BOSSU CONSULTING: 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.
BOSSU CONSULTING
Largest movements
- Receivables within one year +€25,769
up €25,769 (+3,163%), from €815 to €26,583
of which Trade receivables: +€26,253
- Cash -€4,611
down €4,611 (-70.8%), from €6,512 to €1,901
mainly Receivables within one year (-€25,769) and Investment in fixed assets (net) (-€2,915)
- Deferred charges and accrued income +€444
up €444 (+129%), from €344 to €788
- Profit (loss) carried forward +€10,084
up €10,084 (+8,636%), from €117 to €10,200
- Trade debts +€9,432
up €9,432 (+212%), from €4,456 to €13,888
- Tax, wage and social debts +€2,823
up €2,823 (+74.1%), from €3,807 to €6,630
of which Remuneration and social security: +€2,250
- Other debts -€875
down €875 (-29.4%), from €2,974 to €2,099
- Gross operating margin +€10,568
up €10,568 (+93.5%), from €11,307 to €21,875
- Taxes +€3,557
up €3,557 (+104%), from €3,426 to €6,983
- Other operating charges +€745
up €745 (+172%), from €433 to €1,178
- Financial charges +€289
up €289 (+95.5%), from €302 to €591
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 | €12,854 | €34,317 | +€21,463 | +167% |
| Fixed assets | 21/28 | €5,183 | €5,045 | -€138 | -2.7% |
| Tangible fixed assets | 22/27 | €5,183 | €5,045 | -€138 | -2.7% |
| Land and buildings | 22 | €1,162 | €770 | -€392 | -33.7% |
| Plant, machinery and equipment | 23 | €2,142 | €2,984 | +€842 | +39.3% |
| Furniture and vehicles | 24 | €1,879 | €1,291 | -€588 | -31.3% |
| Current assets | 29/58 | €7,671 | €29,272 | +€21,601 | +282% |
| Amounts receivable within one year | 40/41 | €815 | €26,583 | +€25,769 | +3,163% |
| Trade receivables | 40 | - | €26,253 | +€26,253 | |
| Other amounts receivable | 41 | €815 | €330 | -€484 | -59.5% |
| Cash at bank and in hand | 54/58 | €6,512 | €1,901 | -€4,611 | -70.8% |
| Deferred charges and accrued income | 490/1 | €344 | €788 | +€444 | +129% |
| Total equity and liabilities | 10/49 | €12,854 | €34,317 | +€21,463 | +167% |
| Equity | 10/15 | €1,617 | €11,700 | +€10,084 | +624% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117 | €10,200 | +€10,084 | +8,636% |
| Amounts payable | 17/49 | €11,237 | €22,617 | +€11,380 | +101% |
| Amounts payable within one year | 42/48 | €11,237 | €22,617 | +€11,380 | +101% |
| Trade debts | 44 | €4,456 | €13,888 | +€9,432 | +212% |
| Suppliers | 440/4 | €4,456 | €13,888 | +€9,432 | +212% |
| Taxes, remuneration and social security | 45 | €3,807 | €6,630 | +€2,823 | +74.1% |
| Taxes | 450/3 | €3,807 | €4,380 | +€573 | +15.0% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €2,974 | €2,099 | -€875 | -29.4% |
| Non-recurring operating income | 76A | €1,647 | - | -€1,647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,059 | €3,053 | -€6 | -0.2% |
| Other operating charges | 640/8 | €433 | €1,178 | +€745 | +172% |
| Gross operating margin | 9900 | €11,307 | €21,875 | +€10,568 | +93.5% |
| Operating profit (loss) | 9901 | €7,815 | €17,644 | +€9,829 | +126% |
| Financial income | 75/76B | €145 | €13 | -€132 | -90.9% |
| Recurring financial income | 75 | €145 | €13 | -€132 | -90.9% |
| Financial charges | 65/66B | €302 | €591 | +€289 | +95.5% |
| Recurring financial charges | 65 | €302 | €591 | +€289 | +95.5% |
| Profit (loss) for the period before taxes | 9903 | €7,658 | €17,066 | +€9,408 | +123% |
| Income taxes | 67/77 | €3,426 | €6,983 | +€3,557 | +104% |
| Profit (loss) for the period | 9904 | €4,232 | €10,084 | +€5,851 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €4,232 | €10,084 | +€5,851 | +138% |
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 26 October 2026 via checked.be.