BOSSIMMO: 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.
BOSSIMMO
Largest movements
- Cash +€10,784
up €10,784 (+226.9%), from €4,753 to €15,537
mainly Net result for the year (+€7,825) and Current investments (+€5,011)
- Current investments -€5,011
down €5,011 (-100.0%), from €5,011 to €0
- Stocks and contracts -€3,457
down €3,457 (-41.4%), from €8,354 to €4,897
of which Stocks: -€3,457
- Tangible fixed assets -€2,553
down €2,553 (-66.0%), from €3,867 to €1,314
of which Furniture and vehicles: -€2,346
- Receivables within one year +€1,983
up €1,983 (+30.8%), from €6,447 to €8,430
of which Trade receivables: +€2,450
- Profit (loss) carried forward +€7,825
up €7,825 (+43.3%), from -€18,074 to -€10,249
- Other debts -€2,859
down €2,859 (-20.6%), from €13,898 to €11,039
- Trade debts -€1,645
down €1,645 (-86.4%), from €1,904 to €260
- Accrued charges and deferred income -€1,050
down €1,050 (-100.0%), from €1,050 to €0
- Gross operating margin +€17,083
up €17,083, from -€5,605 to €11,479
- Taxes +€401
up €401 (+272.3%), from €147 to €548
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.
Cash bridge derived
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 | €28,851 | €31,108 | +€2,257 | +7.8% |
| Fixed assets | 21/28 | €3,867 | €1,314 | -€2,553 | -66.0% |
| Tangible fixed assets | 22/27 | €3,867 | €1,314 | -€2,553 | -66.0% |
| Plant, machinery and equipment | 23 | €690 | €483 | -€207 | -30.0% |
| Furniture and vehicles | 24 | €3,177 | €831 | -€2,346 | -73.9% |
| Current assets | 29/58 | €24,985 | €29,794 | +€4,810 | +19.3% |
| Stocks and contracts in progress | 3 | €8,354 | €4,897 | -€3,457 | -41.4% |
| Stocks | 30/36 | €8,354 | €4,897 | -€3,457 | -41.4% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €6,447 | €8,430 | +€1,983 | +30.8% |
| Trade receivables | 40 | €4,912 | €7,362 | +€2,450 | +49.9% |
| Other amounts receivable | 41 | €1,535 | €1,068 | -€468 | -30.4% |
| Current investments | 50/53 | €5,011 | €0 | -€5,011 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,753 | €15,537 | +€10,784 | +226.9% |
| Deferred charges and accrued income | 490/1 | €419 | €930 | +€511 | +121.9% |
| Total equity and liabilities | 10/49 | €28,851 | €31,108 | +€2,257 | +7.8% |
| Equity | 10/15 | €11,856 | €19,681 | +€7,825 | +66.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,530 | €17,530 | = | 0.0% |
| Distributable reserves | 133 | €17,530 | €17,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,074 | -€10,249 | +€7,825 | +43.3% |
| Amounts payable | 17/49 | €16,995 | €11,427 | -€5,568 | -32.8% |
| Amounts payable within one year | 42/48 | €15,945 | €11,427 | -€4,518 | -28.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,904 | €260 | -€1,645 | -86.4% |
| Suppliers | 440/4 | €1,904 | €260 | -€1,645 | -86.4% |
| Taxes, remuneration and social security | 45 | €143 | €128 | -€15 | -10.2% |
| Taxes | 450/3 | €143 | €128 | -€15 | -10.2% |
| Other amounts payable | 47/48 | €13,898 | €11,039 | -€2,859 | -20.6% |
| Accrued charges and deferred income | 492/3 | €1,050 | €0 | -€1,050 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,456 | €2,553 | +€97 | +4.0% |
| Other operating charges | 640/8 | €739 | €705 | -€33 | -4.5% |
| Gross operating margin | 9900 | -€5,605 | €11,479 | +€17,083 | |
| Operating profit (loss) | 9901 | -€8,799 | €8,220 | +€17,019 | |
| Financial income | 75/76B | €233 | €250 | +€17 | +7.1% |
| Recurring financial income | 75 | €233 | €250 | +€17 | +7.1% |
| Financial charges | 65/66B | €97 | €97 | -€0 | -0.2% |
| Recurring financial charges | 65 | €97 | €97 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,662 | €8,373 | +€17,036 | |
| Income taxes | 67/77 | €147 | €548 | +€401 | +272.3% |
| Profit (loss) for the period | 9904 | -€8,810 | €7,825 | +€16,635 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,810 | €7,825 | +€16,635 |
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 9 October 2026 via checked.be.