BOSSIROY: 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.
BOSSIROY
Largest movements
- Receivables within one year +€94,277
up €94,277 (+55.4%), from €170,171 to €264,448
of which Other amounts receivable: +€95,360
- Cash +€15,966
up €15,966 (+81.3%), from €19,640 to €35,606
mainly Net result for the year (+€106,689) and Tax, wage and social debts (+€10,164)
- Reserves +€106,689
up €106,689 (+18.6%), from €574,976 to €681,665
- Tax, wage and social debts +€10,164
up €10,164 (+77.0%), from €13,205 to €23,369
- Other debts -€8,705
down €8,705 (-8.1%), from €107,461 to €98,757
- Financial income +€29,001
up €29,001 (+20,715,336%), from €0 to €29,002
- Taxes +€3,650
up €3,650 (+12.2%), from €29,804 to €33,455
- Gross operating margin +€2,343
up €2,343 (+2.0%), from €117,924 to €120,267
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 | €720,739 | €829,878 | +€109,139 | +15.1% |
| Fixed assets | 21/28 | €528,340 | €527,146 | -€1,194 | -0.2% |
| Tangible fixed assets | 22/27 | €3,340 | €2,146 | -€1,194 | -35.7% |
| Furniture and vehicles | 24 | €3,340 | €2,146 | -€1,194 | -35.7% |
| Financial fixed assets | 28 | €525,000 | €525,000 | = | 0.0% |
| Current assets | 29/58 | €192,400 | €302,733 | +€110,333 | +57.3% |
| Amounts receivable within one year | 40/41 | €170,171 | €264,448 | +€94,277 | +55.4% |
| Trade receivables | 40 | €2,240 | €1,157 | -€1,083 | -48.3% |
| Other amounts receivable | 41 | €167,931 | €263,291 | +€95,360 | +56.8% |
| Cash at bank and in hand | 54/58 | €19,640 | €35,606 | +€15,966 | +81.3% |
| Deferred charges and accrued income | 490/1 | €2,589 | €2,679 | +€91 | +3.5% |
| Total equity and liabilities | 10/49 | €720,739 | €829,878 | +€109,139 | +15.1% |
| Equity | 10/15 | €593,576 | €700,265 | +€106,689 | +18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €574,976 | €681,665 | +€106,689 | +18.6% |
| Distributable reserves | 133 | €574,976 | €681,665 | +€106,689 | +18.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €127,163 | €129,614 | +€2,451 | +1.9% |
| Amounts payable within one year | 42/48 | €127,038 | €129,485 | +€2,447 | +1.9% |
| Financial debts | 43 | €6,372 | €7,360 | +€988 | +15.5% |
| Credit institutions | 430/8 | €6,372 | €7,360 | +€988 | +15.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €13,205 | €23,369 | +€10,164 | +77.0% |
| Taxes | 450/3 | €13,205 | €23,369 | +€10,164 | +77.0% |
| Other amounts payable | 47/48 | €107,461 | €98,757 | -€8,705 | -8.1% |
| Accrued charges and deferred income | 492/3 | €125 | €129 | +€4 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €1,194 | = | 0.0% |
| Other operating charges | 640/8 | €457 | €472 | +€14 | +3.1% |
| Gross operating margin | 9900 | €117,924 | €120,267 | +€2,343 | +2.0% |
| Operating profit (loss) | 9901 | €116,273 | €118,601 | +€2,328 | +2.0% |
| Financial income | 75/76B | €0 | €29,002 | +€29,001 | +20,715,336% |
| Recurring financial income | 75 | €0 | €29,002 | +€29,001 | +20,715,336% |
| Financial charges | 65/66B | €8,419 | €7,459 | -€959 | -11.4% |
| Recurring financial charges | 65 | €8,419 | €7,459 | -€959 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €107,855 | €140,144 | +€32,289 | +29.9% |
| Income taxes | 67/77 | €29,804 | €33,455 | +€3,650 | +12.2% |
| Profit (loss) for the period | 9904 | €78,050 | €106,689 | +€28,639 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €78,050 | €106,689 | +€28,639 | +36.7% |
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.