Bossier Architecten: 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 Architecten
Largest movements
- Cash +€86,071
up €86,071 (+127%), from €67,837 to €153,908
mainly Other debts (+€124,150) and Net result for the year (+€78,751)
- Receivables within one year -€8,266
down €8,266 (-69.3%), from €11,931 to €3,664
of which Other amounts receivable: -€8,242
- Tangible fixed assets -€2,865
down €2,865 (-25.4%), from €11,280 to €8,415
of which Furniture and vehicles: -€2,224
- Other debts +€124,150
up €124,150 (+1,479%), from €8,397 to €132,546
- Profit (loss) carried forward -€51,249
down €51,249 (-71.7%), from €71,449 to €20,199
- Gross operating margin +€69,296
up €69,296 (+178%), from €38,960 to €108,256
- Taxes +€13,984
up €13,984 (+228%), from €6,128 to €20,112
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 | €92,707 | €165,987 | +€73,280 | +79.0% |
| Fixed assets | 21/28 | €11,280 | €8,415 | -€2,865 | -25.4% |
| Tangible fixed assets | 22/27 | €11,280 | €8,415 | -€2,865 | -25.4% |
| Plant, machinery and equipment | 23 | €647 | €5 | -€642 | -99.2% |
| Furniture and vehicles | 24 | €10,633 | €8,410 | -€2,224 | -20.9% |
| Current assets | 29/58 | €81,427 | €157,572 | +€76,145 | +93.5% |
| Amounts receivable within one year | 40/41 | €11,931 | €3,664 | -€8,266 | -69.3% |
| Trade receivables | 40 | €3,689 | €3,664 | -€24 | -0.7% |
| Other amounts receivable | 41 | €8,242 | €0 | -€8,242 | -100% |
| Cash at bank and in hand | 54/58 | €67,837 | €153,908 | +€86,071 | +127% |
| Deferred charges and accrued income | 490/1 | €1,659 | €0 | -€1,659 | -100% |
| Total equity and liabilities | 10/49 | €92,707 | €165,987 | +€73,280 | +79.0% |
| Equity | 10/15 | €71,549 | €20,299 | -€51,249 | -71.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,449 | €20,199 | -€51,249 | -71.7% |
| Amounts payable | 17/49 | €21,159 | €145,688 | +€124,529 | +589% |
| Amounts payable within one year | 42/48 | €21,159 | €145,688 | +€124,529 | +589% |
| Trade debts | 44 | €745 | €1,014 | +€270 | +36.2% |
| Suppliers | 440/4 | €745 | €1,014 | +€270 | +36.2% |
| Taxes, remuneration and social security | 45 | €12,017 | €12,127 | +€110 | +0.9% |
| Taxes | 450/3 | €12,017 | €12,127 | +€110 | +0.9% |
| Other amounts payable | 47/48 | €8,397 | €132,546 | +€124,150 | +1,479% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,446 | €7,534 | -€912 | -10.8% |
| Other operating charges | 640/8 | €660 | €544 | -€116 | -17.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €38,960 | €108,256 | +€69,296 | +178% |
| Operating profit (loss) | 9901 | €29,855 | €100,179 | +€70,324 | +236% |
| Financial income | 75/76B | €3 | €1 | -€2 | -66.6% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -66.6% |
| Financial charges | 65/66B | €1,365 | €1,317 | -€48 | -3.5% |
| Recurring financial charges | 65 | €1,365 | €1,317 | -€48 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €28,493 | €98,862 | +€70,369 | +247% |
| Income taxes | 67/77 | €6,128 | €20,112 | +€13,984 | +228% |
| Profit (loss) for the period | 9904 | €22,365 | €78,751 | +€56,386 | +252% |
| Profit (loss) for the period to be appropriated | 9905 | €22,365 | €78,751 | +€56,386 | +252% |
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 27 October 2026 via checked.be.