BOSSIE: 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.
BOSSIE
Largest movements
- Deferred charges and accrued income -€39,100
down €39,100 (-97.8%), from €40,000 to €900
- Cash +€28,684
up €28,684 (+245%), from €11,716 to €40,400
mainly Deferred charges and accrued income (+€39,100) and Depreciation (+€25,820)
- Tangible fixed assets -€17,479
down €17,479 (-2.4%), from €718,090 to €700,611
of which Land and buildings: -€24,044
- Receivables within one year +€10,231
up €10,231 (+4.1%), from €246,889 to €257,120
of which Trade receivables: +€10,231
- Debts after one year -€22,531
down €22,531 (-4.5%), from €504,605 to €482,074
- Reserves +€20,587
up €20,587 (+5.5%), from €374,469 to €395,056
of which Distributable reserves: +€22,447
- Depreciation -€8,059
down €8,059 (-23.8%), from €33,879 to €25,820
- Gross operating margin -€5,750
down €5,750 (-6.5%), from €88,601 to €82,851
- Taxes +€3,828
up €3,828 (+58.9%), from €6,496 to €10,324
- Financial charges +€3,538
up €3,538 (+18.2%), from €19,395 to €22,933
of which Financial charges: +€3,056
- Other operating charges +€1,031
up €1,031 (+46.7%), from €2,206 to €3,237
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 | €1,016,945 | €999,281 | -€17,664 | -1.7% |
| Fixed assets | 21/28 | €718,340 | €700,861 | -€17,479 | -2.4% |
| Tangible fixed assets | 22/27 | €718,090 | €700,611 | -€17,479 | -2.4% |
| Land and buildings | 22 | €716,732 | €692,688 | -€24,044 | -3.4% |
| Furniture and vehicles | 24 | €1,358 | €7,923 | +€6,565 | +483% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €298,605 | €298,420 | -€185 | -0.1% |
| Amounts receivable within one year | 40/41 | €246,889 | €257,120 | +€10,231 | +4.1% |
| Trade receivables | 40 | €136,889 | €147,120 | +€10,231 | +7.5% |
| Other amounts receivable | 41 | €110,000 | €110,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,716 | €40,400 | +€28,684 | +245% |
| Deferred charges and accrued income | 490/1 | €40,000 | €900 | -€39,100 | -97.8% |
| Total equity and liabilities | 10/49 | €1,016,945 | €999,281 | -€17,664 | -1.7% |
| Equity | 10/15 | €393,935 | €414,522 | +€20,587 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €374,469 | €395,056 | +€20,587 | +5.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €1,453 | €1,453 | = | 0.0% |
| Distributable reserves | 133 | €371,156 | €393,603 | +€22,447 | +6.0% |
| Profit (loss) carried forward | 14 | €866 | €866 | = | 0.0% |
| Amounts payable | 17/49 | €623,010 | €584,759 | -€38,251 | -6.1% |
| Amounts payable after more than one year | 17 | €504,605 | €482,074 | -€22,531 | -4.5% |
| Financial debts | 170/4 | €504,605 | €482,074 | -€22,531 | -4.5% |
| Amounts payable within one year | 42/48 | €92,174 | €77,303 | -€14,871 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €64,797 | €62,838 | -€1,959 | -3.0% |
| Trade debts | 44 | €4,552 | €800 | -€3,752 | -82.4% |
| Suppliers | 440/4 | €4,552 | €800 | -€3,752 | -82.4% |
| Advances received on contracts in progress | 46 | €3,000 | €3,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,027 | €8,645 | -€3,382 | -28.1% |
| Taxes | 450/3 | €12,027 | €8,645 | -€3,382 | -28.1% |
| Other amounts payable | 47/48 | €7,798 | €2,020 | -€5,778 | -74.1% |
| Accrued charges and deferred income | 492/3 | €26,231 | €25,382 | -€849 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,879 | €25,820 | -€8,059 | -23.8% |
| Other operating charges | 640/8 | €2,206 | €3,237 | +€1,031 | +46.7% |
| Gross operating margin | 9900 | €88,601 | €82,851 | -€5,750 | -6.5% |
| Operating profit (loss) | 9901 | €52,516 | €53,794 | +€1,278 | +2.4% |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Non-recurring financial income | 76B | - | €50 | +€50 | |
| Financial charges | 65/66B | €19,395 | €22,933 | +€3,538 | +18.2% |
| Recurring financial charges | 65 | €19,251 | €22,307 | +€3,056 | +15.9% |
| Non-recurring financial charges | 66B | €144 | €626 | +€482 | +335% |
| Profit (loss) for the period before taxes | 9903 | €33,121 | €30,911 | -€2,210 | -6.7% |
| Income taxes | 67/77 | €6,496 | €10,324 | +€3,828 | +58.9% |
| Profit (loss) for the period | 9904 | €26,625 | €20,587 | -€6,038 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,625 | €20,587 | -€6,038 | -22.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.