €0 | €203 | +€203 | +2,025,600% |
| Financial charges | 65/66B | €944 | €4,659 | +€3,715 | +394% |
| Recurring financial charges | 65 | €944 | €4,659 | +€3,715 | +394% |
| Profit (loss) for the period before taxes | 9903 | €41,613 | €87,109 | +€45,497 | +109% |
| Income taxes | 67/77 | €8,431 | €18,921 | +€10,490 | +124% |
| Profit (loss) for the period | 9904 | €33,182 | €68,188 | +€35,006 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €33,182 | €68,188 | +€35,006 | +105% |
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 24 October 2026 via checked.be.