BOSSOLUTION: 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.
BOSSOLUTION
Largest movements
- Receivables within one year -€13,421
down €13,421 (-99.7%), from €13,455 to €34
of which Trade receivables: -€7,484
- Cash +€13,156
up €13,156 (+712.4%), from €1,847 to €15,002
mainly Net result for the year (+€18,411) and Receivables within one year (+€13,421)
- Tangible fixed assets -€9,188
down €9,188 (-23.9%), from €38,414 to €29,225
- Other debts -€29,000
down €29,000 (-73.1%), from €39,664 to €10,664
- Profit (loss) carried forward +€10,483
no longer reported in 2025 (was -€10,483)
- Reserves +€7,929
up €7,929 (+41.8%), from €18,961 to €26,890
- Tax, wage and social debts +€1,372
new in 2025: €1,372
- Gross operating margin +€21,116
up €21,116 (+211.6%), from €9,978 to €31,093
- Depreciation +€9,159
up €9,159 (+938.2%), from €976 to €10,135
- Taxes +€819
new in 2025: €819
- Other operating charges +€762
up €762 (+80.3%), from €949 to €1,711
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 | €54,813 | €45,360 | -€9,454 | -17.2% |
| Fixed assets | 21/28 | €39,512 | €30,323 | -€9,188 | -23.3% |
| Tangible fixed assets | 22/27 | €38,414 | €29,225 | -€9,188 | -23.9% |
| Furniture and vehicles | 24 | €38,414 | €29,225 | -€9,188 | -23.9% |
| Financial fixed assets | 28 | €1,098 | €1,098 | = | 0.0% |
| Current assets | 29/58 | €15,302 | €15,037 | -€265 | -1.7% |
| Amounts receivable within one year | 40/41 | €13,455 | €34 | -€13,421 | -99.7% |
| Trade receivables | 40 | €7,484 | - | -€7,484 | |
| Other amounts receivable | 41 | €5,971 | €34 | -€5,937 | -99.4% |
| Cash at bank and in hand | 54/58 | €1,847 | €15,002 | +€13,156 | +712.4% |
| Total equity and liabilities | 10/49 | €54,813 | €45,360 | -€9,454 | -17.2% |
| Equity | 10/15 | €14,679 | €33,090 | +€18,411 | +125.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,961 | €26,890 | +€7,929 | +41.8% |
| Distributable reserves | 133 | €18,961 | €26,890 | +€7,929 | +41.8% |
| Profit (loss) carried forward | 14 | -€10,483 | - | +€10,483 | |
| Amounts payable | 17/49 | €40,135 | €12,270 | -€27,865 | -69.4% |
| Amounts payable within one year | 42/48 | €40,135 | €12,270 | -€27,865 | -69.4% |
| Trade debts | 44 | €470 | €233 | -€237 | -50.4% |
| Suppliers | 440/4 | €470 | €233 | -€237 | -50.4% |
| Taxes, remuneration and social security | 45 | - | €1,372 | +€1,372 | |
| Taxes | 450/3 | - | €1,372 | +€1,372 | |
| Other amounts payable | 47/48 | €39,664 | €10,664 | -€29,000 | -73.1% |
| Non-recurring operating income | 76A | - | €2,607 | +€2,607 | |
| Remuneration, social security and pensions | 62 | €169 | - | -€169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €976 | €10,135 | +€9,159 | +938.2% |
| Other operating charges | 640/8 | €949 | €1,711 | +€762 | +80.3% |
| Gross operating margin | 9900 | €9,978 | €31,093 | +€21,116 | +211.6% |
| Operating profit (loss) | 9901 | €7,883 | €19,246 | +€11,363 | +144.1% |
| Financial income | 75/76B | €62 | €26 | -€36 | -58.4% |
| Recurring financial income | 75 | €62 | €26 | -€36 | -58.4% |
| Financial charges | 65/66B | €42 | €42 | +€0 | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €7,903 | €19,230 | +€11,327 | +143.3% |
| Income taxes | 67/77 | - | €819 | +€819 | |
| Profit (loss) for the period | 9904 | €7,903 | €18,411 | +€10,508 | +133.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,903 | €18,411 | +€10,508 | +133.0% |
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 5 October 2026 via checked.be.