Bossier: 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.
Bossier
Largest movements
- Cash -€11,114
down €11,114 (-21.9%), from €50,804 to €39,690
mainly Net result for the year (-€10,820) and Provisions (-€4,762)
- Tangible fixed assets -€7,070
down €7,070 (-6.2%), from €114,807 to €107,737
of which Land and buildings: -€5,829
- Receivables within one year +€2,724
up €2,724 (+1,001%), from €272 to €2,996
of which Trade receivables: +€2,311
- Deferred charges and accrued income -€2,306
down €2,306 (-100%), from €2,306 to €0
- Reserves -€10,820
down €10,820 (-13.7%), from €79,166 to €68,345
of which Tax-exempt reserves: -€10,599
- Provisions -€4,762
down €4,762 (-32.7%), from €14,581 to €9,820
- Financial income -€23,123
down €23,123 (-100%), from €23,123 to €0
of which Financial income: -€23,123
- Gross operating margin +€14,534
up €14,534 (+72.3%), from -€20,115 to -€5,582
- Depreciation -€4,850
down €4,850 (-40.7%), from €11,920 to €7,070
- Taxes -€1,607
down €1,607 (-100%), from €1,607 to €0
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 | €168,189 | €150,423 | -€17,766 | -10.6% |
| Fixed assets | 21/28 | €114,807 | €107,737 | -€7,070 | -6.2% |
| Tangible fixed assets | 22/27 | €114,807 | €107,737 | -€7,070 | -6.2% |
| Land and buildings | 22 | €112,778 | €106,949 | -€5,829 | -5.2% |
| Plant, machinery and equipment | 23 | €821 | €5 | -€816 | -99.4% |
| Furniture and vehicles | 24 | €1,208 | €783 | -€425 | -35.2% |
| Current assets | 29/58 | €53,382 | €42,686 | -€10,696 | -20.0% |
| Amounts receivable within one year | 40/41 | €272 | €2,996 | +€2,724 | +1,001% |
| Trade receivables | 40 | €216 | €2,527 | +€2,311 | +1,070% |
| Other amounts receivable | 41 | €56 | €469 | +€413 | +735% |
| Cash at bank and in hand | 54/58 | €50,804 | €39,690 | -€11,114 | -21.9% |
| Deferred charges and accrued income | 490/1 | €2,306 | €0 | -€2,306 | -100% |
| Total equity and liabilities | 10/49 | €168,189 | €150,423 | -€17,766 | -10.6% |
| Equity | 10/15 | €144,415 | €133,595 | -€10,820 | -7.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €3,249 | €3,249 | = | 0.0% |
| Reserves | 13 | €79,166 | €68,345 | -€10,820 | -13.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,443 | €3,844 | -€10,599 | -73.4% |
| Distributable reserves | 133 | €58,522 | €58,301 | -€221 | -0.4% |
| Provisions and deferred taxes | 16 | €14,581 | €9,820 | -€4,762 | -32.7% |
| Deferred taxes | 168 | €14,581 | €9,820 | -€4,762 | -32.7% |
| Amounts payable | 17/49 | €9,193 | €7,009 | -€2,184 | -23.8% |
| Amounts payable within one year | 42/48 | €9,193 | €7,009 | -€2,184 | -23.8% |
| Trade debts | 44 | €2,568 | €1,581 | -€988 | -38.4% |
| Suppliers | 440/4 | €2,568 | €1,581 | -€988 | -38.4% |
| Taxes, remuneration and social security | 45 | €1,148 | €0 | -€1,148 | -100% |
| Taxes | 450/3 | €1,148 | €0 | -€1,148 | -100% |
| Other amounts payable | 47/48 | €5,477 | €5,428 | -€48 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,920 | €7,070 | -€4,850 | -40.7% |
| Other operating charges | 640/8 | €2,736 | €2,819 | +€84 | +3.1% |
| Gross operating margin | 9900 | -€20,115 | -€5,582 | +€14,534 | +72.3% |
| Operating profit (loss) | 9901 | -€34,771 | -€15,471 | +€19,300 | +55.5% |
| Financial income | 75/76B | €23,123 | €0 | -€23,123 | -100% |
| Recurring financial income | 75 | €23,123 | €0 | -€23,123 | -100% |
| Non-recurring financial income | 76B | €23,123 | €0 | -€23,123 | -100% |
| Financial charges | 65/66B | €99 | €111 | +€12 | +12.5% |
| Recurring financial charges | 65 | €99 | €111 | +€12 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,747 | -€15,582 | -€3,835 | -32.6% |
| Transfer from deferred taxes | 780 | €4,762 | €4,762 | = | 0.0% |
| Income taxes | 67/77 | €1,607 | €0 | -€1,607 | -100% |
| Profit (loss) for the period | 9904 | -€8,592 | -€10,820 | -€2,228 | -25.9% |
| Transfer from tax-exempt reserves | 789 | €10,599 | €10,599 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,007 | -€221 | -€2,228 |
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 28 October 2026 via checked.be.