Bossin Consulting: 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.
Bossin Consulting
Largest movements
- Cash +€156,232
up €156,232 (+337%), from €46,328 to €202,560
mainly Receivables within one year (+€50,272) and Deferred charges and accrued income (+€47,054)
- Receivables within one year -€50,272
down €50,272 (-84.1%), from €59,774 to €9,502
- Deferred charges and accrued income -€47,054
down €47,054 (-93.1%), from €50,534 to €3,480
- Reserves +€45,070
up €45,070 (+28.9%), from €156,009 to €201,079
of which Distributable reserves: +€45,070
- Tax, wage and social debts +€14,376
up €14,376 (+1,417%), from €1,014 to €15,390
- Other debts -€2,451
down €2,451 (-81.7%), from €3,000 to €549
- Gross operating margin +€7,081
up €7,081 (+11.9%), from €59,688 to €66,769
- Taxes +€5,436
up €5,436 (+42.0%), from €12,954 to €18,390
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 | €170,835 | €227,797 | +€56,961 | +33.3% |
| Fixed assets | 21/28 | €14,199 | €12,255 | -€1,944 | -13.7% |
| Tangible fixed assets | 22/27 | €4,782 | €2,838 | -€1,944 | -40.7% |
| Land and buildings | 22 | €2,717 | €2,286 | -€431 | -15.9% |
| Plant, machinery and equipment | 23 | €1,009 | €518 | -€491 | -48.7% |
| Furniture and vehicles | 24 | €1,056 | €34 | -€1,022 | -96.8% |
| Financial fixed assets | 28 | €9,417 | €9,417 | = | 0.0% |
| Current assets | 29/58 | €156,636 | €215,542 | +€58,906 | +37.6% |
| Amounts receivable within one year | 40/41 | €59,774 | €9,502 | -€50,272 | -84.1% |
| Other amounts receivable | 41 | €59,774 | €9,502 | -€50,272 | -84.1% |
| Cash at bank and in hand | 54/58 | €46,328 | €202,560 | +€156,232 | +337% |
| Deferred charges and accrued income | 490/1 | €50,534 | €3,480 | -€47,054 | -93.1% |
| Total equity and liabilities | 10/49 | €170,835 | €227,797 | +€56,961 | +33.3% |
| Equity | 10/15 | €162,209 | €207,279 | +€45,070 | +27.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €156,009 | €201,079 | +€45,070 | +28.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €156,009 | €201,079 | +€45,070 | +28.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,627 | €20,518 | +€11,891 | +138% |
| Amounts payable within one year | 42/48 | €6,627 | €18,518 | +€11,891 | +179% |
| Financial debts | 43 | €136 | €158 | +€21 | +15.8% |
| Credit institutions | 430/8 | €136 | €158 | +€21 | +15.8% |
| Trade debts | 44 | €2,476 | €2,421 | -€55 | -2.2% |
| Suppliers | 440/4 | €2,476 | €2,421 | -€55 | -2.2% |
| Taxes, remuneration and social security | 45 | €1,014 | €15,390 | +€14,376 | +1,417% |
| Taxes | 450/3 | €1,014 | €15,390 | +€14,376 | +1,417% |
| Other amounts payable | 47/48 | €3,000 | €549 | -€2,451 | -81.7% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,554 | €1,944 | -€609 | -23.9% |
| Other operating charges | 640/8 | €1,093 | €1,129 | +€36 | +3.3% |
| Gross operating margin | 9900 | €59,688 | €66,769 | +€7,081 | +11.9% |
| Operating profit (loss) | 9901 | €56,042 | €63,696 | +€7,654 | +13.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €193 | €235 | +€42 | +21.8% |
| Recurring financial charges | 65 | €193 | €235 | +€42 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €55,849 | €63,460 | +€7,612 | +13.6% |
| Income taxes | 67/77 | €12,954 | €18,390 | +€5,436 | +42.0% |
| Profit (loss) for the period | 9904 | €42,895 | €45,070 | +€2,175 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,895 | €45,070 | +€2,175 | +5.1% |
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 31 October 2026 via checked.be.