BOSSKE: 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.
BOSSKE
Largest movements
- Receivables within one year +€79,441
up €79,441 (+141.1%), from €56,317 to €135,758
of which Other amounts receivable: +€124,941
- Deferred charges and accrued income -€74,567
no longer reported in 2025 (was €74,567)
- Tax, wage and social debts +€14,575
up €14,575 (+38.6%), from €37,756 to €52,331
- Debts after one year -€9,644
down €9,644 (-3.8%), from €256,959 to €247,315
- Gross operating margin -€188,815
down €188,815 (-87.6%), from €215,484 to €26,669
- Other operating charges -€37,233
down €37,233 (-90.6%), from €41,098 to €3,865
- Taxes -€35,949
down €35,949 (-91.2%), from €39,404 to €3,455
- Financial charges +€9,267
up €9,267 (+146.0%), from €6,349 to €15,616
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 | €498,889 | €505,891 | +€7,002 | +1.4% |
| Fixed assets | 21/28 | €339,631 | €342,280 | +€2,649 | +0.8% |
| Tangible fixed assets | 22/27 | €339,631 | €342,280 | +€2,649 | +0.8% |
| Land and buildings | 22 | €337,822 | €337,822 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,809 | €1,382 | -€427 | -23.6% |
| Furniture and vehicles | 24 | - | €3,075 | +€3,075 | |
| Current assets | 29/58 | €159,258 | €163,611 | +€4,353 | +2.7% |
| Amounts receivable within one year | 40/41 | €56,317 | €135,758 | +€79,441 | +141.1% |
| Trade receivables | 40 | €45,500 | - | -€45,500 | |
| Other amounts receivable | 41 | €10,818 | €135,758 | +€124,941 | +1155.0% |
| Cash at bank and in hand | 54/58 | €28,373 | €27,853 | -€521 | -1.8% |
| Deferred charges and accrued income | 490/1 | €74,567 | - | -€74,567 | |
| Total equity and liabilities | 10/49 | €498,889 | €505,891 | +€7,002 | +1.4% |
| Equity | 10/15 | €194,895 | €196,601 | +€1,706 | +0.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €189,895 | €191,601 | +€1,706 | +0.9% |
| Distributable reserves | 133 | €189,895 | €191,601 | +€1,706 | +0.9% |
| Amounts payable | 17/49 | €303,994 | €309,290 | +€5,296 | +1.7% |
| Amounts payable after more than one year | 17 | €256,959 | €247,315 | -€9,644 | -3.8% |
| Financial debts | 170/4 | €256,959 | €247,315 | -€9,644 | -3.8% |
| Amounts payable within one year | 42/48 | €47,035 | €61,975 | +€14,940 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €9,279 | €9,644 | +€365 | +3.9% |
| Taxes, remuneration and social security | 45 | €37,756 | €52,331 | +€14,575 | +38.6% |
| Taxes | 450/3 | €37,756 | €52,331 | +€14,575 | +38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €2,027 | +€1,475 | +267.6% |
| Other operating charges | 640/8 | €41,098 | €3,865 | -€37,233 | -90.6% |
| Gross operating margin | 9900 | €215,484 | €26,669 | -€188,815 | -87.6% |
| Operating profit (loss) | 9901 | €173,834 | €20,777 | -€153,057 | -88.0% |
| Financial charges | 65/66B | €6,349 | €15,616 | +€9,267 | +146.0% |
| Recurring financial charges | 65 | €6,349 | €15,616 | +€9,267 | +146.0% |
| Profit (loss) for the period before taxes | 9903 | €167,485 | €5,161 | -€162,324 | -96.9% |
| Income taxes | 67/77 | €39,404 | €3,455 | -€35,949 | -91.2% |
| Profit (loss) for the period | 9904 | €128,081 | €1,706 | -€126,375 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €128,081 | €1,706 | -€126,375 | -98.7% |
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 7 October 2026 via checked.be.