BOSSTECH: 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.
BOSSTECH
Largest movements
- Financial fixed assets +€485,000
new in 2025: €485,000
- Cash +€38,355
up €38,355 (+90.8%), from €42,243 to €80,597
mainly Debts after one year (+€366,695) and Net result for the year (+€83,101)
- Debts after one year +€366,695
up €366,695 (+865.0%), from €42,392 to €409,087
- Reserves +€83,101
up €83,101 (+35.8%), from €232,251 to €315,352
- Current portion of long-term debt +€64,383
up €64,383 (+227.2%), from €28,336 to €92,719
- Gross operating margin +€56,495
up €56,495 (+62.8%), from €89,937 to €146,432
- Taxes +€19,734
up €19,734 (+96.4%), from €20,479 to €40,213
- Financial charges +€5,458
up €5,458 (+111.4%), from €4,898 to €10,356
- Depreciation +€1,704
up €1,704 (+18.0%), from €9,463 to €11,167
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 | €323,969 | €847,484 | +€523,515 | +161.6% |
| Fixed assets | 21/28 | €255,602 | €734,969 | +€479,367 | +187.5% |
| Tangible fixed assets | 22/27 | €255,602 | €249,969 | -€5,633 | -2.2% |
| Land and buildings | 22 | €249,889 | €243,915 | -€5,975 | -2.4% |
| Plant, machinery and equipment | 23 | €898 | €2,394 | +€1,496 | +166.7% |
| Furniture and vehicles | 24 | €4,815 | €3,661 | -€1,154 | -24.0% |
| Financial fixed assets | 28 | - | €485,000 | +€485,000 | |
| Current assets | 29/58 | €68,366 | €112,514 | +€44,148 | +64.6% |
| Amounts receivable within one year | 40/41 | €26,124 | €31,917 | +€5,793 | +22.2% |
| Trade receivables | 40 | €18,513 | €28,629 | +€10,116 | +54.6% |
| Other amounts receivable | 41 | €7,611 | €3,288 | -€4,323 | -56.8% |
| Cash at bank and in hand | 54/58 | €42,243 | €80,597 | +€38,355 | +90.8% |
| Total equity and liabilities | 10/49 | €323,969 | €847,484 | +€523,515 | +161.6% |
| Equity | 10/15 | €244,751 | €327,852 | +€83,101 | +34.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €232,251 | €315,352 | +€83,101 | +35.8% |
| Distributable reserves | 133 | €232,251 | €315,352 | +€83,101 | +35.8% |
| Amounts payable | 17/49 | €79,218 | €519,632 | +€440,415 | +556.0% |
| Amounts payable after more than one year | 17 | €42,392 | €409,087 | +€366,695 | +865.0% |
| Financial debts | 170/4 | €42,392 | €409,087 | +€366,695 | +865.0% |
| Amounts payable within one year | 42/48 | €36,826 | €110,545 | +€73,719 | +200.2% |
| Current portion of amounts payable after more than one year | 42 | €28,336 | €92,719 | +€64,383 | +227.2% |
| Trade debts | 44 | €965 | €848 | -€117 | -12.1% |
| Suppliers | 440/4 | €965 | €848 | -€117 | -12.1% |
| Taxes, remuneration and social security | 45 | €1,997 | €9,683 | +€7,686 | +384.8% |
| Taxes | 450/3 | €1,997 | €9,683 | +€7,686 | +384.8% |
| Other amounts payable | 47/48 | €5,527 | €7,295 | +€1,768 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,463 | €11,167 | +€1,704 | +18.0% |
| Other operating charges | 640/8 | €1,556 | €1,597 | +€42 | +2.7% |
| Gross operating margin | 9900 | €89,937 | €146,432 | +€56,495 | +62.8% |
| Operating profit (loss) | 9901 | €78,918 | €133,668 | +€54,750 | +69.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1066.7% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1066.7% |
| Financial charges | 65/66B | €4,898 | €10,356 | +€5,458 | +111.4% |
| Recurring financial charges | 65 | €4,898 | €10,356 | +€5,458 | +111.4% |
| Profit (loss) for the period before taxes | 9903 | €74,020 | €123,313 | +€49,293 | +66.6% |
| Income taxes | 67/77 | €20,479 | €40,213 | +€19,734 | +96.4% |
| Profit (loss) for the period | 9904 | €53,541 | €83,101 | +€29,559 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,541 | €83,101 | +€29,559 | +55.2% |
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.