BOSSINX: what changed
Two fiscal 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.
BOSSINX
Largest movements
- Tangible fixed assets -€36,440
down €36,440 (-14.1%), from €258,335 to €221,895
of which Land and buildings: -€32,501
- Receivables within one year -€5,563
down €5,563 (-99.7%), from €5,583 to €19
of which Other amounts receivable: -€5,387
- Other debts -€27,438
down €27,438 (-56.2%), from €48,808 to €21,370
- Debts after one year -€25,146
down €25,146 (-16.7%), from €150,552 to €125,407
- Reserves +€18,040
up €18,040 (+41.9%), from €43,050 to €61,090
- Trade debts -€4,818
down €4,818 (-68.8%), from €7,004 to €2,186
- Current portion of long-term debt -€4,158
down €4,158 (-14.2%), from €29,304 to €25,146
- Gross operating margin +€15,907
up €15,907 (+20.4%), from €77,845 to €93,752
- Depreciation +€3,333
up €3,333 (+8.1%), from €40,996 to €44,329
- Taxes +€3,158
up €3,158 (+28.6%), from €11,040 to €14,197
- Financial charges -€2,070
down €2,070 (-33.9%), from €6,109 to €4,038
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 | €302,971 | €262,546 | -€40,424 | -13.3% |
| Fixed assets | 21/28 | €258,335 | €221,895 | -€36,440 | -14.1% |
| Tangible fixed assets | 22/27 | €258,335 | €221,895 | -€36,440 | -14.1% |
| Land and buildings | 22 | €226,452 | €193,951 | -€32,501 | -14.4% |
| Plant, machinery and equipment | 23 | - | €1,259 | +€1,259 | |
| Furniture and vehicles | 24 | €31,883 | €26,685 | -€5,199 | -16.3% |
| Current assets | 29/58 | €44,636 | €40,652 | -€3,984 | -8.9% |
| Amounts receivable within one year | 40/41 | €5,583 | €19 | -€5,563 | -99.7% |
| Trade receivables | 40 | €176 | - | -€176 | |
| Other amounts receivable | 41 | €5,406 | €19 | -€5,387 | -99.6% |
| Cash at bank and in hand | 54/58 | €33,125 | €33,027 | -€98 | -0.3% |
| Deferred charges and accrued income | 490/1 | €5,928 | €7,605 | +€1,676 | +28.3% |
| Total equity and liabilities | 10/49 | €302,971 | €262,546 | -€40,424 | -13.3% |
| Equity | 10/15 | €53,739 | €71,779 | +€18,040 | +33.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,050 | €61,090 | +€18,040 | +41.9% |
| Distributable reserves | 133 | €43,050 | €61,090 | +€18,040 | +41.9% |
| Profit (loss) carried forward | 14 | €4,489 | €4,489 | = | 0.0% |
| Amounts payable | 17/49 | €249,232 | €190,767 | -€58,464 | -23.5% |
| Amounts payable after more than one year | 17 | €150,552 | €125,407 | -€25,146 | -16.7% |
| Financial debts | 170/4 | €150,552 | €125,407 | -€25,146 | -16.7% |
| Amounts payable within one year | 42/48 | €98,680 | €65,361 | -€33,319 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €29,304 | €25,146 | -€4,158 | -14.2% |
| Trade debts | 44 | €7,004 | €2,186 | -€4,818 | -68.8% |
| Suppliers | 440/4 | €7,004 | €2,186 | -€4,818 | -68.8% |
| Taxes, remuneration and social security | 45 | €13,564 | €16,659 | +€3,095 | +22.8% |
| Taxes | 450/3 | €13,564 | €16,659 | +€3,095 | +22.8% |
| Other amounts payable | 47/48 | €48,808 | €21,370 | -€27,438 | -56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,996 | €44,329 | +€3,333 | +8.1% |
| Other operating charges | 640/8 | €1,794 | €1,952 | +€158 | +8.8% |
| Gross operating margin | 9900 | €77,845 | €93,752 | +€15,907 | +20.4% |
| Operating profit (loss) | 9901 | €35,055 | €47,471 | +€12,415 | +35.4% |
| Financial income | 75/76B | €62 | €107 | +€45 | +72.7% |
| Recurring financial income | 75 | €62 | €107 | +€45 | +72.7% |
| Financial charges | 65/66B | €6,109 | €4,038 | -€2,070 | -33.9% |
| Recurring financial charges | 65 | €6,109 | €4,038 | -€2,070 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €29,009 | €43,539 | +€14,531 | +50.1% |
| Income taxes | 67/77 | €11,040 | €14,197 | +€3,158 | +28.6% |
| Profit (loss) for the period | 9904 | €17,969 | €29,342 | +€11,373 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,969 | €29,342 | +€11,373 | +63.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.